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S.F. No. 354 - Providing a Uniform Rate for Late Payment of Property Tax (as proposed to be amended with A-5 amendment)
Author: Senator Paul E. Gazelka
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 10, 2015


S.F. 354 eliminates the separate penalty rates for late payment of property taxes for homestead and nonhomestead property, so that both types property are now subject to the same uniform rate. The amendment specifies that no penalty shall accrue if the property tax payment is delivered by mail to the county treasurer, and the envelope containing payment is postmarked within two business days prescribed under this section.  

The new penalty rate for both properties is as follows:

Date 1st half 2nd half
May 16 2%  
June 1 4%  
July 1 5%  
August 1 6%  
September 1 7%  
October 1 8%  
October 16 8% 2%
November 1 8% 6%
December 1 8% 8%










Effective for property taxes payable in 2016 and thereafter. 


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