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S.F. No. 931 - Modifying Property Tax Late Payment Penalties (as proposed to be amended with A-1 amendment)
Author: Senator Paul E. Gazelka
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 10, 2015


S.F. 931 makes changes to the property tax late payment penalties by reducing the penalties for late payment of the second-half of the property taxes due, and simplifying current law for clarity. The bill also prohibits any penalty from accruing if the property tax payment is mailed to the country treasurer, and the envelope containing the payment is postmarked within two business days of the due dates prescribed.

Section 1. Due dates; penalties. Reduces penalties on the second-half property taxes due so that the late payments for the second half have the same rate structure as the late first payments. Current law provisions relating to payment dates for seasonal residential recreational properties, when property taxes total less than $100, and if property tax statements are mailed late, are rewritten for clarity.

Effective beginning with taxes payable in 2016.

Section 2. Agricultural property.  Reduces penalties for the second-half property taxes due on agricultural homestead and agricultural nonhomestead property so that the late payment penalties for the first and second half have a similar structure to section 1. An obsolete provision relating to taxes payable in 2010 and 2011 is also stricken.

Effective beginning with taxes payable in 2016.



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