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S.F. No. 3492 - Eliminating Noncommercial Seasonal Residential Recreational Property Tax Classification; Modifying State General Tax (as proposed to be amended with A-1 amendment)
Author: Senator Rod Skoe
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: April 21, 2016


S.F. 3492 eliminates the noncommercial seasonal residential recreational property tax classification (cabins) and removes these properties from the state general levy.

Section 1. Referendum market value. Removes cabin property from the definition of ‘referendum market value.’ Currently, these properties are excluded from referendum market value.

Section 2. Class 4 properties. Eliminates the noncommercial residential recreational property tax classification. These properties are currently classified as class 4c(12). Other cross-references are also stricken.

Section 3. State general levy.  Modifies the state general levy by eliminating reference to seasonal residential recreational property. Under current law, the state general levy is levied on commercial-industrial and seasonal residential recreational properties.  Under this proposal, the levy will be levied on commercial-industrial properties only, and the levy base amount for CI property is set at $835,344,100 for taxes payable in 2018.

Section 4. State general levy; apportionment. Removes language that requires the state general levy to be apportioned among commercial-industrial and seasonal residential recreational properties.

Section 5. Repealer. Repeals the definition of ‘seasonal residential recreational tax capacity’ for purposes of the state general levy. Properties that were considered “seasonal residential recreational” under the state general levy include resorts, a portion of Ma & Pa resorts, non-profit community service oriented organizations, and cabins.

Effective Date. All sections are effective for taxes payable in 2018 and thereafter. 

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