2017 Session - Property Tax and Local Government Finance Division As of 4/17/15 HF xxx Division Report - As Presented to Division
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1 Division Report - As Presented to Division SUMMARY 1 Property Tax Aids, Credits and Refunds - General Fund Feb2017 Forecast 1,712,766 1,739,110 3,451,876 1,758,435 1,768,775 3,527,210 1,712,766 1,739,110 3,451,876 1,758,435 1,768,775 3,527,210 2 Property Tax Aids, Credits and Refunds - Total Proposed GF Changes 5, , , , , ,877 72, , , , , ,508 3 Property Tax Aids, Credits and Refunds - Total Base + Proposed GF Chgs 1,718,585 1,839,821 3,558,406 1,873,815 1,894,272 3,768,087 1,785,303 1,968,939 3,754,242 1,917,514 1,958,204 3,875, Property tax refund /Other Refund changes 7 8 GOV Homestead Credit State Property Tax Fund (PTR) - 9 Modernize Railroad Property Tax (2,900) (2,900) (5,800) 10 Home Office deduction Calc (380) (490) (870) (520) (540) (1,060) 11 Interactions LGA (510) (510) (510) (510) (1,020) 12 Interactions CPA (250) (250) (250) (250) (500) 13 Interactions ICWA Aid to Counties (240) (240) (240) (240) (480) 14 Interactions School Building Bond Ag Credit (40%) 0 0 1,050 2,110 3, Interactions School Debt Service Equalization Aid (1,030) (1,030) (150) Interactions Soccer Stadium St. Paul GOV Subtotal Homeowner PTR changes (380) (2,520) (2,900) (3,520) (1,680) (5,200) GOV GOV Sustainable Forest Incentive Update (OLA report + easement lang) Buffer Compensation Aid Payments Property tax changes with refund / income tax interactions 0 4,400 4,400 4,600 4,800 9, ,300 6,300 6,300 6,300 12, HF1830 Bliss Class 1c property requirements (abutting state trail) modified, leased SRR land modified - PTR interaction HF0818 Petersburg Electric generation facility exempted (Owatona) 23 PTR interaction Income tax interaction(cost) HF0555 Dettmer Congressionally chartered veterans organizations reduced property tax class rate (1.5% to 1.0%) 26 HF0119 Dettmer Deceased veteran's spouse benefit eligibility - 1st time application provision if death after 12/31/11 27 HF0036 Garofalo Storage condominiums; non-commercial property tax classification established (10) (10) (10) (10) (20) HF0610 Knoblach Agricultural homestead rules modified for properties owned by trusts. negligible negligible negligible negligible negligible 29 HF1489 West Manufactured home assessment modified negligible negligible negligible 30 HF0632 Pierson Apprenticeship training facilities exemption criteria (definition) changed. 31 HF 1720 Backer Agricultural containment facility ("secondary liquid") exemption modified negligible negligible negligible 0 (140) (140) (140) (140) (280) K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 1 of 7
2 Division Report - As Presented to Division 32 Homestead Credit State Refund / Renter PTR / Other Refunds 33 Drazkowski Supplemental Homestead Credit State Refund payment- FY 2019 only 34 Drazkowski Supplemental Renter Property Tax Refund payment- FY 2019 only 35 HF2186 Drazkowski Determination of rent constituting property taxes using regional percentages 0 59,800 59, ,200 40, (40,200) (40,200) (40,800) (41,400) (82,200) 36 HF 2072 Drazkowski Repeal Political Contribution Refund (3,500) (5,500) (9,000) (4,500) (5,500) (10,000) 37 Property tax changes 38 HF0661 Peterson Manufactured home park cooperative shareholders : include portion of ground lease payments when filing for the homestead credit state refund. 39 HF 208 Hertaus Agri preserve allowed C/I operation modify, early termination for agr preserve 40 HF1711 Loonan Agricultural purposes modified for participation in local conservation prog, remains at ag rate 41 HF0938 Sundin Carlton County; tax for recreation purposes up to $1,500 authorized. 42 HF 112 Runbeck Reverse referendum approval of debt issuance provided 43 State General Levy changes (negligible) [negligible] (negligible) (10) [negligible] negligible negligible negligible 0 negligible negligible negligible negligible negligible 0 unknown [unknown] unknown unknown [unknown] 44 HF0166 Peppin Excess FD contributions refunded through state general levy , , HF 1831 Green Property tax credit for over-valued property; I yr lookback HF0211 HF0484 Hertaus Peterson State General Levy: First tier $200K commercial-industrial property exempted, levy 2017 level. 47 Commercial Industrial levy 69, , , , , , Seasonal Recreational Residential 580 1,570 2,150 2,590 3,760 6, Income tax interactions 0 (3,830) (3,830) (4,380) (5,040) (9,420) 50 Subtotal - State General Levy changes 70, , , , , , Property Tax Aid & Credits changes 52 GOV LGA increase 0 20,000 20,000 20,000 20,000 40, GOV Aid to Madelia for Fire Recovery (over 20 yrs) GOV CPA increase 0 10,000 10,000 10,000 10,000 20,000 K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 2 of 7
3 Division Report - As Presented to Division 55 GOV Aid to Watonwan County for Fire Recovery (over 20 yrs) GOV Indian Child Welfare Act Aid to Counties 0 10,000 10,000 10,000 10,000 20, GOV Riparian Protection Aid to Counties 0 10,000 10,000 10,000 10,000 20, GOV Agricultural homestead Market Value Credit - chgs to calc for fractional ag homesteads (140) (150) (290) 59 GOV School Building Bond Agriculture credit (40%) 0 35,400 35,400 46,600 54, , GOV PERA Police and Fire Aid - To reduce investment assumption ROR from 8% to 7.5% 61 GOV Senior Deferral - Lower occupancy reqmt from 15 yr to 5 yrs, chg application date from July 1 to Nov 1 4,500 4,500 9,000 9,000 9,000 18, Local Aid changes 63 HF0773 Murphy, M city aid LGA payment formula amended and adjustments provided. Fixes 2017 & 2018 formula 64 HF1512 Davids LGA City revenue need measure and final city aid calculation amended. Sparcity adjstmt 65 HF0725 Murphy, M. LGA - Base year formula aid for a newly incorporated city based on 25% certif levy or 50% unmet need (Rice Lake) HF0718 Fabian LGA -Oslo 2013 city aid penalty forgiveness and approp HF0663 Hamilton LGA penalty forgiveness 2014 for Dundee, Jeffers, Woodstock w/state auditor audits HF1268 Erickson Special property tax abatement aid authorized for Aitkin, Crow Wing and Mille Lacs Counties 69 Local property tax abatements 1, , State general levy refunds Income tax interaction(cost) (50) 0 (50) General Fund Subtotal- Special Property tax abatement 1, , HF0754 Drazkowski County, city, or town payments adjusted for those unknown unknown unknown unknown unknown unknown contributing to a world fair, plus driver diversion 74 HF0603 Drazkowski School building bond agricultural property tax credit at 50% 0 44,400 44,400 58,200 67, , Property tax refund interactions Income tax interactions 0 (1,730) (1,730) (1,880) (2,000) (3,880) 77 Subtotal - School Building Bond Ag Credit 0 42,670 42,670 56,570 65, , HF0671 Kiel Border City allocation - FY only 1,500 1,500 3, HF1247 Lueck PILT -Supplemental per acre payment for & 2019 only 3,451 3,451 6, K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 3 of 7
4 Division Report - As Presented to Division 80 HF 586 Drazkowski PILT payments reduced due to ENR/OH trust fund paymentseffective July 1, (67) (134) (201) 81 Repeal Minneapolis Library Aid effective pay (4,120) (4,120) (4,120) (4,120) (8,240) 82 Property tax refund interactions Income tax interactions Subtotal - Repeal Minneapolis Library aid 0 (4,120) (4,120) (3,950) (3,950) (7,900) 85 Repeal Lewis & Clark debt service aid - DFE (1,300) (2,400) (3,700) (2,400) (2,400) (4,800) 86 Repeal Performance Measurement Aid - Pay (392) (392) (394) (397) (791) GOV DOR Administration - 89 Working Family Credit Child & Dependent Care Credit changes , , Expand Sales Tax for Charities Modernize RR Property Tax Tobacco Products Tax changes SFIA Modifications (DNR) Buffer Compensation Aid Payments Subtotal - DOR Administration changes 1,653 2,415 4,068 2,244 2,131 4, Total General Fund Changes, Property Tax Aids, Credits and Refunds 103 Property tax changes - no state fund impact 5, , , , , ,877 72, , , , , , HF0527 Hamilton Wind energy production tax modified; narrows criteria for DOR Commissioner to combine nameplate capacities of multiple WECS. 105 HF1537 Swedzinski County authorized to abate the penalty for late payment of property taxes. 106 HF1263 Rarick County levy authority modified, and county levies treated as special taxing district levies. 107 HF1085 Lueck Additional assessor accreditation requirement repealed. 108 HF1059 Howe Disabled veterans homestead exclusion annual application requirement eliminated. 109 HF1055 Heintzeman Property tax due dates and penalties modified. 110 HF1379 Anderson, P. Tax forfeited lands provisions for counties - technical and conforming changes made. 111 HF1556 Anderson, P. Land transfer or divisions restriction modified. Allows counties review of split properties 112 HF2114 Whelan Property Tax Reform study, report required. 113 HF0163 Drazkowski Rural vacant land tax due date modified. 114 HF1968 Ecklund Previously distributed taconite tax proceeds classification provided. IRRRB Hwy 1 Corridor 115 HF1741 Loonan Multiple county mortgage tax payments forwarded to DOR for distribution. K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 4 of 7
5 Division Report - As Presented to Division 116 HF1146 Vogel Biennial notice + referendum if municipality to use public utility license/fees to raise revenue. 117 HF0957 Drazkowski Fees related to local government "permitted use" prohibited. 118 HF0465 Drazkowski Rail project expenditures and other powers restricted, and project insurance required. (ZIP RAIL) Property tax changes for Local Option Taxes (no state fund impact) 121 HF1504 Nash Local governments prohibited from imposing tax or fee on paper or plastic bags 122 HF1367 Kiel East Grand Forks; local sales and use tax allowed. 123 HF0783 Johnson, C. Mankato and North Mankato; local sales and use tax extension 124 HF0738 Gunther Fairmont; local sales and use tax and bond issuance 125 HF0311 Olson Duluth; authority to use proceeds from sales taxes on food and beverages and the local lodging tax clarified. 126 HF0191 Sundin Moose Lake; sales and use tax imposition authorized. 127 HF0172 Lien Clay County; local sales and use tax - correctional facility and law enforcement center allowed. 128 HF1469 Torkelson Sleepy Eye; local lodging tax authorized. 129 HF0933 Hamilton Windom; sales and use and excise tax authorized OTB 130 HF0659 Torkelson New Ulm; local excise and sales and use tax extension allowed, and use of revenues from the taxes modified. 131 HF0554 Nornes Fergus Falls; local sales and use tax imposition authorized. 132 HF0537 Baker Spicer; local sales and use tax imposition authorized. 133 HF0536 Baker New London; local sales and use tax imposition and bond issuance authorized. 134 HF0533 Lueck Garrison, Kathio, West Mille Lacs Lake Sanitary district authorized to impose a local sales and use tax 135 HF0446 Bennett Albert Lea; local sales tax authority modified- funding to regional watershed 136 HF0242 Bliss Walker; local sales and use tax authorized (2015-uses) 137 HF0154 Murphy, M. Proctor; add'l 0.5% sales/ use tax authorized, local approval, validation of city actions (zip code issue) 138 HF0153 Murphy, M. Hermantown; local option sales tax use and revenues modified. (Wellness Center) K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 5 of 7
6 Division Report - As Presented to Division 139 Property tax changes for Tax Increment Financing (TIF) 140 HF2247 Hansen South St. Paul; special TIF authority 141 HF2231 Franke Newport TIF authorized 142 HF1988 Olson Duluth Seaway Port Authority special authority modif. 143 HF1637 Pinto St. Paul; Ford Redevelopment TIF extension to , one district only 144 HF1584 Quam Rochester; district tax increment use modified. 145 HF1562 Wagenius Richfield TIF district five-year rule extended. 146 HF1178 Anderson, P. Workforce housing projects for econ dev TIF (link w HFA Housing Challenge Prog grants) 147 HF1064 Peterson Burnsville TIF authority modified. 148 HF0999 Whelan Anoka TIF district five-year rule extended. 149 HF0973 Youakim St. Louis Park TIF district special rules modified. 150 HF0781 Rosenthal Edina; time extended to file appv'l of a 2014 special law 151 HF0732 Smith Maple Grove TIF district special rules modified. 152 HF0709 Slocum Richfield TIF district extended. 153 HF0619 Jurgens Cottage Grove TIF District No five-year rule ext'd. 154 HF0556 Davids Tax increment financing technical and policy changes 155 HF0530 Hertaus Wayzata TIF District 3 five-year rule extended. 156 HF0391 Uglem Coon Rapids; TIF provisions modif'd Public Finance 159 HF1236 Davids Authority to issue capital notes, certificates of indebtedness, and general obligation revenue bonds expanded; street reconstruction bond issuance by majority vote authorized; publication requirements modified; and clarifying changes made Non-General Revenue Fund changes 162 Taconite Municipal Aid 163 HF1325 Metsa Taconite Municipal Aid guarantee modified 0 1,200 1,200 1,200 1,200 2, Total - Taconite Municipal Aid 0 1,200 1,200 1,200 1,200 2, Douglas J. Johnson Economic Protection Trust Fund 166 HF1325 Metsa Taconite Municipal Aid guarantee modified 0 (600) (600) (600) (600) (1,200) 167 Total - DJJ Economic Protection Trust Fund 0 (600) (600) (600) (600) (1,200) K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 6 of 7
7 Division Report - As Presented to Division HF1325 Metsa Taconite Municipal Aid guarantee modified 0 (600) (600) (600) (600) (1,200) 170 Total - Taconite Environmental Protection Fund 0 (600) (600) (600) (600) (1,200) 171 Taconite Environmental Protection Fund PILT Trust Fund 172 HF 586 Drazkowski Deposits into county joint trust fund 0 (2,900) (2,900) (2,900) (2,900) (5,800) 173 Annual payment distributions to counties Total - PILT Trust Fund HF 586 Drazkowski Distribution to counties 0 2,200 2,200 2,200 2,200 4, Outdoor Heritage Fund Trust Fund Environment and Natural Resources Fund Trust Fund 178 HF 586 Drazkowski Distribution to counties ,400 K Schill, House Fiscal Analysis 2017 Property Tax Division Report Page 7 of 7
Early Termination of Agricultural Preserve $0 negligible negligible $10
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-3 REVENUES - (53,660) (116,570) (170,230) (116,580) (116,510) (233,090) -2 AIDS & CREDITS - 216,425 73,123 289,548 107,898 106,568 214,466-1 TOTAL - (270,085) (189,693) (459,778) (224,478) (223,078) (447,556)
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