HF1282 (Legislative Session 94 (2025-2026))
Lessees of certain property authorized to request property tax statements.
Related bill: SF1448
AI Generated Summary
Purpose
This bill would allow lessees (people who rent property) in certain small Minnesota cities to receive property tax notices by contacting the county auditor. It creates a pathway for lessees to get both the notice of a proposed property tax statement and the actual property tax statement sent to them.
Main provisions
- A lessee of real property located in an eligible city may file their name and mailing address with the county auditor in the county where the land sits.
- The filing is for the purpose of receiving:
- a notice of proposed property tax statement under Minnesota Statutes section 275.065, and
- the property tax statement under Minnesota Statutes section 276.04.
- This provision is an exception to existing law (notwithstanding the specified statutes or any other law to the contrary).
Eligible city criteria and geography
- Eligible city definition: a city with a population greater than 940 but less than 960, according to the 2020 federal census.
- The city must be located in a county with a population greater than 190,000 but less than 210,000, according to the 2020 federal census.
- Population data referenced are from the 2020 federal census.
How it works (administrative process)
- The lessee would file their name and mailing address with the county auditor of the county where the land is located.
- By doing so, the lessee would receive the notices and statements described above.
Changes to existing law
- Creates a new opt-in mechanism for lessees to receive property tax notices, specifically carving out an exception to the stated statutes (275.065 and 276.04) and any contrary law.
Potential impact
- Increases notice access for lessees who rent property in narrowly defined cities and counties.
- Aligns lessee notification with statutory notice documents, potentially improving awareness of tax amounts and proposed assessments.
Significance
- The change targets a specific, narrowly defined set of cities and counties based on population data from the 2020 census.
- It introduces an official process for lessees to obtain direct property tax notices from the county.
Relevant Terms - lessee - real property - county auditor - notice of proposed property tax statement - property tax statement - eligible city - population (2020 federal census) - Minnesota Statutes 275.065 - Minnesota Statutes 276.04 - notwithstanding - filing name and mailing address - county where the land is located
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 20, 2025 | House | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Authorizes lessees to request property tax notices by filing with the county auditor.",
"Defines 'eligible city' based on population criteria from the 2020 federal census."
],
"removed": [],
"summary": "This bill creates a mechanism for lessees of real property located in an 'eligible city' to file their name and mailing address with the county auditor to receive a notice of proposed property tax statements under Minn. Stat. § 275.065 and related property tax statements under Minn. Stat. § 276.04, notwithstanding the cited statutes to the contrary.",
"modified": [
"Establishes exceptions to existing provisions of Minn. Stat. § 275.065, subd. 3 and Minn. Stat. § 276.04, subd. 3 to permit lessee notice requests."
]
},
"citation": "275.065",
"subdivision": "3"
},
{
"analysis": {
"added": [
"Supports receipt of property tax statements for lessees by allowing filings with county auditors."
],
"removed": [],
"summary": "This bill interacts with Minn. Stat. § 276.04, subd. 3 to permit lessees in eligible cities to obtain property tax statements by filing their name and mailing address with the county auditor to receive notices, within the framework of the proposed change.",
"modified": [
"Coordinates with § 275.065 to extend notice rights to lessees in defined eligible cities."
]
},
"citation": "276.04",
"subdivision": "3"
}
]Progress through the legislative process
In Committee