HF3536

Purpose

Provide property tax relief by exempting certain homestead properties from property taxes for public safety officers who live in the same city where they work or volunteer.

Main Provisions

• Adds a new subdivision (Subd. 109) to Minnesota Statutes 272.02 to create a property tax exemption for homestead property.
• Eligibility: The property must be a homestead classified as class 1a under section 273.13 subdivision 22.
• Eligibility criteria: The owner must be a public safety officer who is employed or volunteers as a public safety officer in the same statutory or home rule charter city where the property is located.
• Verification: The city must provide information needed to verify the officer’s employment or volunteer status to the city assessor or county assessor.
• Definition reference: For purposes of this section, “public safety officer” uses the meaning given in section 299A.41 subdivision 4.

Changes to Existing Law

• Creates a targeted property tax exemption for homestead property owned and used by public safety officers, linking eligibility to the officer’s employment or volunteer status within the same city.
• Requires local verification of status to assist the assessor in applying the exemption.
• Uses existing property classification (class 1a) to determine eligibility.

Verification and Definitions

• Verification: Local city officials must supply the necessary employment/volunteer status information to the assessor.
• Definition: The term “public safety officer” is defined by Minnesota law as in section 299A.41 subdivision 4.

Note

The excerpt focuses on the property tax exemption portion; there is mention of a subtraction for income earned by public safety officers in the header, but no such income-subtraction provision is detailed in the provided text.

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Relevant Terms - property tax exemption - homestead - class 1a - section 273.13 subdivision 22 - Minnesota Statutes 272.02 - Subd. 109 - public safety officer - employed - volunteer - city assessor - county assessor - verification - section 299A.41 subdivision 4