HF3536 (Legislative Session 94 (2025-2026))
Property tax exemption for certain property provided, and subtraction for certain income earned by public safety officers provided.
Related bill: SF3817
AI Generated Summary
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.
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
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 19, 2026 | House | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Subd. 109 establishing a homestead property tax exemption for public safety officers."
],
"removed": [],
"summary": "Adds Subdivision 109 to Minnesota Statutes section 272.02 to create a property tax exemption for homestead property owned by a public safety officer. The exemption applies to property classified as Class 1a under section 273.13, subdivision 22, and requires verification of employment or volunteer status. The definition of a public safety officer is tied to section 299A.41, subdivision 4.",
"modified": [
"Amends 272.02 to include the new Subd. 109 and cross-references to 273.13, subd. 22 and 299A.41, subd. 4."
]
},
"citation": "272.02",
"subdivision": "subd.109"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "References Minnesota Statutes 273.13, subdivision 22 to identify Class 1a property that may qualify for the public safety officer homestead exemption.",
"modified": [
"Interaction with Subd. 109 to determine exemption eligibility for public safety officers."
]
},
"citation": "273.13",
"subdivision": "subd.22"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Uses the existing definition of 'public safety officer' from Minnesota Statutes 299A.41, subdivision 4 for purposes of the exemption.",
"modified": [
"Cross-references to establish the authorized meaning of 'public safety officer' within the new exemption provision."
]
},
"citation": "299A.41",
"subdivision": "subd.4"
}
]Progress through the legislative process
In Committee