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HF4251 (Legislative Session 94 (2025-2026))

Capitol complex county host program aid established, and money appropriated.

Related bill: SF4408

AI Generated Summary

Purpose

  • Establishes the Capitol Complex County Host Program to compensate Ramsey County for the loss of property tax base and the disproportionate impact from state-owned buildings located in the Capitol Area.

Main Provisions

  • Starting in aids payable in 2027, the commissioner of revenue must pay Ramsey County an amount equal to 5 per square foot of state-owned buildings located in the Capitol Area described in section 15B.02 paragraph b.
  • The aid is intended to be used to reduce current year property taxes levied on net tax capacity within Ramsey County.
  • The aid program is funded by an annual appropriation from the general fund to the commissioner of revenue, sufficient to pay the aid.
  • The commissioner of revenue must pay the aid each year at the times specified in section 477A.015.

Significant Changes to Existing Law

  • Creates a new program under Minnesota Statutes Chapter 477A (Capitol Complex County Host Program) with its own section (477A.41).
  • Establishes a per-square-foot payment for state-owned buildings in the Capitol Area to offset local tax base losses.
  • Ties the aid to property tax relief within Ramsey County by directing payments to reduce local property taxes levied on net tax capacity.
  • Requires ongoing annual funding from the general fund and formalizes annual disbursement timing.

Funding, Timing, and Administration

  • Beginning with aids payable in 2027.
  • An amount sufficient to pay the aid is annually appropriated from the general fund to the commissioner of revenue.
  • Payments are to be made annually at the times described in section 477A.015.

Geographic Scope

  • Applies to state-owned buildings located in the Capitol Area described in section 15B.02 paragraph b.

Practical Impact

  • Ramsey County would receive predictable annual funds to counterbalance the tax base loss caused by state government property within the Capitol Area.
  • The program aims to ensure local property taxes in Ramsey County are not as adversely affected by state ownership of nearby buildings.

Notes

  • The excerpt ends after describing the funding and payment mechanism for 2027 and beyond.

Relevant Terms - Ramsey County - Capitol Area - state-owned buildings - Capitol Complex County Host Program - 5 per square foot - net tax capacity - property taxes - general fund - commissioner of revenue - aids payable in 2027 - section 15B.02 paragraph b - section 477A.015 - Minnesota Statutes Chapter 477A

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 12, 2026HouseActionIntroduction and first reading, referred toTaxes
March 16, 2026HouseActionAuthors added

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to Minnesota Statutes section 15B.02, paragraph (b), describing the Capitol Area and the buildings located there.",
      "modified": []
    },
    "citation": "15B.02",
    "subdivision": "paragraph b"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Cross-reference to Minnesota Statutes section 477A.015 for payment timing of the Capitol Complex County Host Program aid.",
      "modified": []
    },
    "citation": "477A.015",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

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