SF1108 (Legislative Session 94 (2025-2026))
City of Stewart 2023 aid penalty forgiveness provision and appropriation
Related bill: HF146
AI Generated Summary
Purpose
To forgive the 2023 aid penalty for the City of Stewart and ensure the withheld local government aid for 2023 is paid, under a short-term, targeted adjustment to existing law.
Main provisions
- Notwithstanding Minnesota Statutes section 477A.017 subdivision 3, the City of Stewart must receive its calendar year 2023 local government aid payment under Minnesota Statutes section 477A.013 that was previously withheld under Minnesota Statutes section 477A.017 subdivision 3.
- The payment is contingent on the state auditor certifying to the commissioner of revenue that the state auditor received the city’s annual financial reporting form for 2022 by June 1, 2025.
- The commissioner of revenue must make a payment of $87,501.50 to the City of Stewart by June 30, 2025.
- An amount sufficient to pay this aid under the section is appropriated in fiscal year 2025 from the general fund to the commissioner of revenue.
- This is a one-time appropriation.
Timing and conditions
- Certification condition: state auditor must certify receipt of the 2022 annual financial reporting form by June 1, 2025.
- Payment deadline: June 30, 2025.
Financial impact
- One-time payment of $87,501.50 to the City of Stewart.
- Funding source: general fund appropriation in fiscal year 2025 to the commissioner of revenue.
Changes to law
- Introduces a temporary override via “Notwithstanding” to the existing penalty-forgiveness framework (477A.017 subdivision 3) to allow the 2023 aid payment, conditioned on certification, as a one-time action.
Relevant Terms - City of Stewart - 2023 aid penalty forgiveness - Minnesota Statutes section 477A.017 subdivision 3 - Minnesota Statutes section 477A.013 - annual financial reporting form for 2022 - state auditor - commissioner of revenue - June 1, 2025 - June 30, 2025 - 87,501.50 (or $87,501.50) - general fund - fiscal year 2025 - one-time appropriation
Past committee meetings
- Taxes on: March 18, 2025 09:00
- State and Local Government on: March 06, 2025 12:30
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 06, 2025 | Senate | Action | Introduction and first reading | ||
| February 06, 2025 | Senate | Action | Referred to | State and Local Government | |
| March 10, 2025 | Senate | Action | Comm report: No recommendation, re-referred to | Taxes | |
| Senate | Action | See |
Citations
[
{
"analysis": {
"added": [
"One-time appropriation from the general fund to the commissioner of revenue for payment to the City of Stewart.",
"Requirement that the payment be made for calendar year 2023 under the existing statute when the certification condition is met."
],
"removed": [],
"summary": "This bill directs a one-time payment of the 2023 Local Government Aid for the City of Stewart under Minn. Stat. §477A.013, with the payment conditioned on the State Auditor certifying that the city filed its 2022 annual financial reporting form by June 1, 2025. The payment is funded by a FY2025 general fund appropriation to the commissioner of revenue.",
"modified": []
},
"citation": "477A.013",
"subdivision": ""
},
{
"analysis": {
"added": [
"No changes to the statute; the bill relies on the existing withholding provision."
],
"removed": [],
"summary": "This bill references Minn. Stat. §477A.017, subd. 3 as the provision under which the City of Stewart's 2023 Local Government Aid was previously withheld, and uses that basis to qualify the 2023 payment.",
"modified": [
"No modifications to §477A.017; the act creates a separate one-time appropriation rather than amending §477A.017."
]
},
"citation": "477A.017",
"subdivision": "subdivision 3"
}
]Progress through the legislative process
In Committee