SF1448 (Legislative Session 94 (2025-2026))
Lessees of certain property to request property tax statements authorization
Related bill: HF1282
AI Generated Summary
Purpose
- To give lessees of certain real property the ability to receive property tax notifications. Specifically, it allows eligible lessees to opt in to receive both a notice of proposed property tax statement and the actual property tax statement.
Main Provisions
- A lessee of real property located in an eligible city may file their name and mailing address with the county auditor where the land is located in order to receive:
- a notice of proposed property tax statement issued under Minnesota Statutes section 275.065, and
- the property tax statement issued under Minnesota Statutes section 276.04.
- This option is available “Notwithstanding” existing law, meaning it overrides or bypasses certain current requirements in sections 275.065 subd. 3 and 276.04 subd. 3 (and any other law to the contrary).
- An “eligible city” is defined as:
- a city with a population greater than 940 but less than 960 according to the 2020 federal census, and
- located in a county with a population greater than 190,000 but less than 210,000 according to the 2020 federal census.
Significant Changes to Existing Law
- Creates a new mechanism for notifications that prioritizes lessees (rather than just property owners) to receive property tax statements and related notices.
- Narrowly limits the eligibility to a specific set of cities and counties based on population data from the 2020 census.
- Uses a not-withstanding clause to override certain parts of existing statutes, enabling this lessee notification option even if current laws would otherwise limit or direct notification to owners.
How It Works (Summary)
- A lessee who wants to receive notices must file their name and mailing address with the county auditor where the property is located.
- Once filed, the lessee will receive:
- the notice of proposed property tax statement under 275.065, and
- the actual property tax statement under 276.04.
Relevant Terms - lessee - real property - eligible city - population (2020 federal census) - county auditor - notice of proposed property tax statement - property tax statement - Minnesota Statutes 275.065 - Minnesota Statutes 276.04 - Notwithstanding
Relevant Terms - lessee - real property - eligible city - population (2020 census) - county auditor - notice of proposed property tax statement - property tax statement - Notwithstanding - Minnesota Statutes 275.065 - Minnesota Statutes 276.04
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 17, 2025 | Senate | Action | Introduction and first reading | ||
| February 17, 2025 | Senate | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "Notwithstanding Minnesota Statutes section 275.065 subdivision 3 ... 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 is located for the purpose of receiving a notice of proposed property tax statement issued under Minnesota Statutes section 275.065.",
"modified": []
},
"citation": "275.065",
"subdivision": "subdivision 3"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Notwithstanding Minnesota Statutes section 276.04 subdivision 3 ... 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 is located for the purpose of receiving a notice of proposed property tax statement issued under Minnesota Statutes section 275.065 and the property tax statement issued under Minnesota Statutes section 276.04.",
"modified": []
},
"citation": "276.04",
"subdivision": "subdivision 3"
}
]Progress through the legislative process
In Committee