SF4152 (Legislative Session 94 (2025-2026))
St. Louis County temporarily exempt plats from certifications related to taxes
Related bill: HF4016
AI Generated Summary
Purpose
Temporarily exempt St. Louis County from certain plat certification requirements, meaning plats in the county would not need a county official to certify that the current year’s taxes are paid and there are no delinquent taxes. The exemption is temporary and set to expire on October 1, 2026.
Main Provisions
- St. Louis County is exempt from the plat certification requirements that normally apply to plats, despite any law to the contrary.
- The specific certification required would be “a certification from a county official that the current year’s taxes have been paid and there are no delinquent taxes owed.”
- This exemption applies to plats under the referenced statutes and applies only to St. Louis County.
- The exemption is temporary and expires on October 1, 2026.
Significant Changes to Existing Law
- Repeats or pauses the existing requirement that plats must include a certification about tax payment and lack of delinquent taxes for St. Louis County.
- Creates a sunset provision ending the exemption on October 1, 2026, after which the standard requirements would apply again.
Sunset / Effective Period
- Expires October 1, 2026. The exemption is not permanent and reverts to current law after the sunset date.
Legal References (as they relate to the change)
- Minnesota Statutes section 505.021, subdivision 9, paragraph d
- Minnesota Statutes section 505.04
What this means in practice
- Plats submitted for St. Louis County may be recorded or processed without the tax-payment certification from a county official, potentially speeding up land-dividing processes during the period of the exemption.
Rationale (implied)
- Not explicitly stated in the text provided, but the change suggests a desire to streamline plat processing in St. Louis County for a limited time.
Relevant Terms St. Louis County; plat certification; certification from a county official; current year's taxes; delinquent taxes; Minnesota Statutes 505.021; Minnesota Statutes 505.04; nothwithstanding any law to the contrary; sunset; expires October 1, 2026; temporary exemption; plats; taxes.
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 05, 2026 | Senate | Action | Introduction and first reading | ||
| March 05, 2026 | Senate | Action | Referred to | Judiciary and Public Safety |
Citations
[
{
"analysis": {
"added": [
"Temporary exemption from plat certification requirements for St. Louis County."
],
"removed": [],
"summary": "This section exempts St. Louis County from the plat certification requirement in Minnesota Statutes 505.021, subd. 9, par. d, and from the related requirement in 505.04 for the current year's taxes and to note that there are no delinquent taxes owed. The exemption is temporary and expires October 1, 2026.",
"modified": [
"No changes to the underlying statute; the exemption is temporary and limited in duration."
]
},
"citation": "505.021",
"subdivision": "subdivision 9 paragraph d"
},
{
"analysis": {
"added": [
"Temporary exemption from the certification requirement in 505.04 for St. Louis County."
],
"removed": [],
"summary": "Statutory requirement in 505.04 that each plat contain a certification from a county official that current taxes are paid and there are no delinquent taxes owed; the bill provides a temporary exemption for St. Louis County from this requirement.",
"modified": [
"No modification to the substantive content of 505.04 beyond the temporary exemption granted to St. Louis County."
]
},
"citation": "505.04",
"subdivision": ""
}
]Progress through the legislative process
In Committee