SF4608 (Legislative Session 94 (2025-2026))
Levy limits establishment for cities and counties
AI Generated Summary
Purpose
- Establish levy limits for cities and counties and modify how additional levies above the limit can be authorized.
- Change certain Minnesota Statutes related to property taxation and levy calculations; repeal an existing provision and add a new subdivision to another section.
Main provisions
- Levy limit base definitions by tax year:
- For taxes levied in 2008, the levy limit base is its levy aid base from the previous year, subject to adjustments under section 275.72.
- For taxes levied in 2009 and 2010, the levy limit base is its adjusted levy limit base in the previous year, subject to adjustments under section 275.72.
- For taxes levied in 2026 and thereafter, the levy limit base is the final levy certified by the local governmental unit in the preceding year under section 275.07, subject to adjustments for consolidation and annexation under section 275.72.1.
- Authorization process for additional levies above the limit: the bill modifies how local governments may authorize levies beyond the established levy limit.
- Legislative changes to statutes:
- Adds a subdivision to Minnesota Statutes 2024 section 275.73.
- Repeals Minnesota Statutes 2024 section 275.73 subdivisions 1 and 2.
Significant changes to existing law
- Rewrites how the levy limit base is calculated across different time periods (2008, 2009–2010, and 2026 and beyond), linking it to levy aid base, adjusted levy limit base, and the final levy certified in the prior year.
- Introduces changes to the process for approving levies above the limit, potentially affecting when and how cities and counties can raise taxes beyond the cap.
- Removes certain provisions by repealing a portion of the existing statute and adds new language via a new subdivision.
Key terms to know (from the bill text)
- levy limit base
- levy aid base
- adjusted levy limit base
- final levy certified
- local governmental unit
- section 275.07
- section 275.72
- section 275.72.1
- consolidation
- annexation
- Minnesota Statutes 2024 section 275.73
- subdivisions 1 and 2 (repealed)
- new subdivision (added)
Relevant Terms - levy limit base - levy aid base - adjusted levy limit base - final levy certified - local governmental unit - consolidation - annexation - section 275.07 - section 275.72 - section 275.72.1 - Minnesota Statutes 2024 - 275.73 subdivisions 1 and 2 - levy limits - authorization for additional levies
Bill text versions
- Introduction PDF PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 18, 2026 | Senate | Action | Introduction and first reading | ||
| March 18, 2026 | Senate | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.71",
"subdivision": "2"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.71",
"subdivision": "4"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.73",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.73",
"subdivision": "2"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.07",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.72",
"subdivision": "1"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "",
"modified": []
},
"citation": "275.72",
"subdivision": ""
}
]Progress through the legislative process
In Committee