1.1.................... moves to amend H.F. No. 12, the first committee engrossment, as
1.2follows:
1.3Page 4, after line 8, insert:
1.4 "Sec. 6. Minnesota Statutes 2010, section 276.04, subdivision 2, is amended to read:
1.5 Subd. 2.
Contents of tax statements. (a) The treasurer shall provide for the
1.6printing of the tax statements. The commissioner of revenue shall prescribe the form of
1.7the property tax statement and its contents. The tax statement must not state or imply that
1.8property tax credits are paid by the state of Minnesota. The statement must contain a
1.9tabulated statement of the dollar amount due to each taxing authority and the amount of the
1.10state tax from the parcel of real property for which a particular tax statement is prepared.
1.11The dollar amounts attributable to the county, the state tax, the voter approved school tax,
1.12the other local school tax, the township or municipality, and the total of the metropolitan
1.13special taxing districts as defined in section
275.065, subdivision 3, paragraph (i), must
1.14be separately stated. The amounts due all other special taxing districts, if any, may be
1.15aggregated except that any levies made by the regional rail authorities in the county of
1.16Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
1.17shall be listed on a separate line directly under the appropriate county's levy. If the county
1.18levy under this paragraph includes an amount for a lake improvement district as defined
1.19under sections
103B.501 to
103B.581, the amount attributable for that purpose must be
1.20separately stated from the remaining county levy amount. In the case of Ramsey County,
1.21if the county levy under this paragraph includes an amount for public library service
1.22under section
134.07, the amount attributable for that purpose may be separated from the
1.23remaining county levy amount. The amount of the tax on homesteads qualifying under the
1.24senior citizens' property tax deferral program under chapter 290B is the total amount of
1.25property tax before subtraction of the deferred property tax amount. The amount of the
1.26tax on contamination value imposed under sections
270.91 to
270.98, if any, must also
1.27be separately stated. The dollar amounts, including the dollar amount of any special
2.1assessments, may be rounded to the nearest even whole dollar. For purposes of this section
2.2whole odd-numbered dollars may be adjusted to the next higher even-numbered dollar.
2.3The amount of market value excluded under section
273.11, subdivision 16, if any, must
2.4also be listed on the tax statement.
If any of the taxing jurisdictions imposing taxes upon
2.5the property also contain one or more parcels assessed under section 273.111 or 273.114,
2.6the statement must show the amount that taxes on the parcel are higher due to the reduced
2.7valuations of properties under those programs.
2.8 (b) The property tax statements for manufactured homes and sectional structures
2.9taxed as personal property shall contain the same information that is required on the
2.10tax statements for real property.
2.11 (c) Real and personal property tax statements must contain the following information
2.12in the order given in this paragraph. The information must contain the current year tax
2.13information in the right column with the corresponding information for the previous year
2.14in a column on the left:
2.15 (1) the property's estimated market value under section
273.11, subdivision 1;
2.16 (2) the property's taxable market value after reductions under section
273.11,
2.17subdivisions 1a and 16
;
2.18 (3) the property's gross tax, before credits;
2.19 (4) for homestead residential and agricultural properties, the credits under section
2.20273.1384
;
2.21 (5) any credits received under sections
273.119;
273.1234 or
273.1235;
273.135;
2.22273.1391
;
273.1398, subdivision 4;
469.171; and
473H.10, except that the amount of
2.23credit received under section
273.135 must be separately stated and identified as "taconite
2.24tax relief"; and
2.25 (6) the net tax payable in the manner required in paragraph (a).
2.26 (d) If the county uses envelopes for mailing property tax statements and if the county
2.27agrees, a taxing district may include a notice with the property tax statement notifying
2.28taxpayers when the taxing district will begin its budget deliberations for the current
2.29year, and encouraging taxpayers to attend the hearings. If the county allows notices to
2.30be included in the envelope containing the property tax statement, and if more than
2.31one taxing district relative to a given property decides to include a notice with the tax
2.32statement, the county treasurer or auditor must coordinate the process and may combine
2.33the information on a single announcement.
2.34EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.35thereafter."
2.36Renumber the sections in sequence and correct the internal references
3.1Amend the title accordingly