1.1.................... moves to amend H.F. No. 996 as follows:
1.2Delete everything after the enacting clause and insert:
1.3 "Sec. 1. Minnesota Statutes 2010, section 276.04, subdivision 2, is amended to read:
1.4 Subd. 2.
Contents of tax statements. (a) The treasurer shall provide for the
1.5printing of the tax statements. The commissioner of revenue shall prescribe the form of
1.6the property tax statement and its contents. The tax statement must not state or imply
1.7that property tax credits are paid by the state of Minnesota. The statement must contain
1.8a tabulated statement of the dollar amount due to each taxing authority
and the amount
1.9of the state tax from the parcel of real property for which a particular tax statement is
1.10prepared. The dollar amounts attributable to
(1) the county
levy,
(2) the state
tax levy,
1.11(3) the voter approved school
tax, levies, with separate lines for operating referendum
1.12levies and capital levies, (4) the other local board approved school
tax levies,
with
1.13separate lines for levies associated with state aids and other board approved levies, (5)
1.14the township or municipality
levy, and
(6) the total of the metropolitan special taxing
1.15districts district levies as defined in section
275.065, subdivision 3, paragraph (i), must
1.16be separately stated. The amounts due all other special taxing districts, if any, may be
1.17aggregated except that any levies made by the regional rail authorities in the county of
1.18Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
1.19shall be listed on a separate line directly under the appropriate county's levy. If the county
1.20levy under this paragraph includes an amount for a lake improvement district as defined
1.21under sections
103B.501 to
103B.581, the amount attributable for that purpose must be
1.22separately stated from the remaining county levy amount. In the case of Ramsey County,
1.23if the county levy under this paragraph includes an amount for public library service
1.24under section
134.07, the amount attributable for that purpose may be separated from the
1.25remaining county levy amount. The amount of the tax on homesteads qualifying under the
1.26senior citizens' property tax deferral program under chapter 290B is the total amount of
1.27property tax before subtraction of the deferred property tax amount. The amount of the
2.1tax on contamination value imposed under sections
270.91 to
270.98, if any, must also
2.2be separately stated. The dollar amounts, including the dollar amount of any special
2.3assessments, may be rounded to the nearest even whole dollar. For purposes of this section
2.4whole odd-numbered dollars may be adjusted to the next higher even-numbered dollar.
2.5The amount of market value excluded under section
273.11, subdivision 16, if any, must
2.6also be listed on the tax statement.
2.7 (b) The property tax statements for manufactured homes and sectional structures
2.8taxed as personal property shall contain the same information that is required on the
2.9tax statements for real property.
2.10 (c) Real and personal property tax statements must contain the following information
2.11in the order given in this paragraph. The information must contain the current year tax
2.12information in the right column with the corresponding information for the previous year
2.13in a column on the left:
2.14 (1) the property's estimated market value under section
273.11, subdivision 1;
2.15 (2) the property's taxable market value after reductions under section
273.11,
2.16subdivisions 1a and 16
;
2.17 (3) the property's gross tax, before credits;
2.18 (4) for homestead residential and agricultural properties, the credits under section
2.19273.1384
;
2.20 (5) any credits received under sections
273.119;
273.1234 or
273.1235;
273.135;
2.21273.1391
;
273.1398, subdivision 4;
469.171; and
473H.10, except that the amount of
2.22credit received under section
273.135 must be separately stated and identified as "taconite
2.23tax relief"; and
2.24 (6) the net tax payable in the manner required in paragraph (a).
2.25 (d) If the county uses envelopes for mailing property tax statements and if the county
2.26agrees, a taxing district may include a notice with the property tax statement notifying
2.27taxpayers when the taxing district will begin its budget deliberations for the current
2.28year, and encouraging taxpayers to attend the hearings. If the county allows notices to
2.29be included in the envelope containing the property tax statement, and if more than
2.30one taxing district relative to a given property decides to include a notice with the tax
2.31statement, the county treasurer or auditor must coordinate the process and may combine
2.32the information on a single announcement.
2.33EFFECTIVE DATE.This section is effective for taxes payable in 2012 and
2.34thereafter."