1.1.................... moves to amend H.F. No. 3170, the delete everything amendment
1.2(A14-1023), as follows:
1.3Page 31, after line 3, insert:
1.4 "Sec. 11. Minnesota Statutes 2012, section 275.025, subdivision 1, is amended to read:
1.5 Subdivision 1.
Levy amount. The state general levy is levied against
1.6commercial-industrial property and seasonal residential recreational property, as defined
1.7in this section. The state general levy base amount
for commercial-industrial property is
1.8$592,000,000 $746,679,000 for taxes payable in
2002 2016.
The state general levy base
1.9amount for seasonal recreational property is $43,509,000 for taxes payable in 2016. For
1.10taxes payable in subsequent years,
the each levy base amount is increased each year by
1.11multiplying the levy base amount for the prior year by the sum of one plus the rate of
1.12increase, if any, in the implicit price deflator for government consumption expenditures
1.13and gross investment for state and local governments prepared by the Bureau of Economic
1.14Analysts of the United States Department of Commerce for the 12-month period ending
1.15March 31 of the year prior to the year the taxes are payable. The tax under this section is
1.16not treated as a local tax rate under section
469.177 and is not the levy of a governmental
1.17unit under chapters 276A and 473F.
1.18The commissioner shall increase or decrease the preliminary or final
rate rates for a
1.19year as necessary to account for errors and tax base changes that affected a preliminary or
1.20final rate for either of the two preceding years. Adjustments are allowed to the extent that
1.21the necessary information is available to the commissioner at the time the rates for a year
1.22must be certified, and for the following reasons:
1.23(1) an erroneous report of taxable value by a local official;
1.24(2) an erroneous calculation by the commissioner; and
1.25(3) an increase or decrease in taxable value for commercial-industrial or seasonal
1.26residential recreational property reported on the abstracts of tax lists submitted under
2.1section
275.29 that was not reported on the abstracts of assessment submitted under
2.2section
270C.89 for the same year.
2.3The commissioner may, but need not, make adjustments if the total difference in the tax
2.4levied for the year would be less than $100,000.
2.5EFFECTIVE DATE.This section is effective beginning with taxes payable in 2016."
2.6Page 31, line 15, delete "
2015" and insert "
2016"
2.7Page 31, after line 15, insert:
2.8 "Sec. 12. Minnesota Statutes 2012, section 275.025, subdivision 4, is amended to read:
2.9 Subd. 4.
Apportionment and levy of state general tax. Ninety-five percent of the
2.10state general tax must be levied by applying a uniform rate to all commercial-industrial tax
2.11capacity and
five percent of the state general tax must be levied by applying a uniform
2.12rate to all seasonal residential recreational tax capacity. On or before October 1 each year,
2.13the commissioner of revenue shall certify the preliminary state general levy rates to each
2.14county auditor that must be used to prepare the notices of proposed property taxes for taxes
2.15payable in the following year. By January 1 of each year, the commissioner shall certify the
2.16final state general levy
rate rates to each county auditor that shall be used in spreading taxes.
2.17EFFECTIVE DATE.This section is effective beginning with taxes payable in 2016."
2.18Renumber the sections in sequence and correct the internal references
2.19Amend the title accordingly