Bill Text: MN SF905 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Property tax due dates for individuals on federal active service modification
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2013-02-28 - Referred to Taxes [SF905 Detail]
Download: Minnesota-2013-SF905-Introduced.html
1.2relating to taxation; modifying property tax due dates;amending Minnesota
1.3Statutes 2012, sections 279.01, subdivision 1, by adding a subdivision; 279.02.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 279.01, subdivision 1, is amended to read:
1.6 Subdivision 1. Due dates; penalties. Except as provided insubdivision subdivisions
1.7 3or 4 to 5, on May 16 or 21 days after the postmark date on the envelope containing the
1.8property tax statement, whichever is later, a penalty accrues and thereafter is charged upon
1.9all unpaid taxes on real estate on the current lists in the hands of the county treasurer. The
1.10penalty is at a rate of two percent on homestead property until May 31 and four percent on
1.11June 1. The penalty on nonhomestead property is at a rate of four percent until May 31 and
1.12eight percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
1.13after the postmark date on the envelope containing the property tax statements, whichever
1.14is later, on commercial use real property used for seasonal residential recreational purposes
1.15and classified as class 1c or 4c, and on other commercial use real property classified as
1.16class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
1.17class 3a property is earned during the months of May, June, July, and August. In order for
1.18the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
1.19or 21 days after the postmark date on the envelope containing the property tax statement,
1.20whichever is later, without penalty, the owner of the property must attach an affidavit
1.21to the payment attesting to compliance with the income provision of this subdivision.
1.22Thereafter, for both homestead and nonhomestead property, on the first day of each month
1.23beginning July 1, up to and including October 1 following, an additional penalty of one
1.24percent for each month accrues and is charged on all such unpaid taxes provided that if the
2.1due date was extended beyond May 15 as the result of any delay in mailing property tax
2.2statements no additional penalty shall accrue if the tax is paid by the extended due date. If
2.3the tax is not paid by the extended due date, then all penalties that would have accrued if
2.4the due date had been May 15 shall be charged. When the taxes against any tract or lot
2.5exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
2.6date on the envelope containing the property tax statement, whichever is later; and, if so
2.7paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
2.816 following, without penalty; but, if not so paid, then a penalty of two percent accrues
2.9thereon for homestead property and a penalty of four percent on nonhomestead property.
2.10Thereafter, for homestead property, on the first day of November an additional penalty of
2.11four percent accrues and on the first day of December following, an additional penalty of
2.12two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
2.13property, on the first day of November and December following, an additional penalty of
2.14four percent for each month accrues and is charged on all such unpaid taxes. If one-half of
2.15such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope
2.16containing the property tax statement, whichever is later, the same may be paid at any time
2.17prior to October 16, with accrued penalties to the date of payment added, and thereupon
2.18no penalty attaches to the remaining one-half until October 16 following.
2.19 This section applies to payment of personal property taxes assessed against
2.20improvements to leased property, except as provided by section277.01, subdivision 3 .
2.21 A county may provide by resolution that in the case of a property owner that has
2.22multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
2.23installments as provided in this subdivision.
2.24 The county treasurer may accept payments of more or less than the exact amount of
2.25a tax installment due. Payments must be applied first to the oldest installment that is due
2.26but which has not been fully paid. If the accepted payment is less than the amount due,
2.27payments must be applied first to the penalty accrued for the year or the installment being
2.28paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
2.29payment required as a condition for filing an appeal under section278.03 or any other law,
2.30nor does it affect the order of payment of delinquent taxes under section280.39 .
2.31 Sec. 2. Minnesota Statutes 2012, section 279.01, is amended by adding a subdivision
2.32to read:
2.33 Subd. 5. Federal active service exception. In the case of a homestead property
2.34owned by an individual who is on federal active service, as defined in section 190.05,
2.35subdivision 5c, a six-month grace period is granted for complying with the due dates
3.1imposed by subdivision 1. During this period, no late fees or penalties shall accrue against
3.2the property. The due date for property taxes owed under this chapter for an individual
3.3covered by this subdivision shall be November 16 for taxes due on May 16, and April
3.416 of the following year for taxes due on October 16. A taxpayer making a payment
3.5under this subdivision must accompany the payment with a signed copy of the taxpayer's
3.6orders or form DD214 showing the dates of active service which clearly indicate that the
3.7taxpayer was in active service on the date the payment was due. This grace period applies
3.8to all homestead property owned by individuals on federal active service, as defined in
3.9section 190.05, subdivision 5c, for all of that property's due dates which fall on a day that
3.10is included in the taxpayer's federal active service.
3.11 Sec. 3. Minnesota Statutes 2012, section 279.02, is amended to read:
3.12279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.
3.13 Subdivision 1. Delinquent property; rates. On the first business day in January, of
3.14each year, the county treasurer shall return the tax lists on hand to the county auditor, who
3.15shall compare the same with the statements receipted for by the treasurer on file in the
3.16auditor's office and each tract or lot of real property against which the taxes, or any part
3.17thereof, remain unpaid, shall be deemed delinquent, and thereupon an additional penalty
3.18of two percent on the amount of the original tax remaining unpaid shall immediately
3.19accrue and thereafter be charged upon all such delinquent taxes; and any auditor who
3.20shall make out and deliver any statement of delinquent taxes without including therein
3.21the penalties imposed by law, and any treasurer who shall receive payment of such taxes
3.22without including in such payment all items as shown on the auditor's statement, shall be
3.23liable to the county for the amounts of any items omitted.
3.24 Subd. 2. Federal active service exception. Notwithstanding subdivision 1, a
3.25homestead property owned by an individual who is on federal active service, as defined
3.26in section 190.05, subdivision 5c, shall not be deemed delinquent under this section if
3.27the due dates imposed under section 279.01 fall on a day in which the individual was
3.28on federal active service.
1.3Statutes 2012, sections 279.01, subdivision 1, by adding a subdivision; 279.02.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 279.01, subdivision 1, is amended to read:
1.6 Subdivision 1. Due dates; penalties. Except as provided in
1.7 3
1.8property tax statement, whichever is later, a penalty accrues and thereafter is charged upon
1.9all unpaid taxes on real estate on the current lists in the hands of the county treasurer. The
1.10penalty is at a rate of two percent on homestead property until May 31 and four percent on
1.11June 1. The penalty on nonhomestead property is at a rate of four percent until May 31 and
1.12eight percent on June 1. This penalty does not accrue until June 1 of each year, or 21 days
1.13after the postmark date on the envelope containing the property tax statements, whichever
1.14is later, on commercial use real property used for seasonal residential recreational purposes
1.15and classified as class 1c or 4c, and on other commercial use real property classified as
1.16class 3a, provided that over 60 percent of the gross income earned by the enterprise on the
1.17class 3a property is earned during the months of May, June, July, and August. In order for
1.18the first half of the tax due on class 3a property to be paid after May 15 and before June 1,
1.19or 21 days after the postmark date on the envelope containing the property tax statement,
1.20whichever is later, without penalty, the owner of the property must attach an affidavit
1.21to the payment attesting to compliance with the income provision of this subdivision.
1.22Thereafter, for both homestead and nonhomestead property, on the first day of each month
1.23beginning July 1, up to and including October 1 following, an additional penalty of one
1.24percent for each month accrues and is charged on all such unpaid taxes provided that if the
2.1due date was extended beyond May 15 as the result of any delay in mailing property tax
2.2statements no additional penalty shall accrue if the tax is paid by the extended due date. If
2.3the tax is not paid by the extended due date, then all penalties that would have accrued if
2.4the due date had been May 15 shall be charged. When the taxes against any tract or lot
2.5exceed $100, one-half thereof may be paid prior to May 16 or 21 days after the postmark
2.6date on the envelope containing the property tax statement, whichever is later; and, if so
2.7paid, no penalty attaches; the remaining one-half may be paid at any time prior to October
2.816 following, without penalty; but, if not so paid, then a penalty of two percent accrues
2.9thereon for homestead property and a penalty of four percent on nonhomestead property.
2.10Thereafter, for homestead property, on the first day of November an additional penalty of
2.11four percent accrues and on the first day of December following, an additional penalty of
2.12two percent accrues and is charged on all such unpaid taxes. Thereafter, for nonhomestead
2.13property, on the first day of November and December following, an additional penalty of
2.14four percent for each month accrues and is charged on all such unpaid taxes. If one-half of
2.15such taxes are not paid prior to May 16 or 21 days after the postmark date on the envelope
2.16containing the property tax statement, whichever is later, the same may be paid at any time
2.17prior to October 16, with accrued penalties to the date of payment added, and thereupon
2.18no penalty attaches to the remaining one-half until October 16 following.
2.19 This section applies to payment of personal property taxes assessed against
2.20improvements to leased property, except as provided by section
2.21 A county may provide by resolution that in the case of a property owner that has
2.22multiple tracts or parcels with aggregate taxes exceeding $100, payments may be made in
2.23installments as provided in this subdivision.
2.24 The county treasurer may accept payments of more or less than the exact amount of
2.25a tax installment due. Payments must be applied first to the oldest installment that is due
2.26but which has not been fully paid. If the accepted payment is less than the amount due,
2.27payments must be applied first to the penalty accrued for the year or the installment being
2.28paid. Acceptance of partial payment of tax does not constitute a waiver of the minimum
2.29payment required as a condition for filing an appeal under section
2.30nor does it affect the order of payment of delinquent taxes under section
2.31 Sec. 2. Minnesota Statutes 2012, section 279.01, is amended by adding a subdivision
2.32to read:
2.33 Subd. 5. Federal active service exception. In the case of a homestead property
2.34owned by an individual who is on federal active service, as defined in section 190.05,
2.35subdivision 5c, a six-month grace period is granted for complying with the due dates
3.1imposed by subdivision 1. During this period, no late fees or penalties shall accrue against
3.2the property. The due date for property taxes owed under this chapter for an individual
3.3covered by this subdivision shall be November 16 for taxes due on May 16, and April
3.416 of the following year for taxes due on October 16. A taxpayer making a payment
3.5under this subdivision must accompany the payment with a signed copy of the taxpayer's
3.6orders or form DD214 showing the dates of active service which clearly indicate that the
3.7taxpayer was in active service on the date the payment was due. This grace period applies
3.8to all homestead property owned by individuals on federal active service, as defined in
3.9section 190.05, subdivision 5c, for all of that property's due dates which fall on a day that
3.10is included in the taxpayer's federal active service.
3.11 Sec. 3. Minnesota Statutes 2012, section 279.02, is amended to read:
3.12279.02 DUTIES OF COUNTY AUDITOR AND TREASURER.
3.13 Subdivision 1. Delinquent property; rates. On the first business day in January, of
3.14each year, the county treasurer shall return the tax lists on hand to the county auditor, who
3.15shall compare the same with the statements receipted for by the treasurer on file in the
3.16auditor's office and each tract or lot of real property against which the taxes, or any part
3.17thereof, remain unpaid, shall be deemed delinquent, and thereupon an additional penalty
3.18of two percent on the amount of the original tax remaining unpaid shall immediately
3.19accrue and thereafter be charged upon all such delinquent taxes; and any auditor who
3.20shall make out and deliver any statement of delinquent taxes without including therein
3.21the penalties imposed by law, and any treasurer who shall receive payment of such taxes
3.22without including in such payment all items as shown on the auditor's statement, shall be
3.23liable to the county for the amounts of any items omitted.
3.24 Subd. 2. Federal active service exception. Notwithstanding subdivision 1, a
3.25homestead property owned by an individual who is on federal active service, as defined
3.26in section 190.05, subdivision 5c, shall not be deemed delinquent under this section if
3.27the due dates imposed under section 279.01 fall on a day in which the individual was
3.28on federal active service.
