1.1.................... moves to amend H.F. No. 2738, the second engrossment, as follows:
1.2Page 1, after line 7, insert:


1.5    Section 1. Minnesota Statutes 2011 Supplement, section 273.1384, subdivision 3,
1.6is amended to read:
1.7    Subd. 3. Credit reimbursements. The county auditor shall determine the tax
1.8reductions allowed under subdivision 2 this section within the county for each taxes
1.9payable year and shall certify that amount to the commissioner of revenue as a part of the
1.10abstracts of tax lists submitted by the county auditors under section 275.29. Any prior
1.11year adjustments shall also be certified on the abstracts of tax lists. The commissioner
1.12shall review the certifications for accuracy, and may make such changes as are deemed
1.13necessary, or return the certification to the county auditor for correction. The credit credits
1.14under this section must be used to proportionately reduce the net tax capacity-based
1.15property tax payable to each local taxing jurisdiction as provided in section 273.1393.
1.16EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
1.17thereafter.

1.18    Sec. 2. Minnesota Statutes 2011 Supplement, section 273.1384, subdivision 4, is
1.19amended to read:
1.20    Subd. 4. Payment. (a) The commissioner of revenue shall reimburse each local
1.21taxing jurisdiction, other than school districts, for the tax reductions granted under
1.22subdivision 2 this section in two equal installments on October 31 and December 26 of
1.23the taxes payable year for which the reductions are granted, including in each payment
1.24the prior year adjustments certified on the abstracts for that taxes payable year. The
2.1reimbursements related to tax increments shall be issued in one installment each year on
2.2December 26.
2.3(b) The commissioner of revenue shall certify the total of the tax reductions granted
2.4under subdivision 2 this section for each taxes payable year within each school district to
2.5the commissioner of the Department of Education and the commissioner of education shall
2.6pay the reimbursement amounts to each school district as provided in section 273.1392.
2.7EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
2.8thereafter.

2.9    Sec. 3. Minnesota Statutes 2010, section 273.1384, is amended by adding a subdivision
2.10to read:
2.11    Subd. 7. Residential homestead market value credit. Each county auditor shall
2.12determine a homestead credit for each class 1a, 1b, and 2a homestead property within the
2.13county equal to 0.4 percent of the first $76,000 of market value of the property minus .09
2.14percent of the market value in excess of the $76,000. The credit amount may not be less
2.15than $0. In the case of an agricultural or resort homestead, only the market value of the
2.16house, garage, and immediately surrounding one acre of land is eligible in determining the
2.17property's homestead credit. In the case of a property that is classified as part homestead
2.18and part nonhomestead, (1) the credit shall apply only to the homestead portion of the
2.19property, but (2) if a portion of a property is classified as nonhomestead solely because not
2.20all the owners occupy the property, not all the owners have qualifying relatives occupying
2.21the property, or solely because not all the spouses of owners occupy the property, the
2.22credit amount shall be initially computed as if that nonhomestead portion were also in
2.23the homestead class and then prorated to the owner-occupant's percentage of ownership.
2.24For the purpose of this section, when an owner-occupant's spouse does not occupy the
2.25property, the percentage of ownership for the owner-occupant spouse is one-half of the
2.26couple's ownership percentage.
2.27EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
2.28thereafter.

2.29    Sec. 4. Minnesota Statutes 2011 Supplement, section 276.04, subdivision 2, is
2.30amended to read:
2.31    Subd. 2. Contents of tax statements. (a) The treasurer shall provide for the
2.32printing of the tax statements. The commissioner of revenue shall prescribe the form of
2.33the property tax statement and its contents. The tax statement must not state or imply
3.1that property tax credits are paid by the state of Minnesota. The statement must contain
3.2a tabulated statement of the dollar amount due to each taxing authority and the amount
3.3of the state tax from the parcel of real property for which a particular tax statement is
3.4prepared. The dollar amounts attributable to the county, the state tax, the voter approved
3.5school tax, the other local school tax, the township or municipality, and the total of
3.6the metropolitan special taxing districts as defined in section 275.065, subdivision 3,
3.7paragraph (i), must be separately stated. The amounts due all other special taxing districts,
3.8if any, may be aggregated except that any levies made by the regional rail authorities in the
3.9county of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter
3.10398A shall be listed on a separate line directly under the appropriate county's levy. If the
3.11county levy under this paragraph includes an amount for a lake improvement district as
3.12defined under sections 103B.501 to 103B.581, the amount attributable for that purpose
3.13must be separately stated from the remaining county levy amount. In the case of Ramsey
3.14County, if the county levy under this paragraph includes an amount for public library
3.15service under section 134.07, the amount attributable for that purpose may be separated
3.16from the remaining county levy amount. The amount of the tax on homesteads qualifying
3.17under the senior citizens' property tax deferral program under chapter 290B is the total
3.18amount of property tax before subtraction of the deferred property tax amount. The
3.19amount of the tax on contamination value imposed under sections 270.91 to 270.98, if any,
3.20must also be separately stated. The dollar amounts, including the dollar amount of any
3.21special assessments, may be rounded to the nearest even whole dollar. For purposes of this
3.22section whole odd-numbered dollars may be adjusted to the next higher even-numbered
3.23dollar. The amount of market value excluded under section 273.11, subdivision 16, if any,
3.24must also be listed on the tax statement.
3.25    (b) The property tax statements for manufactured homes and sectional structures
3.26taxed as personal property shall contain the same information that is required on the
3.27tax statements for real property.
3.28    (c) Real and personal property tax statements must contain the following information
3.29in the order given in this paragraph. The information must contain the current year tax
3.30information in the right column with the corresponding information for the previous year
3.31in a column on the left:
3.32    (1) the property's estimated market value under section 273.11, subdivision 1;
3.33(2) the property's homestead market value exclusion under section 273.13,
3.34subdivision 35;
3.35    (3) the property's taxable market value after reductions under sections 273.11,
3.36subdivisions 1a and 16, and 273.13, subdivision 35;
4.1    (4) (3) the property's gross tax, before credits;
4.2    (5) (4) for homestead residential and agricultural properties, the credit credits under
4.3section 273.1384;
4.4    (6) (5) any credits received under sections 273.119; 273.1234 or 273.1235; 273.135;
4.5273.1391 ; 273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of
4.6credit received under section 273.135 must be separately stated and identified as "taconite
4.7tax relief"; and
4.8    (7) (6) the net tax payable in the manner required in paragraph (a).
4.9    (d) If the county uses envelopes for mailing property tax statements and if the county
4.10agrees, a taxing district may include a notice with the property tax statement notifying
4.11taxpayers when the taxing district will begin its budget deliberations for the current
4.12year, and encouraging taxpayers to attend the hearings. If the county allows notices to
4.13be included in the envelope containing the property tax statement, and if more than
4.14one taxing district relative to a given property decides to include a notice with the tax
4.15statement, the county treasurer or auditor must coordinate the process and may combine
4.16the information on a single announcement.
4.17EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
4.18thereafter.

4.19    Sec. 5. REPEALER.
4.20Minnesota Statutes 2011 Supplement, section 273.13, subdivision 35, is repealed.
4.21EFFECTIVE DATE.This section is effective for taxes payable in 2013 and
4.22thereafter.

4.25Renumber the sections in sequence and correct the internal references
4.26Amend the title accordingly