STATE OF
MINNESOTA
Journal of the House
NINETY-THIRD
SESSION - 2024
_____________________
ONE
HUNDRED ELEVENTH DAY
Saint Paul, Minnesota, Friday, May 3, 2024
The House of Representatives convened at
12:30 p.m. and was called to order by Brian Pfarr, Speaker pro tempore.
Prayer was offered by the Reverend Karen
Hering, Unity Church-Unitarian, St. Paul, Minnesota.
The members of the House gave the pledge
of allegiance to the flag of the United States of America.
The roll was called and the following
members were present:
Acomb
Agbaje
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bahner
Bakeberg
Baker
Becker-Finn
Bennett
Berg
Bierman
Bliss
Brand
Burkel
Carroll
Cha
Clardy
Coulter
Curran
Davids
Davis
Demuth
Dotseth
Edelson
Elkins
Engen
Feist
Finke
Fischer
Fogelman
Frazier
Frederick
Freiberg
Garofalo
Gillman
Gomez
Greenman
Grossell
Hansen, R.
Hanson, J.
Harder
Hassan
Heintzeman
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Hudella
Hudson
Huot
Hussein
Igo
Jacob
Johnson
Jordan
Joy
Keeler
Kiel
Klevorn
Knudsen
Koegel
Kotyza-Witthuhn
Koznick
Kraft
Kresha
Lawrence
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
McDonald
Moller
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, M.
Neu Brindley
Newton
Niska
Noor
Norris
Novotny
O'Driscoll
Olson, B.
Olson, L.
Pelowski
Pérez-Vega
Perryman
Petersburg
Pfarr
Pinto
Pryor
Pursell
Quam
Rarick
Rehm
Reyer
Robbins
Schomacker
Schultz
Scott
Sencer-Mura
Skraba
Smith
Stephenson
Swedzinski
Tabke
Torkelson
Urdahl
Vang
Virnig
West
Wiener
Wiens
Witte
Wolgamott
Xiong
Youakim
Zeleznikar
Spk. Hortman
A quorum was present.
Daniels, Franson, Kozlowski and Mekeland
were excused.
Nelson, N., was excused until 2:25 p.m.
Speaker pro tempore Pfarr called Her to
the Chair.
The Chief Clerk proceeded to read the
Journal of the preceding day. There
being no objection, further reading of the Journal was dispensed with and the
Journal was approved as corrected by the Chief Clerk.
INTRODUCTION AND FIRST READING
OF HOUSE BILLS
The
following House Files were introduced:
Keeler introduced:
H. F. No. 5450, A bill for an act relating to economic development; appropriating money for a grant to the Immigrant Development Center.
The bill was read for the first time and referred to the Committee on Economic Development Finance and Policy.
Greenman introduced:
H. F. No. 5451, A bill for an act relating to commerce; prohibiting restaurant surcharges over five percent; requiring disclosure of a surcharge; proposing coding for new law in Minnesota Statutes, chapter 325E.
The bill was read for the first time and referred to the Committee on Commerce Finance and Policy.
REPORT FROM THE COMMITTEE ON
RULES
AND LEGISLATIVE ADMINISTRATION
Long from the Committee on Rules and
Legislative Administration, pursuant to rules 1.21 and 3.33, designated the
following bill to be placed on the Calendar for the Day for Tuesday, May 7,
2024 and established a prefiling requirement for amendments offered to the
following bill:
H. F. No. 4738.
CALENDAR FOR THE DAY
H. F. No. 5299 was reported
to the House.
Rarick moved to amend H. F. No. 5299, the first engrossment, as follows:
Page 6, delete section 8 and insert:
"Sec. 8. APPROPRIATION;
KIDS ON CAMPUS INITIATIVE.
$500,000 in fiscal year 2025 is
appropriated from the general fund to the Board of Trustees of the Minnesota
State Colleges and Universities to create new and expand existing on-campus
child care offerings for parenting students enrolled in state colleges and
universities. Funds appropriated under
this section must directly support the provision of child care to parenting
students and may not be used for administrative expenses. This is a onetime
appropriation and is available until June 30, 2026. By June 30, 2026, the board must report to the chairs and ranking minority members of the legislative committees with primary jurisdiction over higher education policy and finance on how the appropriated funds were used and the status of child care offerings on system campuses."
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Rarick
amendment and the roll was called. There
were 60 yeas and 69 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Becker-Finn
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pelowski
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail.
McDonald moved to amend H. F. No. 5299, the first engrossment, as follows:
Page 1, after line 8, insert:
"Section 1. [136A.105]
STUDENTS ENGAGING IN RACIAL, POLITICAL, OR RELIGIOUS BIAS.
Subdivision 1. Penalty. If the commissioner determines that a
student has engaged in racial, political, or religious bias on the campus of a
postsecondary institution:
(1) the student is ineligible for any
grant or scholarship under this chapter;
(2) the commissioner must not
award or provide to the student any grant or scholarship under this chapter for
any subsequent academic term; and
(3) the commissioner must convert any
state scholarship, grant, or other gift aid awarded to the student under this
chapter into a student loan and collect from the student the total amount
awarded plus interest at a rate established according to section 270C.40.
Subd. 2. Investigation
and determination. (a) The
commissioner has authority to receive, review, and take appropriate action on
allegations that a student has engaged in racial, political, or religious bias
on the campus of a postsecondary institution.
An allegation may be reported anonymously.
(b) The commissioner must initiate an
investigation upon receipt of an allegation under paragraph (a). Notwithstanding section 13.39, a student
subject to an investigation shall be informed of the allegation, the processes
of the investigation, and the potential consequences of a determination. A student subject to an investigation may
provide a statement to the commissioner.
Notwithstanding section 13.39, upon completing an investigation, the
commissioner shall inform the student of:
(1) the outcome of the investigation;
(2) whether the commissioner has
determined that the student has engaged in racial, political, or religious bias
on the campus of a postsecondary institution;
(3) appeal rights under paragraph (c),
if applicable; and
(4) applicable consequences on the
student's financial aid.
(c) A determination by the commissioner
under this section is appealable in accordance with the contested case review
procedures in chapter 14. The request
for an appeal must be made in writing to the commissioner within 30 days of the
date the student is notified of the commissioner's determination. A determination is not effective while an
appeal is pending.
(d) Data collected, created, received,
or maintained by the commissioner under this section are subject to section
13.39.
Subd. 3. Notice. Prior to awarding any state
scholarship, grant, or gift aid under this chapter, the commissioner shall
notify the recipient of this section.
EFFECTIVE DATE. This section is effective August 1, 2024, and applies to state scholarships, grants, or gift aid awarded on or after that date."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the McDonald amendment and the
roll was called. There were 55 yeas and
68 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Demuth
Dotseth
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
Lislegard
McDonald
Mueller
Murphy
Myers
Nadeau
Neu Brindley
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Becker-Finn
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pelowski
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
McDonald moved to amend H. F. No. 5299, the first engrossment, as follows:
Page 1, after line 8, insert:
"Section 1. [135A.156]
UNLAWFUL STUDENT DEMONSTRATIONS.
A public postsecondary institution or private postsecondary institution that is an eligible institution as defined in section 136A.103 must expel a student found to have engaged in a protest, demonstration, or assembly on campus that violates state law or campus policies or that substantially disrupts normal campus activities and operations."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
The
motion did not prevail and the amendment was not adopted.
Robbins moved to amend H. F. No. 5299, the first engrossment, as follows:
Page 6, delete section 8 and insert:
"Sec. 8. APPROPRIATION;
PROTEST CLEAN-UP.
$500,000 in fiscal year 2025 is appropriated from the general fund to the commissioner of the Office of Higher Education for grants to Minnesota postsecondary institutions for costs incurred in response to protests or demonstrations, including costs arising from restoring or maintaining civil order or costs arising from campus repairs or clean-up due to damage caused by protests or demonstrations. Institutions may apply for a grant in a form and manner specified by the commissioner. Individual grants shall be in an amount the commissioner determines appropriate given the needs of the institution."
Amend the title accordingly
The
motion did not prevail and the amendment was not adopted.
Scott moved to amend H. F. No. 5299, the first engrossment, as follows:
Page 1, after line 8, insert:
"Section 1. Minnesota Statutes 2023 Supplement, section 136A.1465, subdivision 2, is amended to read:
Subd. 2. Conditions for eligibility. A scholarship may be awarded to an eligible student who:
(1) has completed the Free Application for Federal Student Aid (FAFSA) or the state aid application;
(2) has a family adjusted gross income below $80,000;
(3) has not earned a baccalaureate degree at the time the scholarship is awarded;
(4) is enrolled in at least one credit per
fall, spring, or summer semester; and
(5) is meeting satisfactory academic
progress as defined in section 136A.101, subdivision 10; and
(6) has signed a contract with the Office of Higher Education to have the applicant's total scholarship award under this section converted to a student loan if the applicant fails to fulfill the residency employment requirement in subdivision 2a of this section.
Sec. 2. Minnesota Statutes 2023 Supplement, section 136A.1465, is amended by adding a subdivision to read:
Subd. 2a. Minnesota
residency and employment requirement.
(a) To receive a scholarship under this section, an eligible
student must agree to reside and be employed in Minnesota for a three-year term
beginning within six months of the completion the degree or credential program
for which the scholarship was awarded. If
a scholarship recipient fails to meet this residency and employment
requirement, the commissioner must convert the recipient's total scholarship
award to a student loan and collect from the recipient the total amount paid
plus interest at a rate established according to section 270C.40.
(b) The commissioner may waive
the residency and employment requirement for a scholarship recipient if, within
six years of the initial scholarship award, the scholarship recipient:
(1) has not completed the degree or
credential program for which the scholarship was awarded;
(2) has not earned a baccalaureate
degree; and
(3) is no longer enrolled in any
postsecondary institution.
(c) The commissioner may defer the
residency and employment requirement:
(1) to allow a scholarship recipient to
attend a postgraduate education program, provided that the recipient is
enrolled on at least a half-time basis in that program;
(2) to perform full-time volunteer
service through Peace Corps, AmeriCorps, or a similar program; or
(3) for circumstances involving extreme
hardship.
(d) A scholarship recipient who becomes
ineligible for a scholarship under this section, or who has a scholarship
terminated under subdivision 6, remains subject to the residency and employment
requirement and must complete the requirement within six years of the initial
scholarship award, unless the recipient qualifies for waiver or deferment under
paragraph (b) or (c).
(e) An eligible student who receives scholarship awards for more than one degree or credential program is only required to meet the residency and employment requirement once. Any obligation to comply with this subdivision cancels upon the death or permanent and total disability of the scholarship recipient."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Scott
amendment and the roll was called. There
were 62 yeas and 68 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
Lislegard
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Becker-Finn
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pelowski
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
LAY ON THE
TABLE
Long moved that
H. F. No. 5299 be laid on the table. The motion prevailed.
MOTIONS AND
RESOLUTIONS
TAKEN FROM
THE TABLE
Long moved that
H. F. No. 5247 be taken from the table. The motion prevailed.
H. F. No. 5247 was reported
to the House.
The Speaker assumed the Chair.
Garofalo moved to amend H. F. No. 5247, the second engrossment, as follows:
Delete everything after the enacting clause and insert:
"Section 1. MEANS
OF PRODUCTION.
The commissioner of revenue shall seize
the means of production.
EFFECTIVE DATE. This section is effective the day following final enactment."
Amend the title accordingly
The
motion did not prevail and the amendment was not adopted.
Becker-Finn was excused for the remainder
of today's session.
Jacob moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 29, after line 25, insert:
"Sec. 7. [273.1388]
AGRICULTURAL WATER QUALITY CREDIT.
Subdivision 1. Eligibility. (a) A property is eligible for an
agricultural water quality credit under this section if the property is:
(1) class 2a or 2b property under
section 273.13, subdivision 23;
(2) certified by the commissioner of
agriculture or a certifying agent under sections 17.9891 to 17.993; and
(3) located in Dodge, Fillmore, Goodhue,
Houston, Mower, Olmsted, Wabasha, or Winona County; one or more of the
following townships in Dakota County: Nininger,
Empire, Vermillion, Marshan, Ravenna, Eureka, Castle Rock, Hampton, Douglas,
Greenvale, Waterford, Sciota, or Randolph; or one or more of the following
townships in Rice County: Bridgewater,
Northfield, Cannon, Wheeling, Walcott, or Richland.
(b) The commissioner of agriculture must
annually notify county assessors of the location of each certified acre in the
assessor's county.
Subd. 2. Credit
amount. The amount of the
agricultural water quality credit is $5 per certified acre.
Subd. 3. Credit
reimbursement. The county
auditor must determine the tax reductions allowed under this section within the
county for each taxes payable year and must certify that amount to the
commissioner of revenue as part of the data required under section 270C.85,
subdivision 2. Any prior year
adjustments must also be certified as part of the data required under section
270C.85, subdivision 2. The commissioner
must review the certifications for accuracy, and may make such changes as are
deemed necessary, or return the certification to the county auditor for
correction. The credit under this
section must be used to proportionately reduce the net tax capacity based
property tax payable to each local taxing jurisdiction as provided in section
273.1393.
Subd. 4. Payment. (a) The commissioner of revenue shall
reimburse each local taxing jurisdiction, other than school districts, for the
tax reductions granted under this section in two equal installments on October
31 and December 26 of the taxes payable year for which the reductions are
granted, including in each payment the prior year adjustments certified under
section 270C.85, subdivision 2, for that taxes payable year.
(b) The commissioner of revenue shall
certify the total of the tax reductions granted under this section for each
taxes payable year within each school district to the commissioner of
education, and the commissioner of education must pay the reimbursement amounts
to each school district as provided in section 273.1392.
Subd. 5. Appropriation. An amount sufficient to make the
payments required by this section to taxing jurisdictions other than school
districts is annually appropriated from the general fund to the commissioner of
revenue. An amount sufficient to make
the payments required by this section for school districts is annually
appropriated from the general fund to the commissioner of education.
Subd. 6. Annual
report. No later than
February 1 each year, the commissioner of revenue, in consultation with the
commissioner of agriculture, must report participation, outcomes, and trends by
county or township, and any corresponding recommendations, to the legislative
committees with jurisdiction over taxes and agriculture. Reported outcomes must include, but are not
limited to, the number of taxpayers and acres receiving a credit under this
section, the number of certified acres, the percent of total class 2a and 2b
property that is certified, and the total estimated reduction in nitrogen lost
to the environment.
EFFECTIVE DATE. This section is effective beginning with taxes payable in 2025."
Page 31, line 5, strike "and" and insert a comma and after "273.1387" insert ", and 273.1388"
Page 31, line 27, delete "and"
Page 31, line 28, delete the period and insert "; and"
Page 31, after line 28, insert:
"(13) the agricultural water quality credit as provided in section 273.1388."
Page 34, line 1, after the comma, insert "the agricultural water quality credit as provided in section 273.1388,"
Page 37, line 29, strike "and" and insert a comma and after "273.1387" insert ", and 273.1388"
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Jacob
amendment and the roll was called. There
were 62 yeas and 66 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Newton
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Davids moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 112, after line 2, insert:
"Section 1. Minnesota Statutes 2022, section 270C.07, subdivision 1, is amended to read:
Subdivision 1. Authority; limitation. (a) The commissioner may make, adopt, and publish interpretive revenue notices. A "revenue notice" is a policy statement that has been published pursuant to subdivision 5 and that provides interpretation, details, or supplementary information concerning the application of state revenue laws or rules promulgated by the commissioner. Revenue notices are published for the information and guidance of taxpayers, local government officials, the department, and others concerned.
(b) Unless the commissioner has complied
with the requirements of paragraph (c), the commissioner is bound by decisions
issued by the Tax Court pursuant to section 271.08 that are not timely appealed
and overturned or otherwise distinguished by the Minnesota Supreme Court or
other court to which Tax Court decisions may be appealed as allowed under
section 271.01, subdivision 5.
(c) If the commissioner intends to not
follow a decision issued by the Tax Court, the commissioner must:
(1) within 60 days of the decision,
provide notice on the Department of Revenue website that the commissioner does
not intend to follow the decision; and
(2) within 180 days of the decision,
publish a revenue notice describing the commissioner's intended interpretation
and administration of the statute or statutes at issue in the decision, and the
commissioner's rationale for not following the decision.
EFFECTIVE DATE. This section is effective for decisions by the Tax Court issued the day following final enactment."
Page 113, after line 10, insert:
"Sec. 2. Minnesota Statutes 2022, section 270C.33, is amended by adding a subdivision to read:
Subd. 4a. Limitations
on assessment. (a) Unless the
commissioner has complied with the requirement of section 270C.07, subdivision
1, paragraph (c), the commissioner is bound by decisions issued by the Tax
Court pursuant to section 271.08 that are not timely appealed and overturned or
otherwise distinguished by the Minnesota Supreme Court or other court to which
Tax Court decisions may be appealed as allowed under section 271.01,
subdivision 5.
(b) If the commissioner has not complied
with the requirements of section 270C.07, subdivision 1, paragraph (c), the
commissioner must not issue an order of assessment of additional tax if the
assessment is inconsistent with or in contravention of a decision issued by the
Tax Court pursuant to section 271.08, and the decision is not overturned or
distinguished by the Minnesota Supreme Court or other court to which Tax Court
decisions may be appealed under section 271.01, subdivision 5.
EFFECTIVE DATE. This section is effective for decisions by the Tax Court issued the day following final enactment."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The Speaker called Her to the Chair.
The question was taken on the Davids
amendment and the roll was called. There
were 62 yeas and 66 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Rehm
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The motion did not prevail and the
amendment was not adopted.
Koznick moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 91, line 15, delete "local sales tax equalization distribution"
Page 91, line 16, delete "account" and insert "general fund"
Page 96, line 32, after the semicolon, insert "and"
Page 97, delete lines 1 and 2
Renumber the items in sequence
Page 98, line 5, after the comma, insert "and" and delete ", and section 297A.9903"
Page 98, line 31, delete "local sales tax"
Page 98, line 32, delete "equalization distribution account" and insert "general fund"
Page 99, line 2, delete "to (3)" and insert "and (2)"
Page 99, line 8, after the semicolon, insert "and"
Page 99, line 9, delete "; and" and insert a period
Page 99, delete lines 10 to 11
Page 99, delete lines 17 to 26
Renumber the subdivisions in sequence
Page 99, line 30, delete "local sales tax equalization distribution"
Page 99, line 31, delete "account" and insert "general fund"
Page 100, line 1, delete everything after the third period
Page 100, delete lines 2 to 3
Page 100, line 4, delete "(b)"
Page 101, delete section 6
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Koznick
amendment and the roll was called. There
were 61 yeas and 66 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Davids moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 11, delete section 14
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
The
motion did not prevail and the amendment was not adopted.
Anderson, P. E., moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 5, delete section 4
Page 16, delete section 19
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Anderson, P.
E., amendment and the roll was called.
There were 60 yeas and 67 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The motion did not prevail and the
amendment was not adopted.
Anderson, P. E., moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 5, line 19, delete the second "and"
Page 5, line 20, delete the period and insert "; and"
Page 5, after line 20, insert:
"(4) the percentage of the corporation's shares directly or indirectly owned by a pension fund managed by the State Board of Investment, which the commissioner may determine in consultation with the board."
A roll call was requested and properly
seconded.
The question was taken on the Anderson, P.
E., amendment and the roll was called.
There were 60 yeas and 67 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Davids moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 14, delete section 16
Page 16, delete section 20
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Davids
amendment and the roll was called. There
were 60 yeas and 66 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Igo moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 57, line 31, delete "not" and delete "or" and insert "and"
Page 58, line 1, delete "must" and insert "may"
Page 63, line 1, delete "not" and delete "or" and insert "and"
Page 63, line 5, delete "must" and insert "may"
A roll call was requested and properly
seconded.
The question was taken on the Igo
amendment and the roll was called. There
were 60 yeas and 67 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiens
Witte
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Wolgamott
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Novotny moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 46, after line 22, insert:
"Sec. 27. AID
REDUCTION; HENNEPIN COUNTY.
Aid provided to Hennepin County under
Minnesota Statutes, sections 477A.011 to 477A.03 must be reduced by the amount
provided by the county or the Hennepin County Attorneys Office to any attorneys
hired or otherwise retained to participate in the prosecution of state trooper
Ryan Londregan. Beginning May 20, 2024,
and each month thereafter, the county must report the amount of payment or
expense reimbursement made in the previous month to the commissioner of revenue. The commissioner of revenue must annually
reduce Hennepin County's county program aid paid by the total amount certified
in the prior calendar year. The
reporting requirements and aid reductions under this section expire when the
county certifies to the commissioner of revenue that no further payments will
be made.
EFFECTIVE DATE. This section is effective the day following final enactment."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
Gomez moved to amend the Novotny amendment to H. F. No. 5247, the second engrossment, as follows:
Page 1, line 3, delete everything after "REDUCTION"
Page 1, line 4, delete "Hennepin" and insert "a"
Page 1, line 5, delete "must" and insert "may" and delete "Hennepin"
Page 1, line 6, delete "the"
Page 1, line 7, delete everything before the period and delete "the" and insert "a"
Page 1, line 9, delete "must" and insert "may"
Page 1, line 10, delete "Hennepin" and insert "a"
Page 1, line 11, delete "and aid reductions" and delete "the" and insert "a"
A roll call was requested and properly
seconded.
The question was taken on the Gomez
amendment to the Novotny amendment and the roll was called. There were 66 yeas and 62 nays as follows:
Those who voted in the affirmative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Newton
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Xiong
Youakim
Spk. Hortman
Those who voted in the negative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Wolgamott
Zeleznikar
The
motion prevailed and the amendment to the amendment was adopted.
Novotny
withdrew the Novotny amendment, as amended, to H. F. No. 5247, the second
engrossment.
Robbins moved to amend H. F. No. 5247, the second engrossment, as follows:
Page 113, after line 28, insert:
"Sec. 3. Minnesota Statutes 2023 Supplement, section 349.12, subdivision 25, is amended to read:
Subd. 25. Lawful purpose. (a) "Lawful purpose" means one or more of the following:
(1) any expenditure by or contribution to a 501(c)(3) or festival organization, as defined in subdivision 15c, provided that the organization and expenditure or contribution are in conformity with standards prescribed by the board under section 349.154, which standards must apply to both types of organizations in the same manner and to the same extent;
(2) a contribution to or expenditure for goods and services for an individual or family suffering from poverty, homelessness, or disability, which is used to relieve the effects of that suffering;
(3) a contribution to a program recognized by the Minnesota Department of Human Services for the education, prevention, or treatment of problem gambling;
(4) a contribution to or expenditure on a public or private nonprofit educational institution registered with or accredited by this state or any other state;
(5) a contribution to an individual, public or private nonprofit educational institution registered with or accredited by this state or any other state, or to a scholarship fund of a nonprofit organization whose primary mission is to award scholarships, for defraying the cost of education to individuals where the funds are awarded through an open and fair selection process;
(6) activities by an organization or a government entity which recognize military service to the United States, the state of Minnesota, or a community, subject to rules of the board, provided that the rules must not include mileage reimbursements in the computation of the per diem reimbursement limit and must impose no aggregate annual limit on the amount of reasonable and necessary expenditures made to support:
(i) members of a military marching or color guard unit for activities conducted within the state;
(ii) members of an organization solely for services performed by the members at funeral services;
(iii) members of military marching, color guard, or honor guard units may be reimbursed for participating in color guard, honor guard, or marching unit events within the state or states contiguous to Minnesota at a per participant rate of up to $50 per diem; or
(iv) active military personnel and their immediate family members in need of support services;
(7) recreational, community, and athletic facilities and activities, intended primarily for persons under age 21, provided that such facilities and activities do not discriminate on the basis of gender and the organization complies with section 349.154, subdivision 3a;
(8) payment of local taxes authorized under this chapter, including local gambling taxes authorized under section 349.213, subdivision 3, taxes imposed by the United States on receipts from lawful gambling, the taxes imposed by section 297E.02, subdivisions 1 and 6, and the tax imposed on unrelated business income by section 290.05, subdivision 3;
(9) payment of real estate taxes and assessments on permitted gambling premises owned by the licensed organization paying the taxes, or wholly leased by a licensed veterans organization under a national charter recognized under section 501(c)(19) of the Internal Revenue Code;
(10) a contribution to the United States, this state or any of its political subdivisions, or any agency or instrumentality thereof other than a direct contribution to a law enforcement or prosecutorial agency;
(11) a contribution to or expenditure by a nonprofit organization which is a church or body of communicants gathered in common membership for mutual support and edification in piety, worship, or religious observances;
(12) an expenditure for citizen monitoring of surface water quality by individuals or nongovernmental organizations that is consistent with section 115.06, subdivision 4, and Minnesota Pollution Control Agency guidance on monitoring procedures, quality assurance protocols, and data management, provided that the resulting data is submitted to the Minnesota Pollution Control Agency for review and inclusion in the state water quality database;
(13) a
contribution to or expenditure on projects or activities approved by the
commissioner of natural resources for:
(i) wildlife management projects that benefit the public at large;
(ii) grant-in-aid trail maintenance and grooming established under sections 84.83 and 84.927, and other trails open to public use, including purchase or lease of equipment for this purpose; and
(iii) supplies and materials for safety training and educational programs coordinated by the Department of Natural Resources, including the Enforcement Division;
(14) conducting nutritional programs, food shelves, and congregate dining programs primarily for persons who are age 62 or older or disabled;
(15) a contribution to a community arts organization, or an expenditure to sponsor arts programs in the community, including but not limited to visual, literary, performing, or musical arts;
(16) an expenditure by a licensed fraternal organization or a licensed veterans organization for payment of water, fuel for heating, electricity, and sewer costs for:
(i) up to 100 percent for a building wholly owned or wholly leased by and used as the primary headquarters of the licensed veteran or fraternal organization; or
(ii) a proportional amount subject to approval by the director and based on the portion of a building used as the primary headquarters of the licensed veteran or fraternal organization;
(17) expenditure by a licensed veterans organization of up to $5,000 in a calendar year in net costs to the organization for meals and other membership events, limited to members and spouses, held in recognition of military service. No more than $5,000 can be expended in total per calendar year under this clause by all licensed veterans organizations sharing the same veterans post home;
(18) payment of fees authorized under this chapter imposed by the state of Minnesota to conduct lawful gambling in Minnesota;
(19) a contribution or expenditure to honor an individual's humanitarian service as demonstrated through philanthropy or volunteerism to the United States, this state, or local community;
(20) a contribution by a licensed organization to another licensed organization with prior board approval, with the contribution designated to be used for one or more of the following lawful purposes under this section: clauses (1) to (7), (11) to (15), (19), and (25);
(21) an expenditure that is a contribution to a parent organization, if the parent organization: (i) has not provided to the contributing organization within one year of the contribution any money, grants, property, or other thing of value, and (ii) has received prior board approval for the contribution that will be used for a program that meets one or more of the lawful purposes under subdivision 7a;
(22) an expenditure for the repair, maintenance, or improvement of real property and capital assets owned by an organization, or for the replacement of a capital asset that can no longer be repaired, with a fiscal year limit of five percent of gross profits from the previous fiscal year, with no carryforward of unused allowances. The fiscal year is July 1 through June 30. Total expenditures for the fiscal year may not exceed the limit unless the board has specifically approved the expenditures that exceed the limit due to extenuating circumstances beyond the organization's control. An expansion of a building or bar-related expenditures are not allowed under this provision.
(i) The expenditure must be related to the portion of the real property or capital asset that must be made available for use free of any charge to other nonprofit organizations, community groups, or service groups, and is used for the organization's primary mission or headquarters.
(ii) An expenditure may be made to bring an existing building that the organization owns into compliance with the Americans with Disabilities Act.
(iii) An organization may apply the amount that is allowed under item (ii) to the erection or acquisition of a replacement building that is in compliance with the Americans with Disabilities Act if the board has specifically approved the amount. The cost of the erection or acquisition of a replacement building may not be made from gambling proceeds, except for the portion allowed under this item;
(23) an expenditure for the acquisition or improvement of a capital asset with a cost greater than $2,000, excluding real property, that will be used exclusively for lawful purposes under this section if the board has specifically approved the amount;
(24) an expenditure for the acquisition, erection, improvement, or expansion of real property, if the board has first specifically authorized the expenditure after finding that the real property will be used exclusively for lawful purpose under this section;
(25) an expenditure, including a mortgage
payment or other debt service payment, for the erection or acquisition of a
comparable building to replace an organization-owned building that was
destroyed or made uninhabitable by fire or catastrophe or to replace an
organization-owned building that was taken or sold under an eminent domain
proceeding. The expenditure may be only
for that part of the replacement cost not reimbursed by insurance for the fire
or catastrophe or compensation not received from a governmental unit under the
eminent domain proceeding, if the board has first specifically authorized the
expenditure; or
(26) a contribution to a 501(c)(19)
organization that does not have an organization license under section 349.16
and is not affiliated with the contributing organization, and whose owned or
leased property is not a permitted premises under section 349.165. The 501(c)(19) organization may only use the
contribution for lawful purposes under this subdivision or for the
organization's primary mission. The
501(c)(19) organization may not use the contribution for expansion of a
building or for bar-related expenditures.
A contribution may not be made to a statewide organization representing
a consortia of 501(c)(19) organizations.
; or
(27)(i) an expenditure for the repair,
maintenance, or improvement of real property and capital assets owned by the
following organizations, or for the replacement of a capital asset that can no
longer be repaired:
(A) American Legion;
(B) Veterans of Foreign Wars
of the United States (VFW);
(C) Jewish War Veterans of the United
States of America;
(D) Military Order of the Purple Heart;
(E) AMVETS;
(F) Marine Corps League;
(G) Paralyzed Veterans of America; or
(H) Disabled American Veterans.
(ii) The expenditure is limited to 50
percent of gross profits from the previous fiscal year. The fiscal year is July 1 through June
30. Any unused allowances may carry
forward for one fiscal year. Any
organization carrying forward funds must identify the planned project for which
the funds will be used prior to carrying forward the unused allowances.
(iii) Total expenditures for the fiscal
year may not exceed the limit imposed under item (ii) unless the board has
specifically approved the expenditures that exceed the limit due to extenuating
circumstances beyond the organization's control. An expansion of a building or any capital
improvements within the building regardless of use of the improvement are
allowed under this provision. This
provision applies only to capital improvements to the existing building square
footage and does not apply to the new construction of a new or replacement
building.
(b) Expenditures authorized by the board under paragraph (a), clauses (24) and (25), must be 51 percent completed within two years of the date of board approval; otherwise the organization must reapply to the board for approval of the project. "Fifty-one percent completed" means that the work completed must represent at least 51 percent of the value of the project as documented by the contractor or vendor.
(c) Notwithstanding paragraph (a), "lawful purpose" does not include:
(1) any expenditure made or incurred for the purpose of influencing the nomination or election of a candidate for public office or for the purpose of promoting or defeating a ballot question;
(2) any activity intended to influence an election or a governmental decision-making process;
(3) a contribution to a statutory or home rule charter city, county, or town by a licensed organization with the knowledge that the governmental unit intends to use the contribution for a pension or retirement fund; or
(4) a contribution to a 501(c)(3) organization or other entity with the intent or effect of not complying with lawful purpose restrictions or requirements.
EFFECTIVE DATE. This section is effective the day following final enactment."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Robbins amendment and the roll
was called. There were 126 yeas and 0 nays as follows:
Those who voted in the affirmative were:
Acomb
Agbaje
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bahner
Bakeberg
Baker
Bennett
Berg
Bierman
Bliss
Brand
Burkel
Carroll
Cha
Clardy
Coulter
Curran
Davids
Davis
Demuth
Dotseth
Edelson
Elkins
Engen
Feist
Finke
Fischer
Fogelman
Frazier
Frederick
Freiberg
Garofalo
Gillman
Gomez
Greenman
Grossell
Hansen, R.
Hanson, J.
Harder
Hassan
Heintzeman
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Hudella
Hudson
Huot
Hussein
Igo
Jacob
Johnson
Jordan
Joy
Keeler
Klevorn
Knudsen
Koegel
Kotyza-Witthuhn
Koznick
Kraft
Kresha
Lawrence
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
McDonald
Moller
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, M.
Nelson, N.
Neu Brindley
Newton
Niska
Noor
Norris
Novotny
O'Driscoll
Olson, B.
Olson, L.
Pérez-Vega
Perryman
Petersburg
Pfarr
Pinto
Pryor
Pursell
Quam
Rarick
Rehm
Reyer
Robbins
Schomacker
Schultz
Scott
Sencer-Mura
Skraba
Smith
Stephenson
Swedzinski
Tabke
Torkelson
Urdahl
Vang
Virnig
West
Wiener
Wiens
Witte
Wolgamott
Xiong
Youakim
Zeleznikar
Spk. Hortman
The
motion prevailed and the amendment was adopted.
Swedzinski moved to amend H. F. No. 5247, the second engrossment, as amended, as follows:
Page 20, after line 6, insert:
"Sec. 5. Minnesota Statutes 2022, section 272.02, is amended by adding a subdivision to read:
Subd. 108. Congressionally
chartered veterans organizations. (a)
The following property is exempt:
(1) real property up to a maximum of
three acres of land owned and used by a congressionally chartered veterans
organization; provided that:
(i) the organization is also a
nonprofit community service oriented organization;
(ii) the property is not used for
residential purposes on either a temporary or permanent basis; and
(iii)(A) the property is not used by
the organization for a revenue-producing activity for more than six days in the
calendar year preceding the year of assessment; or
(B) the organization makes annual
charitable contributions and donations at least equal to two-thirds of the
previous year's property taxes, or equal to the previous year's property taxes
that would have been due on the property had it not been exempt, and the
property is allowed to be used for public and community meetings or events for
no charge, as appropriate to the size of the facility; and
(2) all or a portion of real
property, up to a maximum of three acres, leased or rented to a congressionally
chartered veterans organization, provided that:
(i) the congressionally chartered
veterans organization is also a nonprofit community service oriented
organization;
(ii) the property is not used for
residential purposes on either a temporary or permanent basis; and
(iii)(A) the property is not used by
the organization for a revenue-producing activity for more than six days in the
calendar year preceding the year of assessment; or
(B) the organization makes annual
charitable contributions and donations at least equal to two-thirds of the
previous year's property taxes attributable to the portion of the property
leased or rented by the organization, or equal to the previous year's property
taxes that would have been attributable to the portion of the property leased
or rented by the organization had it not been exempt, and the property is
allowed to be used for public and community meetings or events for no charge,
as appropriate to the size of the facility.
(b) For property meeting the
requirements of paragraph (a), clause (1), item (iii), subitem (B), and
paragraph (a), clause (2), item (iii), subitem (B), the organization must
maintain records of its charitable contributions and donations and of public
meetings and events held on the property and make them available upon request
any time to ensure eligibility. The
assessor must make available the required charitable contributions and
donations amount for a property under paragraph (a), clause (1), item (iii),
subitem (B), and paragraph (a), clause (2), item (iii), subitem (B), upon
request of the property owner.
(c) For the purposes of this
subdivision, "charitable contributions and donations," "property
taxes," "nonprofit community service oriented organization," and
"revenue-producing activities" have the same meanings as provided in
section 273.13, subdivision 25, paragraph (d), clause (3).
(d) To claim the exemption for property
meeting the requirements under paragraph (a), clause (2), the owner of the
property must file an application by May 1 with the assessor for eligibility
for the current year's assessment. The
commissioner of revenue must prescribe a uniform application form and
instructions.
(e) The commissioner of veterans affairs
must annually provide a list of congressionally chartered veterans
organizations to the commissioner of revenue by January 1.
EFFECTIVE DATE. This section is effective beginning with property taxes payable in 2025."
Page 22, after line 30, insert:
"Sec. 6. Minnesota Statutes 2023 Supplement, section 273.13, subdivision 25, is amended to read:
Subd. 25. Class 4. (a) Class 4a is residential real estate containing four or more units and used or held for use by the owner or by the tenants or lessees of the owner as a residence for rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a also includes hospitals licensed under sections 144.50 to 144.56, other than hospitals exempt under section 272.02, and contiguous property used for hospital purposes, without regard to whether the property has been platted or subdivided. The market value of class 4a property has a classification rate of 1.25 percent.
(b) Class 4b includes:
(1) residential real estate containing less than four units, including property rented as a short-term rental property for more than 14 days in the preceding year, that does not qualify as class 4bb, other than seasonal residential recreational property;
(2) manufactured homes not classified under any other provision;
(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead farm classified under subdivision 23, paragraph (b) containing two or three units; and
(4) unimproved property that is classified residential as determined under subdivision 33.
For the purposes of this paragraph, "short-term rental property" means nonhomestead residential real estate rented for periods of less than 30 consecutive days.
The market value of class 4b property has a classification rate of 1.25 percent.
(c) Class 4bb includes:
(1) nonhomestead residential real estate containing one unit, other than seasonal residential recreational property;
(2) a single family dwelling, garage, and surrounding one acre of property on a nonhomestead farm classified under subdivision 23, paragraph (b); and
(3) a condominium-type storage unit having an individual property identification number that is not used for a commercial purpose.
Class 4bb property has the same classification rates as class 1a property under subdivision 22.
Property that has been classified as seasonal residential recreational property at any time during which it has been owned by the current owner or spouse of the current owner does not qualify for class 4bb.
(d) Class 4c property includes:
(1) except as provided in subdivision 22, paragraph (c), real and personal property devoted to commercial temporary and seasonal residential occupancy for recreation purposes, for not more than 250 days in the year preceding the year of assessment. For purposes of this clause, property is devoted to a commercial purpose on a specific day if any portion of the property is used for residential occupancy, and a fee is charged for residential occupancy. Class 4c property under this clause must contain three or more rental units. A "rental unit" is defined as a cabin, condominium, townhouse, sleeping room, or individual camping site equipped with water and electrical hookups for recreational vehicles. A camping pad offered for rent by a property that otherwise qualifies for class 4c under this clause is also class 4c under this clause regardless of the term of the rental agreement, as long as the use of the camping pad does not exceed 250 days. In order for a property to be classified under this clause, either (i) the business located on the property must provide recreational activities, at least 40 percent of the annual gross lodging receipts related to the property must be from business conducted during 90 consecutive days, and either (A) at least 60 percent of all paid bookings by lodging guests during the year must be for periods of at least two consecutive nights; or (B) at least 20 percent of the annual gross receipts must be from charges for providing recreational activities, or (ii) the business must contain 20 or fewer rental units, and must be located in a township or a city with
a population of 2,500 or less located outside the metropolitan area, as defined under section 473.121, subdivision 2, that contains a portion of a state trail administered by the Department of Natural Resources. For purposes of item (i)(A), a paid booking of five or more nights shall be counted as two bookings. Class 4c property also includes commercial use real property used exclusively for recreational purposes in conjunction with other class 4c property classified under this clause and devoted to temporary and seasonal residential occupancy for recreational purposes, up to a total of two acres, provided the property is not devoted to commercial recreational use for more than 250 days in the year preceding the year of assessment and is located within two miles of the class 4c property with which it is used. In order for a property to qualify for classification under this clause, the owner must submit a declaration to the assessor designating the cabins or units occupied for 250 days or less in the year preceding the year of assessment by January 15 of the assessment year. Those cabins or units and a proportionate share of the land on which they are located must be designated class 4c under this clause as otherwise provided. The remainder of the cabins or units and a proportionate share of the land on which they are located will be designated as class 3a. The owner of property desiring designation as class 4c property under this clause must provide guest registers or other records demonstrating that the units for which class 4c designation is sought were not occupied for more than 250 days in the year preceding the assessment if so requested. The portion of a property operated as a (1) restaurant, (2) bar, (3) gift shop, (4) conference center or meeting room, and (5) other nonresidential facility operated on a commercial basis not directly related to temporary and seasonal residential occupancy for recreation purposes does not qualify for class 4c. For the purposes of this paragraph, "recreational activities" means renting ice fishing houses, boats and motors, snowmobiles, downhill or cross-country ski equipment; providing marina services, launch services, or guide services; or selling bait and fishing tackle;
(2) qualified property used as a golf course if:
(i) it is open to the public on a daily fee basis. It may charge membership fees or dues, but a membership fee may not be required in order to use the property for golfing, and its green fees for golfing must be comparable to green fees typically charged by municipal courses; and
(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with the golf course is classified as class 3a property;
(3) real property up to a maximum of three acres of land owned and used by a nonprofit community service oriented organization and not used for residential purposes on either a temporary or permanent basis, provided that:
(i) the property is not used for a revenue-producing activity for more than six days in the calendar year preceding the year of assessment; or
(ii) the organization makes annual charitable contributions and donations at least equal to the property's previous year's property taxes and the property is allowed to be used for public and community meetings or events for no charge, as appropriate to the size of the facility.
For purposes of this clause:
(A) "charitable contributions and donations" has the same meaning as lawful gambling purposes under section 349.12, subdivision 25, excluding those purposes relating to the payment of taxes, assessments, fees, auditing costs, and utility payments;
(B) "property taxes" excludes the state general tax;
(C) a "nonprofit community service oriented organization" means any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, fraternal, civic, or educational purposes, and which is exempt from federal income taxation pursuant to section 501(c)(3), (8), (10), or (19) of the Internal Revenue Code; and
(D) "revenue-producing activities" shall include but not be limited to property or that portion of the property that is used as an on-sale intoxicating liquor or 3.2 percent malt liquor establishment licensed under chapter 340A, a restaurant open to the public, bowling alley, a retail store, gambling conducted by organizations licensed under chapter 349, an insurance business, or office or other space leased or rented to a lessee who conducts a for-profit enterprise on the premises.
Any portion of the property not qualifying under either item (i) or (ii) is class 3a. The use of the property for social events open exclusively to members and their guests for periods of less than 24 hours, when an admission is not charged nor any revenues are received by the organization shall not be considered a revenue-producing activity.
The organization shall maintain records of its charitable contributions and donations and of public meetings and events held on the property and make them available upon request any time to the assessor to ensure eligibility. An organization meeting the requirement under item (ii) must file an application by May 1 with the assessor for eligibility for the current year's assessment. The commissioner shall prescribe a uniform application form and instructions;
(4) postsecondary student housing of not more than one acre of land that is owned by a nonprofit corporation organized under chapter 317A and is used exclusively by a student cooperative, sorority, or fraternity for on-campus housing or housing located within two miles of the border of a college campus;
(5)(i) manufactured home parks as defined in section 327.14, subdivision 3, excluding manufactured home parks described in items (ii) and (iii), (ii) manufactured home parks as defined in section 327.14, subdivision 3, that are described in section 273.124, subdivision 3a, and (iii) class I manufactured home parks as defined in section 327C.015, subdivision 2;
(6) real property that is actively and exclusively devoted to indoor fitness, health, social, recreational, and related uses, is owned and operated by a not-for-profit corporation, and is located within the metropolitan area as defined in section 473.121, subdivision 2;
(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under section 272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land is on an airport owned or operated by a city, town, county, Metropolitan Airports Commission, or group thereof; and
(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased premise, prohibits commercial activity performed at the hangar.
If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must be filed by the new owner with the assessor of the county where the property is located within 60 days of the sale;
(8) a privately owned noncommercial aircraft storage hangar not exempt under section 272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land abuts a public airport; and
(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement restricting the use of the premises, prohibiting commercial use or activity performed at the hangar; and
(9) residential real estate, a portion of which is used by the owner for homestead purposes, and that is also a place of lodging, if all of the following criteria are met:
(i) rooms are provided for rent to transient guests that generally stay for periods of 14 or fewer days;
(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in the basic room rate;
(iii) meals are not provided to the general public except for special events on fewer than seven days in the calendar year preceding the year of the assessment; and
(iv) the owner is the operator of the property.
The market value subject to the 4c classification under this clause is limited to five rental units. Any rental units on the property in excess of five, must be valued and assessed as class 3a. The portion of the property used for purposes of a homestead by the owner must be classified as class 1a property under subdivision 22;
(10) real property up to a maximum of three acres and operated as a restaurant as defined under section 157.15, subdivision 12, provided it: (i) is located on a lake as defined under section 103G.005, subdivision 15, paragraph (a), clause (3); and (ii) is either devoted to commercial purposes for not more than 250 consecutive days, or receives at least 60 percent of its annual gross receipts from business conducted during four consecutive months. Gross receipts from the sale of alcoholic beverages must be included in determining the property's qualification under item (ii). The property's primary business must be as a restaurant and not as a bar. Gross receipts from gift shop sales located on the premises must be excluded. Owners of real property desiring 4c classification under this clause must submit an annual declaration to the assessor by February 1 of the current assessment year, based on the property's relevant information for the preceding assessment year;
(11) lakeshore and riparian property and adjacent land, not to exceed six acres, used as a marina, as defined in section 86A.20, subdivision 5, which is made accessible to the public and devoted to recreational use for marina services. The marina owner must annually provide evidence to the assessor that it provides services, including lake or river access to the public by means of an access ramp or other facility that is either located on the property of the marina or at a publicly owned site that abuts the property of the marina. No more than 800 feet of lakeshore may be included in this classification. Buildings used in conjunction with a marina for marina services, including but not limited to buildings used to provide food and beverage services, fuel, boat repairs, or the sale of bait or fishing tackle, are classified as class 3a property; and
(12) real and personal property devoted to noncommercial temporary and seasonal residential occupancy for recreation purposes.
Class 4c property has a classification rate of 1.5 percent of market value, except that (i) each parcel of noncommercial seasonal residential recreational property under clause (12) has the same classification rates as class 4bb property, (ii) manufactured home parks assessed under clause (5), item (i), have the same classification rate as class 4b property, the market value of manufactured home parks assessed under clause (5), item (ii), have a classification rate of 0.75 percent if more than 50 percent of the lots in the park are occupied by shareholders in the
cooperative corporation or
association and a classification rate of one percent if 50 percent or less of
the lots are so occupied, and class I manufactured home parks as defined in
section 327C.015, subdivision 2, have a classification rate of 1.0 percent,
(iii) commercial-use seasonal residential recreational property and marina
recreational land as described in clause (11), has a classification rate of one
percent for the first $500,000 of market value, and 1.25 percent for the
remaining market value, (iv) the market value of property described in clause
(4) has a classification rate of one percent, (v) the market value of property
described in clauses (2), (6), and (10) has a classification rate of 1.25
percent, and (vi) that portion of the market value of property in clause
(9) qualifying for class 4c property has a classification rate of 1.25 percent,
and (vii) property qualifying for classification under clause (3) that is owned
or operated by a congressionally chartered veterans organization has a classification
rate of one percent. The commissioner of
veterans affairs must provide a list of congressionally chartered veterans
organizations to the commissioner of revenue by June 30, 2017, and by January
1, 2018, and each year thereafter.
(e) Class 4d property includes:
(1) qualifying low-income rental housing certified to the assessor by the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of the units in the building qualify as low-income rental housing units as certified under section 273.128, subdivision 3, only the proportion of qualifying units to the total number of units in the building qualify for class 4d(1). The remaining portion of the building shall be classified by the assessor based upon its use. Class 4d(1) also includes the same proportion of land as the qualifying low-income rental housing units are to the total units in the building. For all properties qualifying as class 4d(1), the market value determined by the assessor must be based on the normal approach to value using normal unrestricted rents; and
(2) a unit that is owned by the occupant and used as a homestead by the occupant, and otherwise meets all the requirements for community land trust property under section 273.11, subdivision 12, provided that by December 31 of each assessment year, the community land trust certifies to the assessor that (i) the community land trust owns the real property on which the unit is located, and (ii) the unit owner is a member in good standing of the community land trust. For all units qualifying as class 4d(2), the market value determined by the assessor must be based on the normal approach to value without regard to any restrictions that apply because the unit is a community land trust property.
(f) Class 4d(1) property has a classification rate of 0.25 percent. Class 4d(2) property has a classification rate of 0.75 percent.
EFFECTIVE DATE. This section is effective beginning with property taxes payable in 2025."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Swedzinski
amendment and the roll was called. There
were 63 yeas and 64 nays as follows:
Those who voted in the affirmative were:
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bakeberg
Baker
Bennett
Bliss
Burkel
Davids
Davis
Demuth
Dotseth
Engen
Fogelman
Garofalo
Gillman
Grossell
Harder
Heintzeman
Hudella
Hudson
Igo
Jacob
Johnson
Joy
Kiel
Knudsen
Koznick
Kresha
Lawrence
McDonald
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, N.
Neu Brindley
Newton
Niska
Novotny
O'Driscoll
Olson, B.
Perryman
Petersburg
Pfarr
Quam
Rarick
Robbins
Schomacker
Schultz
Scott
Skraba
Swedzinski
Torkelson
Urdahl
West
Wiener
Wiens
Witte
Wolgamott
Zeleznikar
Those who voted in the negative were:
Acomb
Agbaje
Bahner
Berg
Bierman
Brand
Carroll
Cha
Clardy
Coulter
Curran
Edelson
Elkins
Feist
Finke
Fischer
Frazier
Frederick
Freiberg
Gomez
Greenman
Hansen, R.
Hanson, J.
Hassan
Hemmingsen-Jaeger
Her
Hill
Hollins
Hornstein
Howard
Huot
Hussein
Jordan
Keeler
Klevorn
Koegel
Kotyza-Witthuhn
Kraft
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
Moller
Nelson, M.
Noor
Norris
Olson, L.
Pérez-Vega
Pinto
Pryor
Pursell
Rehm
Reyer
Sencer-Mura
Smith
Stephenson
Tabke
Vang
Virnig
Xiong
Youakim
Spk. Hortman
The
motion did not prevail and the amendment was not adopted.
Olson, B., moved to amend H. F. No. 5247, the second engrossment, as amended, as follows:
Page 29, after line 25, insert:
"Section 1. Minnesota Statutes 2023 Supplement, section 273.13, subdivision 34, is amended to read:
Subd. 34. Homestead of veteran with a disability or family caregiver. (a) All or a portion of the market value of property owned by a veteran and serving as the veteran's homestead under this section is excluded in determining the property's taxable market value if the veteran has a service-connected disability of 70 percent or more as certified by the United States Department of Veterans Affairs. To qualify for exclusion under this subdivision, the veteran must have been honorably discharged from the United States armed forces, as indicated by United States Government Form DD214 or other official military discharge papers.
(b)(1) For a disability rating of 70 percent
or more, $150,000 $200,000 of market value is excluded, except as
provided in clause (2); and
(2) for a total (100 percent) and permanent
disability, $300,000 $400,000 of market value is excluded.
(c) If a veteran with a disability qualifying for a valuation exclusion under paragraph (b), clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the spouse holds the legal or beneficial title to the homestead and permanently resides there, the exclusion shall carry over to the benefit of the veteran's spouse until such time as the spouse remarries, or sells, transfers, or otherwise disposes of the property, except as otherwise provided in paragraph (n). Qualification under this paragraph requires an application under paragraph (h), and a spouse must notify the assessor if there is a change in the spouse's marital status, ownership of the property, or use of the property as a permanent residence.
(d) If the spouse of a member of any branch or unit of the United States armed forces who dies due to a service-connected cause while serving honorably in active service, as indicated on United States Government Form DD1300 or DD2064, holds the legal or beneficial title to a homestead and permanently resides there, the spouse is entitled to the benefit described in paragraph (b), clause (2), until such time as the spouse remarries or sells, transfers, or otherwise disposes of the property, except as otherwise provided in paragraph (n).
(e) If a veteran meets the disability criteria of paragraph (a) but does not own property classified as homestead in the state of Minnesota, then the homestead of the veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran would otherwise qualify for under paragraph (b).
(f) In the case of an agricultural homestead, only the portion of the property consisting of the house and garage and immediately surrounding one acre of land qualifies for the valuation exclusion under this subdivision.
(g) A property qualifying for a valuation exclusion under this subdivision is not eligible for the market value exclusion under subdivision 35, or classification under subdivision 22, paragraph (b).
(h) To qualify for a valuation exclusion under this subdivision a property owner must apply to the assessor by December 31 of the first assessment year for which the exclusion is sought. Except as provided in paragraph (c), the owner of a property that has been accepted for a valuation exclusion must notify the assessor if there is a change in ownership of the property or in the use of the property as a homestead.
(i) A first-time application by a qualifying spouse for the market value exclusion under paragraph (d) must be made any time within two years of the death of the service member.
(j) For purposes of this subdivision:
(1) "active service" has the meaning given in section 190.05;
(2) "own" means that the person's name is present as an owner on the property deed;
(3) "primary family caregiver" means a person who is approved by the secretary of the United States Department of Veterans Affairs for assistance as the primary provider of personal care services for an eligible veteran under the Program of Comprehensive Assistance for Family Caregivers, codified as United States Code, title 38, section 1720G; and
(4) "veteran" has the meaning given the term in section 197.447.
(k) If a veteran did not apply for or receive the exclusion under paragraph (b), clause (2), before dying, or the exclusion under paragraph (b), clause (2), did not exist at the time of the veterans death, the veteran's spouse is entitled to the benefit under paragraph (b), clause (2), until the spouse remarries or sells, transfers, or otherwise disposes of the property, except as otherwise provided in paragraph (n), if:
(1) the spouse files a first-time application;
(2) upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides there;
(3) the veteran met the honorable discharge requirements of paragraph (a); and
(4) the United States Department of Veterans Affairs certifies that:
(i)
the veteran met the total (100 percent) and permanent disability requirement
under paragraph (b), clause (2); or
(ii) the spouse has been awarded dependency and indemnity compensation.
(l) The purpose of this provision of law providing a level of homestead property tax relief for veterans with a disability, their primary family caregivers, and their surviving spouses is to help ease the burdens of war for those among our state's citizens who bear those burdens most heavily.
(m) By July 1, the county veterans service officer must certify the disability rating and permanent address of each veteran receiving the benefit under paragraph (b) to the assessor.
(n) A spouse who received the benefit in paragraph (c), (d), or (k) but no longer holds the legal or beneficial title to the property may continue to receive the exclusion for a property other than the property for which the exclusion was initially granted until the spouse remarries or sells, transfers, or otherwise disposes of the property, provided that:
(1) the spouse applies under paragraph (h) for the continuation of the exclusion allowed under this paragraph;
(2) the spouse holds the legal or beneficial title to the property for which the continuation of the exclusion is sought under this paragraph, and permanently resides there;
(3) the estimated market value of the property for which the exclusion is sought under this paragraph is less than or equal to the estimated market value of the property that first received the exclusion, based on the value of each property on the date of the sale of the property that first received the exclusion; and
(4) the spouse has not previously received the benefit under this paragraph for a property other than the property for which the exclusion is sought.
(o) If a spouse had previously received the exclusion under paragraph (c) or (d) and the exclusion expired prior to taxes payable in 2020, the spouse may reapply under this section for the exclusion under paragraph (c) or (d).
EFFECTIVE DATE. This section is effective beginning with assessment year 2024."
Renumber the sections in sequence and correct the internal references
Amend the title accordingly
A roll call was requested and properly
seconded.
The question was taken on the Olson, B.,
amendment and the roll was called. There
were 128 yeas and 0 nays as follows:
Those who voted in the affirmative were:
Acomb
Agbaje
Altendorf
Anderson, P. E.
Anderson, P. H.
Backer
Bahner
Bakeberg
Baker
Bennett
Berg
Bierman
Bliss
Brand
Burkel
Carroll
Cha
Clardy
Coulter
Curran
Davids
Davis
Demuth
Dotseth
Edelson
Elkins
Engen
Feist
Finke
Fischer
Fogelman
Frazier
Frederick
Freiberg
Garofalo
Gillman
Gomez
Greenman
Grossell
Hansen, R.
Hanson, J.
Harder
Hassan
Heintzeman
Hemmingsen-Jaeger
Her
Hicks
Hill
Hollins
Hornstein
Howard
Hudella
Hudson
Huot
Hussein
Igo
Jacob
Johnson
Jordan
Joy
Keeler
Kiel
Klevorn
Knudsen
Koegel
Kotyza-Witthuhn
Koznick
Kraft
Kresha
Lawrence
Lee, F.
Lee, K.
Liebling
Lillie
Lislegard
Long
McDonald
Moller
Mueller
Murphy
Myers
Nadeau
Nash
Nelson, M.