Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF3536 • 2026
Property tax exemption for certain property provided, and subtraction for certain income earned by public safety officers provided.
Property tax exemption for certain property provided, and subtraction for certain income earned by public safety officers provided.
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-02-19
House
Introduction and first reading, referred to Taxes
Official Summary Text
Property tax exemption for certain property provided, and subtraction for certain income earned by public safety officers provided.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxation; providing a property tax exemption for certain property; providing a subtraction for certain income earned by public safety officers; amending Minnesota Statutes 2024, sections 272.02, by adding a subdivision; 290.0132, by adding a subdivision. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 2024, section 272.02, is amended by adding a subdivision to read: new text begin Subd. 109. new text end new text begin Homestead property owned by a public safety officer. new text end new text begin (a) Property classified as class 1a under section 273.13, subdivision 22, is exempt if the property is owned and used as a homestead by a public safety officer who is employed or who volunteers as a public safety officer in the same statutory or home rule charter city in which the property is located. new text end new text begin (b) Information necessary to verify employment or volunteer status must be provided by the city to the city assessor or county assessor. new text end new text begin (c) For purposes of this section, "public safety officer" has the meaning given in section 299A.41, subdivision 4. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective beginning with assessment year 2027. new text end Sec. 2. Minnesota Statutes 2024, section 290.0132, is amended by adding a subdivision to read: new text begin Subd. 40. new text end new text begin Income earned by public safety officers. new text end new text begin The amount of income attributable to employment as a public safety officer by a statutory or home rule charter city is a subtraction if the public safety officer is a resident of the home rule or charter city. For purposes of this subdivision, "public safety officer" has the meaning given in section 299A.41, subdivision 4. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for taxable years beginning after December 31, 2025. new text end