Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
HF4756 • 2026
Tax compliance requirements removed for counties.
Tax compliance requirements removed for counties.
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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2026-03-26
House
Introduction and first reading, referred to Taxes
Official Summary Text
Tax compliance requirements removed for counties.
Current Bill Text
Read the full stored bill text
A bill for an act relating to taxes; property; removing compliance requirements for certain counties; proposing coding for new law in Minnesota Statutes, chapter 275. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin [275.765] HIGH COST REQUIREMENTS REDUCED. new text end new text begin Subdivision 1. new text end new text begin Definitions. new text end new text begin (a) For purposes of this section, the following terms have the meanings given. new text end new text begin (b) "Average levy" means the average certified net tax capacity levy for the three taxes payable years immediately preceding the year in which an application under this section is submitted. new text end new text begin (c) "Per capita tax base" means the county's adjusted net tax capacity under section 273.1325 divided by the county's population. new text end new text begin (d) "Population" means the most recent population estimated or established as of January 1 in the year an application under this section is submitted. The estimate must be according to the most recent federal census, a special census conducted under contract with the United States Bureau of the Census, or a population estimate of the state demographer made pursuant to section 4A.02, whichever is the most recent according to the stated date of the count. new text end new text begin Subd. 2. new text end new text begin Relief. new text end new text begin (a) Except as provided under subdivision 3, a county is not required to comply with a state mandate if: new text end new text begin (1) annual compliance with the act would result in costs in excess of ... percent of the county's average levy; or new text end new text begin (2) the county's per capita tax base is less that $1,500. new text end new text begin (b) Before a county receives relief from a mandate under this section, a county must annually apply to the commissioner of revenue by June 1 of the year before the year for which the county seeks relief. The commissioner of revenue must determine if the applying county meets the requirements of paragraph (a) and certify that the requirements are met by August 1 of the year in which the application was submitted. By September 1 each year, the commissioner of revenue must provide notice of certifications under this section to the commissioner of any agency with oversight of a mandate for which a county is exempt. The notice must include a list of all counties receiving certification under this section for the following year. new text end new text begin Subd. 3. new text end new text begin Exceptions. new text end new text begin A county must comply with any law that governs financial audit requirements or that directly affects the safety and health of county residents. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective the day following final enactment. new text end