1.1    .................... moves to amend H.F. No. 4127 as follows:
1.2Page 1, after line 4, insert:

1.3    "Section 1. Minnesota Statutes 2006, section 126C.01, subdivision 3, is amended to
1.4read:
1.5    Subd. 3. Referendum market value. "Referendum market value" means the market
1.6value of all taxable property, excluding property classified as class 2, noncommercial
1.74c(1), or 4c(4) under section 273.13. The portion of class 2a property consisting of the
1.8house, garage, and surrounding one acre of land of an agricultural homestead is included
1.9in referendum market value. Any class of property, or any portion of a class of property,
1.10that is included in the definition of referendum market value and that has a class rate of
1.11less than one percent under section 273.13 shall have a referendum market value equal
1.12to its net tax capacity multiplied by 100.
1.13EFFECTIVE DATE.This section is effective for taxes payable in 2009.

1.14    Sec. 2. Minnesota Statutes 2006, section 126C.17, subdivision 9, is amended to read:
1.15    Subd. 9. Referendum revenue. (a) The revenue authorized by section 126C.10,
1.16subdivision 1 , may be increased in the amount approved by the school board through the
1.17adoption of a written resolution or by the voters of the district at a referendum called
1.18for the purpose. The referendum may be called by the board or shall be called by the
1.19board upon written petition of qualified voters of the district. The referendum must be
1.20conducted one or two calendar years before the increased levy authority, if approved, first
1.21becomes payable. Only one election to approve an increase may be held in a calendar
1.22year. Unless the referendum is conducted by mail under paragraph (g), the referendum
1.23must be held on the first Tuesday after the first Monday in November. The ballot must
1.24state the maximum amount of the increased revenue per resident marginal cost pupil
1.25unit. The ballot may state a schedule, determined by the board, of increased revenue per
1.26resident marginal cost pupil unit that differs from year to year over the number of years
2.1for which the increased revenue is authorized or may state that the amount shall increase
2.2annually by the rate of inflation. For this purpose, the rate of inflation shall be the annual
2.3inflationary increase calculated under subdivision 2, paragraph (b). The ballot may state
2.4that existing referendum levy authority is expiring. In this case, the ballot may also
2.5compare the proposed levy authority to the existing expiring levy authority, and express
2.6the proposed increase as the amount, if any, over the expiring referendum levy authority.
2.7The ballot must designate the specific number of years, not to exceed ten, for which the
2.8referendum authorization applies. The ballot, including a ballot on the question to revoke
2.9or reduce the increased revenue amount under paragraph (c), must abbreviate the term
2.10"per resident marginal cost pupil unit" as "per pupil." The notice required under section
2.11275.60 may be modified to read, in cases of renewing existing levies:
2.12"BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING
2.13FOR A PROPERTY TAX INCREASE."
2.14    The ballot may contain a textual portion with the information required in this
2.15subdivision and a question stating substantially the following:
2.16    "Shall the increase in the revenue proposed by (petition to) the board of .........,
2.17School District No. .., be approved?"
2.18    If approved, an amount equal to the approved revenue per resident marginal cost
2.19pupil unit times the resident marginal cost pupil units for the school year beginning in
2.20the year after the levy is certified shall be authorized for certification for the number of
2.21years approved, if applicable, or until revoked or reduced by the voters of the district at a
2.22subsequent referendum.
2.23    (b) The board must prepare and deliver by first class mail at least 15 days but no more
2.24than 30 days before the day of the referendum to each taxpayer a notice of the referendum
2.25and the proposed revenue increase. The board need not mail more than one notice to any
2.26taxpayer. For the purpose of giving mailed notice under this subdivision, owners must be
2.27those shown to be owners on the records of the county auditor or, in any county where
2.28tax statements are mailed by the county treasurer, on the records of the county treasurer.
2.29Every property owner whose name does not appear on the records of the county auditor
2.30or the county treasurer is deemed to have waived this mailed notice unless the owner
2.31has requested in writing that the county auditor or county treasurer, as the case may be,
2.32include the name on the records for this purpose. The notice must project the anticipated
2.33amount of tax increase in annual dollars for typical residential homesteads, agricultural
2.34homesteads, apartments, and commercial-industrial property within the school district.
2.35    The notice for a referendum may state that an existing referendum levy is expiring
2.36and project the anticipated amount of increase over the existing referendum levy in
3.1the first year, if any, in annual dollars for typical residential homesteads, agricultural
3.2homesteads, apartments, and commercial-industrial property within the district.
3.3    The notice must include the following statement: "Passage of this referendum will
3.4result in an increase in your property taxes." However, in cases of renewing existing
3.5levies, the notice may include the following statement: "Passage of this referendum may
3.6result in an increase in your property taxes."
3.7    (c) A referendum on the question of revoking or reducing the increased revenue
3.8amount authorized pursuant to paragraph (a) may be called by the board and shall be called
3.9by the board upon the written petition of qualified voters of the district. A referendum to
3.10revoke or reduce the revenue amount must state the amount per resident marginal cost
3.11pupil unit by which the authority is to be reduced. Revenue authority approved by the
3.12voters of the district pursuant to paragraph (a) must be available to the school district at
3.13least once before it is subject to a referendum on its revocation or reduction for subsequent
3.14years. Only one revocation or reduction referendum may be held to revoke or reduce
3.15referendum revenue for any specific year and for years thereafter.
3.16    (d) A petition authorized by paragraph (a) or (c) is effective if signed by a number of
3.17qualified voters in excess of 15 percent of the registered voters of the district on the day
3.18the petition is filed with the board. A referendum invoked by petition must be held on the
3.19date specified in paragraph (a).
3.20    (e) The approval of 50 percent plus one of those voting on the question is required to
3.21pass a referendum authorized by this subdivision.
3.22    (f) At least 15 days before the day of the referendum, the district must submit a
3.23copy of the notice required under paragraph (b) to the commissioner and to the county
3.24auditor of each county in which the district is located. Within 15 days after the results
3.25of the referendum have been certified by the board, or in the case of a recount, the
3.26certification of the results of the recount by the canvassing board, the district must notify
3.27the commissioner of the results of the referendum.

3.28    Sec. 3. Minnesota Statutes 2006, section 275.025, subdivision 1, is amended to read:
3.29    Subdivision 1. Levy amount. The state general levy is levied against
3.30commercial-industrial property and seasonal residential recreational property, as defined
3.31in this section. The state general levy base amount is $592,000,000 for taxes payable in
3.322002. For taxes payable in subsequent years, the levy base amount is increased each year
3.33by multiplying the levy base amount for the prior year by the sum of one plus the rate of
3.34increase, if any, in the implicit price deflator for government consumption expenditures
3.35and gross investment for state and local governments prepared by the Bureau of Economic
4.1Analysts of the United States Department of Commerce for the 12-month period ending
4.2March 31 of the year prior to the year the taxes are payable. The tax under this section is
4.3not treated as a local tax rate under section 469.177 and is not the levy of a governmental
4.4unit under chapters 276A and 473F.
4.5    The commissioner shall increase or decrease the preliminary or final rate for a year
4.6as necessary to account for errors and tax base changes that affected a preliminary or final
4.7rate for either of the two preceding years. Adjustments are allowed to the extent that the
4.8necessary information is available to the commissioner at the time the rates for a year must
4.9be certified, and for the following reasons:
4.10    (1) an erroneous report of taxable value by a local official;
4.11    (2) an erroneous calculation by the commissioner; and
4.12    (3) an increase or decrease in taxable value for commercial-industrial or seasonal
4.13residential recreational property reported on the abstracts of tax lists submitted under
4.14section 275.29 that was not reported on the abstracts of assessment submitted under
4.15section 270C.89 for the same year.
4.16The commissioner may, but need not, make adjustments if the total difference in the tax
4.17levied for the year would be less than $100,000.
4.18EFFECTIVE DATE.This section is effective for taxes payable in 2009.

4.19    Sec. 4. Minnesota Statutes 2006, section 275.025, subdivision 4, is amended to read:
4.20    Subd. 4. Apportionment and levy of state general tax. Ninety-five percent of The
4.21state general tax must be levied by applying a uniform rate to all commercial-industrial tax
4.22capacity and five percent of the state general tax must be levied by applying a uniform rate
4.23to all seasonal residential recreational tax capacity. On or before October 1 each year, the
4.24commissioner of revenue shall certify the preliminary state general levy rates rate to each
4.25county auditor that must be used to prepare the notices of proposed property taxes for taxes
4.26payable in the following year. By January 1 of each year, the commissioner shall certify
4.27the final state general levy rate to each county auditor that shall be used in spreading taxes.
4.28EFFECTIVE DATE.This section is effective for taxes payable in 2009.

4.29    Sec. 5. REPEALER.
4.30Minnesota Statutes 2006, section 275.025, subdivision 3, is repealed.
4.31EFFECTIVE DATE.This section is effective for taxes payable in 2009."
4.32Renumber the sections in sequence and correct the internal references
4.33Amend the title accordingly