.................... moves to amend H.F. No. 3170, the delete everything amendment
(A14-1023), as follows:
Page 31, after line 3, insert:
"Sec. 11. Minnesota Statutes 2012, section 275.025, subdivision 1, is amended to read:
Subdivision 1. Levy amount.
The state general levy is levied against
commercial-industrial property and seasonal residential recreational property, as defined
in this section. The state general levy base amount for commercial-industrial property
for taxes payable in
. The state general levy base
1.9amount for seasonal recreational property is $43,509,000 for taxes payable in 2016.
taxes payable in subsequent years,
levy base amount is increased each year by
multiplying the levy base amount for the prior year by the sum of one plus the rate of
increase, if any, in the implicit price deflator for government consumption expenditures
and gross investment for state and local governments prepared by the Bureau of Economic
Analysts of the United States Department of Commerce for the 12-month period ending
March 31 of the year prior to the year the taxes are payable. The tax under this section is
not treated as a local tax rate under section
and is not the levy of a governmental
unit under chapters 276A and 473F.
The commissioner shall increase or decrease the preliminary or final
year as necessary to account for errors and tax base changes that affected a preliminary or
final rate for either of the two preceding years. Adjustments are allowed to the extent that
the necessary information is available to the commissioner at the time the rates for a year
must be certified, and for the following reasons:
(1) an erroneous report of taxable value by a local official;
(2) an erroneous calculation by the commissioner; and
(3) an increase or decrease in taxable value for commercial-industrial or seasonal
residential recreational property reported on the abstracts of tax lists submitted under
that was not reported on the abstracts of assessment submitted under
for the same year.
The commissioner may, but need not, make adjustments if the total difference in the tax
levied for the year would be less than $100,000.
2.5EFFECTIVE DATE.This section is effective beginning with taxes payable in 2016.
Page 31, line 15, delete "2015
" and insert "2016
Page 31, after line 15, insert:
"Sec. 12. Minnesota Statutes 2012, section 275.025, subdivision 4, is amended to read:
Subd. 4. Apportionment and levy of state general tax.
Ninety-five percent of
state general tax must be levied by applying a uniform rate to all commercial-industrial tax
five percent of the state general tax must be levied by applying
rate to all seasonal residential recreational tax capacity. On or before October 1 each year,
the commissioner of revenue shall certify the preliminary state general levy rates to each
county auditor that must be used to prepare the notices of proposed property taxes for taxes
payable in the following year. By January 1 of each year, the commissioner shall certify the
final state general levy
to each county auditor that shall be used in spreading taxes.
2.17EFFECTIVE DATE.This section is effective beginning with taxes payable in 2016.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly