MN HF3459

County boards of Aitkin, Crow Wing, and Mille Lacs Counties may grant property tax abatements for taxes payable in 2016, 2017, and 2018 on properties classified as 1c, 3a, 4c(1), 4c(10), or 4c(11).

Taxpayers must submit written applications to the county assessor and Mille Lacs County (if required) by July 1 or a date established by Mille Lacs County, and must meet criteria of an economic relief program established in law.

Abatement amount may not exceed the documented reduction in gross receipts, and any taxes already paid shall be refunded by the county treasurer as soon as practical.

State general tax attributable to abated property is also abated, with Mille Lacs County reimbursing affected taxing jurisdictions through existing revenue distribution channels and school districts through separate statutory provisions.

The commissioner of revenue must conduct annual audits for compliance, appeals to Tax Court are prohibited, and the abatement authority expires for taxes payable in 2019 and thereafter, though audit and appeal provisions remain in effect through 2020.