MN HF3830

Amends the definition of "unmet need" for cities to include a local sales tax adjustment in the calculation of city aid under Minnesota Statutes section 477A.011.

Cities that impose a general local sales tax under section 297A.99 receive a local sales tax adjustment equal to their prior year's sales tax revenue multiplied by a specified factor.

Adjustment factors phase in over five years: 20 percent (2019), 40 percent (2020), 60 percent (2021), 80 percent (2022), and 100 percent (2023 and thereafter).

Cities without a general local sales tax receive no local sales tax adjustment.

Effective for aids payable in calendar year 2019 and thereafter.