MN SF3906

Amends Minnesota Statutes to allow intermediate airports to be reattached to cities and school districts for taxation purposes, reversing the prior detachment of major airport lands.

Defines an intermediate airport as an airport that as of March 14, 1996, is a primary reliever airport, provides general aviation services, has a primary runway between 5,001 and 8,000 feet in length, and has precision instrument capability.

Removes the property tax exemption for intermediate airport property if the total market value of the site has not increased by at least 20 percent between the 1996 assessment and assessment year 2001.

Excludes intermediate airport lands from the "Area" definition in the Metropolitan Airports Commission statute (section 473F.02), preventing taxation by the state aviation fund in the seven-county metropolitan area.

Effective date for all changes is taxes payable in 2019 and thereafter.