SF 4528 Summary

• Extends the first half property tax payment due date to July 15, 2020, for commercial and resort properties classified as 3a and 4c(1) under Minnesota Statutes, section 273.13.

• Extension applies only to taxes payable in 2020 and includes the state general tax imposed under Minnesota Statutes, section 275.025.

• Does not apply to property tax payments made through escrow accounts.

• Penalties on unpaid taxes do not begin to accrue until July 16, 2020.

• Effective the day following final enactment.