MN HF178

Exempts personal property consisting of energy storage systems from property taxation, with the exemption defined according to Minnesota Statutes section 216B.2422, subdivision 1, paragraph (f).

Requires land on which energy storage systems are located to remain taxable and be classified as class 3a property under Minnesota Statutes section 273.13, subdivision 24.

Allows taxpayers to apply to their county for refunds of taxes paid on energy storage systems for property taxes payable in 2022 and 2023, with the county auditor certifying refund amounts to the commissioner of revenue.

Appropriates funds from the general fund to the commissioner of revenue in fiscal year 2024 to cover refund costs, with the refund provision expiring June 30, 2024.

Requires exemption applications for assessment year 2023 to be filed with the county assessor by August 1, 2023, with the exemption effective beginning with assessment year 2023.