MN SF2962

Modifies the "truth in taxation" notice requirements for property taxes by changing language from "separate statement" to "supplemental information" and clarifying that all home rule charter or statutory cities and school districts within a county must be listed separately with their certified and proposed levies

Requires supplemental information to fit on one sheet of paper and include budget data such as governmental revenues (property taxes, special assessments, state general purpose aid, state categorical aid) and current expenditures categories for counties, cities with population over 500, and school districts

Allows county auditors to list cities as "budget information not reported" if cities with population over 500 fail to provide required summary budget data at the same time as other notice information

Changes subdivision 4 to specify that counties "may require" taxing authorities to reimburse excess costs (rather than "must") for preparing and mailing notices, with costs apportioned one-third each to counties, cities/towns, and school districts based on number of parcels

All amendments are effective beginning with property taxes payable in 2024