MN SF3562

Modifies election timing requirements for local sales and use tax ballot measures, allowing elections at either general or special elections held on the first Tuesday after the first Monday in November within two years of legislative authorization.

Requires separate ballot questions for each project when authorizing legislation includes multiple projects, and reduces the tax termination date proportionately if voters reject any approved project.

Clarifies that tax proceeds must be dedicated exclusively to construction, rehabilitation, and bonding costs for voter-approved capital improvement projects.

Prohibits political subdivisions from imposing a new local sales tax for one year after a previous tax expires or terminates.

Applies retroactively to all local sales and use tax authorizations enacted after May 1, 2023.