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MN SF369
Bill
Status
1/17/2023
Primary Sponsor
John Hoffman
Click for details
AI Summary
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Exempts personal property consisting of energy storage systems from property taxation, beginning with assessment year 2023.
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Defines "energy storage system" by reference to Minnesota Statutes section 216B.2422, subdivision 1, paragraph (f).
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Requires land on which energy storage systems are located to remain taxable and be classified as class 3a property.
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Allows taxpayers to apply to their county for refunds of taxes paid on exempt energy storage systems for property taxes payable in 2022 and 2023, with refunds expiring June 30, 2024.
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Requires exemption applications for assessment year 2023 to be filed with the county assessor by August 1, 2023.
Legislative Description
Energy storage systems property tax exemption establishment
Last Action
Referred to Taxes
1/17/2023