| Last Date Received | Mandate Description | Item Title | Agencie(s) | Session Law | Statute | Next Due Date | Subjects
| Committee/Agency Jurisdiction
|
Details
|
07/01/2024
|
Report that identifies the amount and sources of annual revenues attributable to each type of aviation tax
|
Aviation Tax Report
|
Minn. Dept. of Revenue Minn. Dept. of Transportation
|
2013 Minn. Laws Chap. 143 Art. 5 Sec. 24
|
360.675
| 06/30/2028 |
Taxation - State Tax Policy-MN Only Transportation - Aviation
|
|
Details
|
01/30/2025
|
Report with detailed information relating to each program financed with accumulated tax increment transferred from Fridley Tax Increment Financing District No. 20 to the Fridley Housing and Redevelopment Authority, in order to make grants, loans, and loan guarantees for the development, rehabilitation, or financing of housing; or to match other funds from federal, state, or private resources for housing projects.
|
City of Fridley 2025 Report to the Legislature: 2023 Special Legislation to Transfer Accumulated Increment for Housing Programs
|
City of Fridley
|
2023 Minn. Laws Chap. 64 Art. 8 Sec. 11 Subd. 4
|
| 02/01/2027 |
Government Finance - Local Government Finance Housing & Real Estate Taxation - Tax Increment Financing
|
Property Taxation Taxes
|
Details
|
09/27/2024
|
Biennial report on the activities of the State Board of Assessors
|
Biennial Report of the State Board of Assessors
|
Minn. Board of Assessors
|
|
214.07 Subd. 1
| 10/01/2026 |
Taxation - Property Taxes
|
|
Details
|
|
Levy and expenditure report including the amount of the special taxing district's levies for taxes payable for each of the two previous years and its actual expenditures of those revenues, with expenditures reported by general service category, and including a separate category for administrative expenses.
|
|
Minn. Dept. of Revenue
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 1
|
144F.01 Subd. 10(a)
| 03/15/2026 |
Taxation
|
Taxes
|
Details
|
|
Levy and expenditure report including the amount of the levies of a political subdivision that has established or joined a special taxing district authorized under this section after June 30, 2021, for taxes payable for each of the two previous years and its actual expenditures of those revenues, with expenditures reported by general service category, and including a separate category for administrative expenses.
|
|
Minn. Dept. of Revenue
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 1
|
144F.01 Subd. 10(b)
| 03/15/2026 |
Taxation
|
Taxes
|
Details
|
03/04/2024
|
Report on overall incidence of income, sales, excise and property taxes
|
Minnesota Tax Incidence Study: An Analysis of Minnesota's Household and Business Taxes
|
Minn. Dept. of Revenue
|
|
270C.13
| 03/01/2026 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
12/09/2011
|
Report on overall incidence of income, sales, excise and property taxes
|
Supplement 2005 Minnesota Tax Incidence Study Comparative Data by Tax, 2002
|
Minn. Dept. of Revenue
|
|
270C.13
| 03/01/2026 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
01/16/2025
|
Report on tax credits and financing provided from the Minnesota Housing Tax Credit Contribution Account in the previous fiscal year, including a breakdown of the tax credits, grants, and loans by region of the state; and information on planned financing in the current fiscal year.
|
Annual State Housing Tax Credit Program and Contribution Fund Report
|
Minn. Housing Finance Agency
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 1 Sec. 16
|
462A.40 Subd. 5
| 01/15/2026 |
Housing & Real Estate Taxation - State Tax Policy-MN Only
|
Housing Policy and Finance
|
Details
|
07/25/2024
|
A summary showing the total number and aggregate amount of political contribution refunds made on behalf of each candidate and each political party.
|
Yearly Report on Political Contribution Refunds
|
Minn. Dept. of Revenue
|
|
290.06 Subd. 23(f)
| 08/01/2025 |
Elections - Campaign Finance Taxation - State Tax Policy-MN Only
|
|
Details
|
05/01/2024
|
Determination of the fair market value of the operating property of every railroad company doing business in this state as of January 2 of the year in which the valuation is made.
|
Capitalization Rate Study (Final)
|
Minn. Dept. of Revenue
|
1979 Minn. Laws Chap. 303 Art. 7 Sec. 5
|
270.84
| 05/31/2025 |
Public Utilities Taxation - Property Taxes
|
|
Details
|
01/16/2025
|
Quarterly report on the status of the collection agency program
|
Quarterly Report on the Status of the Collection Agency Program
|
Minn. Dept. of Revenue
|
2005 Minn. Laws Chap. 151 Art. 1 Sec. 18
|
270C.16 Subd. 1
| 05/15/2025 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
01/16/2025
|
Report on the status of the program to allow taxpayers to use financial transaction cards to make payments to the Department of Revenue.
|
Quarterly Report on the Status of Financial Transaction Cards
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 151 Art. 1 Sec. 51
|
270C.425(d)
| 04/15/2025 |
Taxation
|
|
Details
|
02/28/2024
|
Report on values and assessment practices
|
Property Values and Assessment Practices Report
|
Minn. Dept. of Revenue
|
2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 3 Sec. 92
|
| 03/01/2025 |
Taxation - Property Taxes
|
|
Details
|
02/28/2024
|
Annual report on agricultural valuation and classification
|
Property Values and Assessment Practices Report
|
Minn. Dept. of Revenue
|
2009 Minn. Laws Chap. 12 Art. 2 Sec. 7
|
273.1108
| 03/01/2025 |
Agriculture - State Policy Taxation - Property Taxes
|
|
Details
|
03/03/2011
|
Annual report on agricultural valuation and classification
|
Assessment and Classification Practices Report: The Agricultural Property Tax Program, Class 2A Agricultural Property, and Class 2B Rural Vacant Land Property [Green Acres]
|
Minn. Dept. of Revenue
|
2009 Minn. Laws Chap. 12 Art. 2 Sec. 7
|
273.1108
| 03/01/2025 |
Agriculture - State Policy Taxation - Property Taxes
|
|
Details
|
01/12/2024
|
Annual report on the status of the acquisition and resale of seized property program
|
Annual Report on the Status of Acquisition and Resale of Seized Property Program
|
Minn. Dept. of Revenue
|
2011 Minn. Laws Chap. 112 Art. 5 Sec. 6
|
270C.711
| 03/01/2025 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
02/14/2024
|
Report regarding the small winery tax credit.
|
Small Winery Tax Credit Report
|
Minn. Dept. of Revenue
|
2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 11 Sec. 13
|
297G.03 Subd. 6(2)(c)
| 02/15/2025 |
Liquor Industry & Laws Taxation - State Tax Policy-MN Only
|
|
Details
|
|
Report that lists information by county pertaining to parcels of land that forfeited between the applicable start date and December 31, 2023, including:
(1) the date on which each parcel forfeited;
(2) a brief description of the good faith efforts made to list and sell properties under this section; and
(3) if a parcel was sold, the purchase price and the amount remitted to the commissioner by each participating county
|
|
Minn. Management & Budget
|
2024 Minn. Laws Chap. 113 Art. Sec. 1 Subd. 6(b)
|
| 02/02/2025 |
Governing/Government-Local Taxation - Property Taxes
|
Environment Finance Committee - Senate Taxes
|
Details
|
02/07/2024
|
Summary report of responses received from municipalities regarding compliance with Minn. Stat. 469.174 to 469.1794 or related provisions of law
|
Tax Increment Financing Legislative Report
|
Office of the State Auditor
|
|
469.1771 Subd. 1(c)
| 01/15/2025 |
Taxation - Tax Increment Financing
|
|
Details
|
01/20/2023
|
Report on uses of money from additional Hennepin County sales tax for youth activities and libraries
|
Hennepin County Report Relating to the Use of Excess Sales Tax Revenues
|
Hennepin County
|
2006 Minn. Laws Chap. 257 Art. Sec. 12
|
473.757 Subd. 2
| 01/15/2025 |
Taxation - Local Taxes
|
|
Details
|
01/22/2025
|
Report detailing the following: (1) the amount of film production credit certifications issued annually; (2) the number of applications submitted, the number of allocation certificates issued, the amount of allocation certificates issued, the number of reports submitted upon completion of a project, and the number of credit certificates issued; (3) the types of projects eligible for the credit; (4) the total economic impact of the credit in Minnesota; (5) the number of taxpayers per tax type who are assignees of credit certificates; (6) annual Minnesota taxes paid by businesses in the motion picture and video production industry; and (7) any other information the Minn. Dept. of Revenue, in consultation with the Minn. Dept. of Employment and Economic Development, deems necessary for purposes of claiming and administering the credit.
|
Film Production Credit Report
|
Minn. Dept. of Revenue
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 1 Sec. 3
|
116U.27 Subd. 5
| 01/15/2025 |
Arts Taxation - State Tax Policy-MN Only
|
Economic Development/Growth Taxes
|
Details
|
10/24/2023
|
By January 15 of each odd-numbered year, the mayor and the city council must report to the Legislature on the use of sales tax revenues during the preceding two-year period.
|
Neighborhood Sales Tax Revitalization (STAR) Program Annual Report
|
City of Saint Paul (City of St. Paul)
|
1993 Minn. Laws Chap. 375 Art. 9 Sec. 46 Subd. 2(b)
|
| 01/15/2025 |
Taxation - Local Taxes Taxation - Sales Taxes
|
|
Details
|
12/27/2023
|
Written report detailing results of the Tax Expenditure Review Commission's review of tax expenditures in the previous calendar year
|
Tax Expenditure Review Commission: Annual Legislative Report
|
Tax Expenditure Review Commission
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 11 Sec. 4
|
3.8855 Subd. 7
| 12/15/2024 |
Taxation - State Tax Policy-MN Only
|
Taxes
|
Details
|
01/10/2025
|
Report on road funding including: (1) analysis of revenue options to address the funding gap over fiscal years 2025 to 2034 between projected revenue to the highway user tax distribution fund, and revenue required to meet performance targets, or a metric for system maintenance, on each of the highway systems for which funding is allocated via the highway user tax distribution fund; and (2) recommendations, including proposed legislative changes, based on that analysis; while taking into consideration a range of options that: (1) analyze impacts across individuals and motor vehicles, accounting for factors that include but are not limited to vehicle class, power train, fuel or power type, vehicle age, vehicle weight, and annual miles traveled; and (2) consider financial stability, social equity, user convenience, administrative efficiency, transparency, and other appropriate policy and finance principles.
|
2023 - 2024 Report on the Revenue Options to Address the Highway User Tax Distribution Funding Gap over Fiscal Years 2025 to 2034
|
Minn. Dept. of Transportation Minn. Management & Budget
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 127
|
| 11/01/2024 |
Taxation - Fuel & Vehicle Taxes
|
Transportation Finance Transportation Policy
|
Details
|
04/16/2019
|
Report of adjusted assessed values for school districts
|
Assessment Sales Ratio Study: Final Sales Analysis for the State Board of Equalization: 12 Month Study: City and Township Ratios by Property Type
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
04/16/2019
|
Report of adjusted assessed values for school districts
|
Assessment Sales Ratio Study: Sales Analysis for the Minnesota Tax Court: 12 Month Study: City and Township Ratios by Property Type
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
04/16/2019
|
Report of adjusted assessed values for school districts
|
Assessment Sales Ratio Study: Sales Analysis for the Minnesota Tax Court: 9 Month Study: City and Township Ratios by Property Type
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
12/05/2023
|
Report of adjusted assessed values for school districts
|
City Township Adjusted Net Tax Capacity
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
12/05/2023
|
Report of adjusted assessed values for school districts
|
County Adjusted Net Tax Capacity
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
12/05/2023
|
Report of adjusted assessed values for school districts
|
School District Adjusted Net Tax Capacity
|
Minn. Dept. of Revenue
|
1987 Minn. Laws Chap. 268 Art. 7 Sec. 3
|
273.1325 subd. 1
| 03/15/2024 |
Education-K-12 - Finance Education-K-12 - School Districts Government Finance - Local Government Finance Taxation - Property Taxes
|
|
Details
|
02/15/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Dakota County Transportation Sales and Use Tax ... Legislative Report
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
03/06/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Washington County Transportation Sales Tax Report
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
03/08/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Scott County Transportation Sales Tax Report
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
03/20/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Hennepin County Transportation Sales Tax: Revenue Forecast and Proposed Uses
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
03/22/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Carver County Transportation Sales Tax: MN Statute 297A.993 Report
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
04/05/2024
|
Report on county transportation sales and use taxes, including: (1) actual transportation sales tax collections over the previous five calendar years; (2) estimate of total sales tax revenue to be collected in the current year and the next ten calendar years; and (3) for each of the previous five calendar years, the current calendar year, and for the next ten calendar years, the amount of sales tax revenue expended or proposed to be expended for: planning, construction, operation, or maintenance of guideways; nonguideway transit and active transportation uses; highway uses; and other uses; and an estimated balance of unspent or undesignated county sales tax revenue.
|
Anoka County Transportation Sales Tax Report
|
Anoka County Carver County Dakota County Hennepin County Ramsey County Scott County Washington County
|
2023 Minn. Laws Chap. 68 Art. 4 Sec. 79
|
297A.993 Subd. 2a
| 02/15/2024 |
Taxation - Sales Taxes Transportation - Finance
|
Transportation Finance Transportation Policy
|
Details
|
02/02/2024
|
Report with recommendations of the Local Taxes Advisory Task Force
|
Local Taxes Advisory Task Force Report to the Legislature
|
Minn. Dept. of Revenue - Local Taxes Advisory Task Force
|
2023 Minn. Laws Chap. 64 Art. 10 Sec. 51 Subd. 5
|
| 01/15/2024 |
Taxation - Local Taxes
|
|
Details
|
01/16/2024
|
Report on free electronic filing options for preparing and filing Minnesota individual income tax returns, including: (1) a review of options that other states use for state electronic filing; (2) an assessment of taxpayer needs for electronic filing, including current filing practices; (3) an analysis of alternative options to provide free filing, such as tax credits, vendor incentives, or other benefits; and (4) an analysis of the Internal Revenue Service Free File Program usage.
|
Free File Options for Minnesota: A Summary of Research and Recommendations
|
Minn. Dept. of Revenue
|
2023 Minn. Laws Chap. 64 Art. 15 Sec. 23 Subd. 1
|
| 01/15/2024 |
Taxation - Individual Income Taxes
|
Taxes
|
Details
|
03/14/2024
|
Review of the framework for valuations of property described in Minn. Stat. 273.33, Minn. Stat. 273.35, Minn. Stat. 273.36, and Minn. Stat. 273.37, including the methodology for valuations prescribed in Minnesota Rules, chapter 8100.
|
Review of Utility and Pipeline Valuation: Project Stakeholder Engagement Update
|
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 20
|
| 04/24/2023 |
Governing/Government-State - Agencies Taxation
|
|
Details
|
03/14/2024
|
Review of the framework for valuations of property described in Minn. Stat. 273.33, Minn. Stat. 273.35, Minn. Stat. 273.36, and Minn. Stat. 273.37, including the methodology for valuations prescribed in Minnesota Rules, chapter 8100.
|
State Assessed Property Section Review of Minnesota Rules, Chapter 8100
|
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 20
|
| 04/24/2023 |
Governing/Government-State - Agencies Taxation
|
|
Details
|
01/29/2021
|
Report on disciplinary actions against assessors
|
Report on Disciplinary Actions
|
Minn. Board of Assessors
|
2013 Minn. Laws Chap. 143 Art. 4 Sec. 9
|
270.41 Subd. 3a
| 02/01/2023 |
Taxation - Property Taxes
|
|
Details
|
01/14/2022
|
Report on class 4d property and on local 4d affordable housing programs. The commissioner must provide a copy of the report to the chairs and ranking minority members of the legislative committees with jurisdiction over property taxation
|
4-d Affordable Housing Report
|
Minn. Dept. of Revenue
|
2021 Minn. Laws 1st Sp. Sess. Chap. 14 Art. 6 Sec. 19
|
| 01/15/2022 |
Taxation - Property Taxes
|
Taxes
|
Details
|
|
Resolution adopted by a jurisdiction indicating its approval of a local sales tax by special law, along with underlying documentation indicating how the benefits to persons residing or businesses located outside the jurisdiction were determined.
|
|
Minn. Dept. of Revenue
|
2019 Minn. Laws 1st Sp. Sess. Chap. 6 Art. 6 Sec. 3
|
297A.99 Subd. 2(b)
| 01/31/2020 |
Taxation - Local Taxes Taxation - Sales Taxes
|
Taxes
|
Details
|
|
Report containing the results of the income tax reciprocity benchmark study.
|
|
Minn. Dept. of Revenue
|
2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 1 Sec. 43 Subd. 1(c)
|
| 03/01/2019 |
Taxation - Individual Income Taxes
|
|
Details
|
01/15/2019
|
Report on state general sales taxes attributable to motor vehicle repair and replacement parts.
|
Estimated Sales Tax Collected from Motor Vehicle Parts
|
Minn. Dept. of Revenue
|
2017 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 3 Sec. 123
|
| 01/15/2019 |
Taxation - Sales Taxes
|
|
Details
|
02/27/2018
|
Report on the percentage of rent constituting property taxes used in determining the renter property tax refund.
|
Estimate of the Percentage of Rent that Constitutes Property Taxes in Minnesota
|
Minn. Dept. of Revenue
|
2017 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 4 Sec. 30 Subd. 2
|
| 03/01/2018 |
Housing & Real Estate Taxation - Property Taxes
|
|
Details
|
02/21/2017
|
Analysis of the effectiveness of the Greater Minnesota Internship Program in stimulating businesses to hire interns and in assisting participating interns in finding permanent career positions
|
Greater Minnesota Internship Tax Credit Program Report
|
Minn. Dept. of Revenue Office of Higher Education (Minn. Office of Higher Education)
|
2013 Minn. Laws Chap. 143 Art. 6 Sec. 4 Subd. 5
|
136A.129 Subd. 5
| 02/01/2017 |
Education-Higher Labor & Employment Issues - Job Training/Apprenticeship Taxation - Corporation Taxes
|
|
Details
|
03/03/2016
|
Topics relating to temporary reading tax credit
|
Temporary Reading Credit
|
Minn. Dept. of Revenue
|
2014 Minn. Laws Chap. 308 Art. 4 Sec. 22 Subd. 5
|
| 03/01/2016 |
Education-K-12 Taxation
|
|
Details
|
02/02/2016
|
Written report with information on the number and dollar amount of homestead credit refunds based on taxes payable in 2014
|
Property Tax Refund Notification Study
|
Minn. Dept. of Revenue
|
2013 Minn. Laws Chap. 143 Art. 1 Sec. 5 Subd. 2(a)
|
290A.28 Subd. 2
| 02/01/2016 |
Taxation - Property Taxes Taxation - State Tax Policy-MN Only
|
|
Details
|
02/02/2016
|
Specified information on number and dollar amount of homestead credit refunds based on taxes payable in 2014
|
Property Tax Refund Notification Study
|
Minn. Dept. of Revenue
|
2013 Minn. Laws Chap. 143 Art. 1 Sec. 5 Subd. 2(b)
|
290A.28
| 02/01/2016 |
Taxation - Property Taxes Taxation - State Tax Policy-MN Only
|
|
Details
|
02/02/2016
|
Report on the Greater Minnesota Internship Program
|
Greater Minnesota Internship Program: Report to the Legislature
|
Minn. Dept. of Revenue Office of Higher Education (Minn. Office of Higher Education)
|
2013 Minn. Laws Chap. 143 Art. 6 Sec. 4 Subd. 5
|
136A.129 Subd. 5
| 02/01/2016 |
Education-Higher Labor & Employment Issues - Job Training/Apprenticeship Taxation
|
|
Details
|
02/09/2015
|
Taxation of electric energy producing systems, including both traditional and renewable energy sources
|
Study of Energy Producing Systems
|
Minn. Dept. of Revenue
|
2014 Minn. Laws Chap. 308 Art. 2 Sec. 19
|
| 02/15/2015 |
Energy Issues Taxation
|
|
Details
|
01/30/2015
|
Report on the implementation of a second tier of market value for class 4d property
|
Report on Class 4d Tier Structure
|
Minn. Dept. of Revenue Minn. Housing Finance Agency
|
2013 Minn. Laws Chap. 143 Art. 4 Sec. 45
|
| 01/31/2015 |
Taxation - Property Taxes
|
|
Details
|
02/19/2014
|
Report on the tobacco tax collection system, including recommendations to improve compliance under the excise tax for both cigarette and other tobacco products
|
A Study of Minnesota's Tobacco Tax Collection System
|
Minn. Dept. of Revenue
|
2013 Minn. Laws Chap. 143 Art. 5 Sec. 27 Subd. 1
|
| 02/15/2014 |
Substance Use/Misuse - Tobacco/Smoking Taxation - State Tax Policy-MN Only
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Details
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02/06/2014
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Legislative review of property tax assessment procedures for facilities used in the production of biofuels, wine, beer, distilled beverages, and dairy products
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Report and Study on Business Production Property
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Minn. Dept. of Revenue
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2013 Minn. Laws Chap. 143 Art. 4 Sec. 46
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| 02/01/2014 |
Agriculture - Biofuels/Ethanol Agriculture - Dairy Liquor Industry & Laws Taxation - Property Taxes
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Details
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01/15/2013
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Report on the collection of new general fund revenues using advanced tax analytics and business intelligence tools to enhance tax assessment and collection
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Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature
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Minn. Dept. of Revenue
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2011 Minn. Laws 1st Sp. Sess. Chap. 10 Art. 1 Sec. 39 Subd. 4
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| 07/01/2013 |
Taxation - State Tax Policy-MN Only
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Details
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03/07/2013
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New reciprocity agreement with Wisconsin
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Income Tax Reciprocity Benchmark Study
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Minn. Dept. of Revenue
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2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 11
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| 03/15/2013 |
Taxation
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Details
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03/07/2013
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Income tax reciprocity benchmark study
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Income Tax Reciprocity Benchmark Study
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Minn. Dept. of Revenue
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2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 9
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| 03/01/2013 |
Taxation - Individual Income Taxes
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Details
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12/10/2012
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Advisory recommendations of the Property Tax Working Group
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Final Report: Property Tax Working Group
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Property Tax Working Group
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2010 Minn. Laws Chap. 389 Art. 2 Sec. 3 Subd. 4(c)
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270C.991
| 02/01/2013 |
Taxation - Property Taxes
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Details
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03/06/2014
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Estate tax study
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Minnesota Estate Tax Study
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Minn. Dept. of Revenue
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2011 Minn. Laws 1st Sp. Sess. Chap. 7 Art. 1 Sec. 10
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| 02/01/2013 |
Taxation
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Details
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01/19/2012
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Report on performance indicators related to tax compliance initiatives
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Expanded Tax Compliance Initiatives Report to the Legislature
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Minn. Dept. of Revenue
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2010 Minn. Laws Chap. 215 Art. 12 Sec. 15
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| 03/15/2012 |
Taxation
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Details
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02/15/2012
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Report describing the methodologies intended to be used for determining the taxable value of tillable and nontillable land enrolled in the green acres program
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Alternative Methods of Valuing Agricultural and Rural Vacant Land
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Minn. Dept. of Revenue
|
2011 Minn. Laws Chap. 13 Sec. 7
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| 02/15/2012 |
Taxation - Property Taxes
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Details
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02/17/2011
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Report suggesting a process for the periodic review and sunset or extension of tax expenditures on an ongoing basis
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Tax Expenditure Review Report: Bringing Tax Expenditures into the Budget Process
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Minn. Dept. of Revenue
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2010 Minn. Laws Chap. 389 Art. 10 Sec. 5
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| 02/15/2011 |
Taxation
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Details
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03/07/2012
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Report on findings of the random sample audit of withholdings and associated returns
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Report of Income Tax Withholding from Payments to Individual Construction Contractors - Part II
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Minn. Dept. of Revenue
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2008 Minn. Laws Chap. 154 Art. 3 Sec. 9
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| 02/01/2011 |
Taxation
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Details
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01/21/2011
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Report on performance indicators
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Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature
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Minn. Dept. of Revenue
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2009 Minn. Laws Chap. 101 Art. 1 Sec. 15 Subd. 2
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| 01/15/2011 |
Taxation
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Details
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02/02/2010
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Study of the treatment of horse breeding and horse boarding properties under current law
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Assessment and Classification Practices Report: Property Used for Horse Breeding and Horse Boarding Activities
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Minn. Dept. of Revenue
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2009 Minn. Laws Chap. 88 Art. 2 Sec. 47
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| 02/01/2010 |
Taxation
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Details
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01/22/2010
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Report on performance indicators: the number of corporations noncompliant with the corporate tax system, number of businesses noncompliant with the sales and use tax system, and number of individual noncompliant cases resolved
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Expanded Tax Compliance Initiatives Report to the Minnesota Legislature
|
Minn. Dept. of Revenue
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2008 Minn. Laws Chap. 363 Art. 13 Sec. 12
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| 01/15/2010 |
Taxation
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Details
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03/17/2010
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Study of the process used to determine the eligibility of personal property located at an electric generating facility for the property tax exemption provided under M.S. 272.02 Subd. 10
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Study of Pollution Control Exemption
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Minn. Dept. of Revenue
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2009 Minn. Laws Chap. 88 Art. 2 Sec. 52
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| 01/15/2010 |
Energy Issues Taxation - State Tax Policy-MN Only
|
|
Details
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02/06/2009
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Report on the tax status of property of institutions of purely public charity located in the state, and their practices and policies in determining the tax status of property of institutions of purely public charity
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Assessment and Classification Practices Report: Institutions of Purely Public Charity
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Minn. Dept. of Revenue
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2008 Minn. Laws Chap. 366 Art. 6 Sec. 49
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| 02/01/2009 |
Taxation - State Tax Policy-MN Only
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Details
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02/02/2009
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Report of advisory group to evaluate whether the fees paid to financial institutions compensate them for their actual costs
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Financial Institution Tax Debtor Data Match: Reimbursing Financial Institutions for their Expenses: Study and Recommendations
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Minn. Dept. of Revenue
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2008 Minn. Laws Chap. 363 Art. 13 Sec. 14 Subd. 7
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13B.07 Subd. 7
| 02/01/2009 |
Taxation - State Tax Policy-MN Only
|
|
Details
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01/26/2009
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Report on performance indicators including: number of corporations noncompliant with the corporate tax system each year; number of businesses noncompliant each year, number of individual noncompliant cases...
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Expanded Tax Compliance Initiatives
|
Minn. Dept. of Revenue
|
2007 Minn. Laws Chap. 148 Art. 1 Sec. 16 Subd. 2
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| 01/15/2009 |
Taxation - State Tax Policy-MN Only
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Details
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Pilot project to demonstrate technologies for the future replacement of the gas tax with a fuel-neutral mileage charge
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Minn. Dept. of Transportation
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2007 Minn. Laws Chap. 143 Art. 1 Sec. 3 Subd. 3
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| 01/15/2008 |
Taxation - Fuel & Vehicle Taxes
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Details
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Levy and expenditure report to the commissioner of revenue
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Emergency Medical Services Special Taxing Districts
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2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 3 Sec. 8 Subd. 10
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| 03/15/2007 |
Health Care Taxation
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|
Details
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02/14/2007
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Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial
|
Assessment and Classification Practices Report: Residential Use Properties Including Seasonal Residential Recreational and Residential Homestead and Nonhomestead Property
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37
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| 02/01/2007 |
Taxation - Property Taxes
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Details
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02/28/2007
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Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial
|
Assessment and Classification Practices Report: Class 4d Low-Income Rental Housing
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37
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| 02/01/2007 |
Taxation - Property Taxes
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|
Details
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03/01/2007
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Report on achieving higher quality and uniform assessments and consistency of property classifications for class 4d low-income rental housing, lands enrolled in state or federal conservation programs, residential use properties and commerical/industrial
|
Assessment and Classification Practices Report: Commercial and Industrial Property
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37
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| 02/01/2007 |
Taxation - Property Taxes
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Details
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02/23/2007
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Report on tax system noncompliance
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Expanded Tax Compliance Initiatives: Report to the Minnesota Legislature
|
Minn. Dept. of Revenue
|
2005 Minn. Laws Chap. 156 Art. 1 Sec. 15 Subd. 2
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| 01/15/2007 |
Taxation
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|
Details
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02/27/2006
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Report on tax system noncompliance
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Expanded Tax Compliance Initiatives Fiscal Years 2006 - 2007 Report to the Minnesota Legislature
|
Minn. Dept. of Revenue
|
2005 Minn. Laws Chap. 156 Art. 1 Sec. 15 Subd. 2
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| 03/01/2006 |
Taxation
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Details
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02/22/2006
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Recommendations for consolidating and coordinating the collection of debt owed to governmental units; eliminating fragmentation of contacts from government agencies with debtors; reducing the cost of debt collection
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Improving Minnesota State Debt Collection: Study and Recommendations
|
Minn. Dept. of Revenue
|
2005 Minn. Laws Chap. 156 Art. 1 Sec. 15 Subd. 3
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| 02/15/2006 |
Taxation
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|
Details
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02/28/2007
|
Report on achieving higher quality and uniform assessments and consistency of property classifications for agricultural land , rural woodlands and resort property
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Assessment and Classification Practices Report: Lands Enrolled in State or Federal Conservation Programs
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37(b)
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| 02/01/2006 |
Taxation - Property Taxes
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|
Details
|
03/03/2006
|
Report on achieving higher quality and uniform assessments and consistency of property classifications for agricultural land , rural woodlands and resort property
|
Assessment and Classification Practices Report: Resort Property Including Class 1c and Class 4c Seasonal Recreational Resorts
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37(b)
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| 02/01/2006 |
Taxation - Property Taxes
|
|
Details
|
03/03/2006
|
Report on achieving higher quality and uniform assessments and consistency of property classifications for agricultural land , rural woodlands and resort property
|
Assessment and Classification Practices Report: Rural Woodlands
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37(b)
|
| 02/01/2006 |
Taxation - Property Taxes
|
|
Details
|
04/17/2006
|
Report on achieving higher quality and uniform assessments and consistency of property classifications for agricultural land , rural woodlands and resort property
|
Assessment and Classification Practices Report: Agricultural Land Including Land Enrolled in the Green Acres Program
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 37(b)
|
| 02/01/2006 |
Taxation - Property Taxes
|
|
Details
|
02/21/2006
|
Code of conduct and ethics for Minnesota assessors
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Code of Conduct and Ethics for Licensed Minnesota Assessors
|
Minn. Dept. of Revenue
|
2005 Minn. Laws 1st Sp. Sess. Chap. 3 Art. 1 Sec. 38
|
| 01/01/2006 |
Taxation - Property Taxes
|
|
Details
|
|
Levy and expenditure report to the commissioner of revenue,
|
|
Emergency Medical Services Special Taxing Districts
|
2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 3 Sec. 8 Subd. 10
|
| 03/15/2005 |
Health Care Taxation
|
|
Details
|
01/18/2005
|
Study to determine the amount of annual increase in state tax revenue that is attributable to changes in the hours of permissible sale of alcoholic beverages
|
State Tax Impacts of Allowing the Sale of Alcoholic Beverages Until 2 a.m.
|
Minn. Dept. of Revenue
|
2003 Minn. Laws 1st Sp. Sess. Chap. 19 Art. 2 Sec. 76
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| 01/15/2005 |
Liquor Industry & Laws Taxation - Liquor Taxes
|
|
Details
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01/18/2005
|
Report on the identification and collection of tax liabilities from individuals and businesses that currently do not pay all taxes owed
|
Expanded Tax Compliance Initiatives
|
Minn. Dept. of Revenue
|
2003 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 1 Sec. 15 Subd. 2
|
| 01/15/2005 |
Taxation
|
|
Details
|
02/06/2006
|
Report on the different procedures for accounting for and appropriating licensing fee revenue
|
License Fee Report
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Minn. Management & Budget
|
2004 Minn. Laws Chap. 284 Art. 1 Sec. 5
|
| 01/02/2005 |
Liquor Industry & Laws Taxation - Liquor Taxes
|
|
Details
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11/29/2005
|
Study of alternative methods of taxing business
|
A Business Activities Tax for Minnesota: A Report Prepared for the Legislative Coordinating Commission
|
Minn. Legislature - Legislative Coordinating Commission
|
1998 Minn. Laws Chap. 389 Art. 16 Sec. 35 Subd. 1
|
| 12/31/2004 |
Taxation - Corporation Taxes
|
|
Details
|
03/03/2004
|
Report on the identification and collection of tax liabilities from individuals and businesses that currently do not pay all taxes owed
|
Expanded Tax Compliance Initiatives
|
Minn. Dept. of Revenue
|
2003 Minn. Laws 1st Sp. Sess. Chap. 1 Art. 1 Sec. 15 Subd. 2
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| 03/01/2004 |
Taxation - State Tax Policy-MN Only
|
|
Details
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02/03/2004
|
Study of local sales taxes in Minnesota
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Minnesota's Local Sales and Use Taxes
|
Minn. Dept. of Revenue
|
2003 Minn. Laws 1st Sp. Sess. Chap. 21 Art. 8 Sec. 19
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| 02/01/2004 |
Taxation - Local Taxes Taxation - Sales Taxes
|
|
Details
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02/07/2003
|
Audit of tax collection activities with the purpose of comparing actual revenue collections with estimates of new revenue collections submitted by the Dept. of Revenue to the legislature
|
Special Review: Department of Revenue Non-filer and Tax Compliance Initiatives
|
Minn. Legislature - Office of the Legislative Auditor
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2001 Minn. Laws 1st Sp. Sess. Chap. 10 Art. 1 Sec. 16 Subd. 2(d)
|
| 02/01/2003 |
Taxation - State Tax Policy-MN Only
|
|
Details
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03/05/2003
|
Report on performance indicators: number of debt cases referred each yesr to the IRS for recapture of MN state taxes, nonfiling corporations and percentage and dollar amounts collected, nonfiling businesses, and individual nonfiler cases
|
Non-Filer and Tax Compliance Initiatives for FY 2002-2003
|
Minn. Dept. of Revenue
|
2001 Minn. Laws 1st Sp. Sess. Chap. 10 Art. 1 Sec. 16 Subd. 2(c)
|
| 01/15/2003 |
Taxation
|
|
Details
|
01/09/2003
|
Plan to replace the current higher sales tax and liquor and beer with a single tax on liquor
|
Taxation of Beverage Alcohol in Minnesota: Replacing Current Alcohol Excise Taxes and the Additional 2.5 Percent Sales Tax on Alcoholic Beverages
|
Minn. Dept. of Revenue
|
2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 12 Sec. 90
|
| 01/01/2003 |
Taxation - Liquor Taxes
|
|
Details
|
04/16/2004
|
Plan to replace the current sales tax on short-term motor vehicle rentals with a single tax or fee on motor vehicle rentals
|
Report on a New Tax to Replace the Revenue Currently Raised by the Existing Higher Motor Vehicle Rental Tax
|
Minn. Dept. of Revenue
|
2001 Minn. Laws 1st Sp. Sess. Chap. 5 Art. 12 Sec. 91
|
| 01/01/2003 |
Taxation - Fuel & Vehicle Taxes
|
|
Details
|
07/07/2004
|
Study of percentage of revenue received from the unrefunded gasoline and special fuel tax that is derived from gasoline and special fuel for the operation of motor vehicles on state forest roads and county forest access roads
|
Letter Regarding Unrefunded Gasoline and Special Fuel Tax Study
|
Minn. Dept. of Administration Minn. Dept. of Natural Resources Minn. Dept. of Transportation
|
2001 Minn. Laws 1st Sp. Sess. Chap. 2 Art. Sec. 157
|
| 12/01/2002 |
Taxation - Fuel & Vehicle Taxes
|
|
Details
|
|
Presentation of pilot studies proposed under authority of temporary powers issued to the Commissioner of Revenue in MN Laws 2000 Chap. 490 Art. 4 Sec. 35
|
|
Minn. Dept. of Revenue
|
2000 Minn. Laws Chap. 490 Art. 4 Sec. 35 Subd. 5
|
| 06/30/2002 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
04/23/2003
|
Report on sales tax pilot project with other states and selected businesses to test a means for simplifying sales and use tax administration
|
Streamlined Sales Tax Project
|
Minn. Dept. of Revenue
|
2000 Minn. Laws Chap. 490 Art. 8 Sec. 22 Subd. 4
|
| 03/01/2002 |
Taxation - Sales Taxes
|
|
Details
|
|
Business taxation study
|
|
Minn. Legislature - Legislative Coordinating Commission
|
1997 Minn. Laws Chap. 231 Art. 5 Sec. 18
|
| 09/01/2000 |
Taxation - Corporation Taxes
|
|
Details
|
|
Progress report of working group on utility tax policy
|
|
Minn. Dept. of Revenue
|
1999 Minn. Laws Chap. 243 Art. 5 Sec. 49
|
| 01/15/2000 |
Public Utilities Taxation - State Tax Policy-MN Only
|
|
Details
|
|
Study of compliance with revenue recapture act
|
|
Minn. Dept. of Revenue
|
1995 Minn. Laws Chap. 264 Art. 8 Sec. 13
|
| 01/15/1996 |
Taxation - State Tax Policy-MN Only
|
|
Details
|
03/02/2005
|
Study of methods of delivering property tax relief to homeowners
|
Study of Homestead Property Tax Relief: A Report to the Minnesota State Legislature
|
Minn. Dept. of Revenue
|
1994 Minn. Laws Chap. 587 Art. 5 Sec. 29
|
| 01/20/1995 |
Taxation - Property Taxes
|
|
Details
|
10/13/2023
|
Report of the Tax Commission
|
Report of the Tax Commission Created by Chapter 13, General Laws, 1901, For the Purpose of Framing a Tax Code
|
|
1901 Minn. Laws Chap. 13 Art. Sec. 3
|
| 02/01/1902 |
Taxation
|
|
Details
|
02/27/2009
|
Limited market value report
|
Limited Market Value Report 2008 Assessment Year Taxes Payable 2009
|
Minn. Dept. of Revenue
|
1993 Minn. Laws Chap. 375 Art. 5 Sec. 42
|
273.1106
| |
Housing & Real Estate Taxation - Property Taxes
|
|
Details
|
03/03/2009
|
Limited market value report
|
This Old House: Assessment Year 2008
|
Minn. Dept. of Revenue
|
1993 Minn. Laws Chap. 375 Art. 5 Sec. 42
|
273.1106
| |
Housing & Real Estate Taxation - Property Taxes
|
|
Details
|
12/12/2003
|
Performance report that includes agency's mission, goals and objectives, measures for goals and objectives
|
Minn. Dept. of Revenue Annual Performance Report
|
Minn. Dept. of Revenue
|
|
15.91 Subd. 2
| |
Governing/Government-State - Agencies Taxation - State Tax Policy-MN Only
|
|