summary
Introduced
02/23/2026
02/23/2026
In Committee
02/23/2026
02/23/2026
Crossed Over
Passed
Dead
Introduced Session
94th Legislature 2025-2026
Bill Summary
A bill for an act relating to taxation; providing a property tax exemption for certain property; providing a subtraction for certain income earned by public safety officers; amending Minnesota Statutes 2024, sections 272.02, by adding a subdivision; 290.0132, by adding a subdivision.
AI Summary
This bill provides a property tax exemption for homestead property owned by a public safety officer, meaning someone employed or volunteering in that role within the same city where they own and live in the property, and this exemption will be effective for property assessments starting in 2027. Additionally, the bill allows for a subtraction from income for tax purposes for income earned by a public safety officer who is a resident of the city that employs them, which will be effective for tax years beginning after December 31, 2025. The definition of "public safety officer" used in both provisions is the same as defined in section 299A.41, subdivision 4 of Minnesota Statutes.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Referred to Taxes (on 02/23/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/94/2026/0/SF/3817/ |
| BillText | https://www.revisor.mn.gov/bills/94/2026/0/SF/3817/versions/0/pdf/ |
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