This bill introduces a new agricultural water quality credit for property owners in designated counties of Minnesota who are part of the Minnesota agricultural water quality certification program. The credit, valued at $5 per certified acre, applies to properties classified as 2a or 2b under section 273.13. The commissioner of agriculture will notify county assessors of the certified acres, and county auditors will determine the corresponding tax reductions, which will be certified to the commissioner of revenue. The bill also outlines a reimbursement process for local taxing jurisdictions and school districts, funded by appropriations from the clean water fund.

In addition to establishing the new credit, the bill amends several sections of the Minnesota Statutes to integrate the agricultural water quality credit into existing property tax credit frameworks, ensuring it is included in tax statements and notices. It also allows taxing districts to include notices in property tax statements to inform taxpayers about budget deliberation schedules and encourages their participation in hearings. The county treasurer or auditor will coordinate these notices if multiple districts wish to participate. The changes are set to take effect for property taxes payable in 2026, and the bill emphasizes the importance of transparency and taxpayer engagement in local budget processes.

Statutes affected:
Introduction: 273.1392, 273.1393, 275.065, 276.04
1st Engrossment: 273.1392, 273.1393, 275.065, 276.04