This bill authorizes lessees of certain real properties in specific cities to request property tax statements. It allows lessees in eligible cities—defined as those with a population between 940 and 960, located in counties with populations between 190,000 and 210,000 according to the 2020 federal census—to file their name and mailing address with the county auditor. This filing enables them to receive notices of proposed property tax statements and the actual property tax statements as outlined in Minnesota Statutes.

The bill includes a provision that overrides existing laws, specifically Minnesota Statutes sections 275.065 and 276.04, to facilitate this process for lessees. Additionally, it specifies that the new provisions will take effect for property taxes payable starting in 2026.