This bill amends various sections of the Minnesota Statutes to enhance data protection requirements related to income property assessment data in property tax proceedings. Key changes include the classification of certain data as private or nonpublic, specifically regarding income property assessment data collected by political subdivisions and the state. The bill removes the requirement for detailed and average factors, replacing them with rates, and introduces new provisions that prevent responsible authorities from denying requests for legal discovery of this data in legal proceedings. Additionally, it mandates that parties receiving access to such data must not use it for unrelated purposes or disseminate it to unauthorized individuals.

Furthermore, the bill establishes that the Tax Court must issue protective orders to safeguard private or nonpublic income property assessment data from public disclosure during hearings. It also specifies that assessor's records, including various property appraisal documents, are subject to protective orders and outlines the necessary information that must be provided by petitioners contesting property valuations. The bill emphasizes the importance of timely submission of required information to the county assessor and sets forth consequences for non-compliance, including potential dismissal of petitions. Overall, these amendments aim to strengthen the confidentiality and integrity of sensitive property tax data in Minnesota.

Statutes affected:
Introduction: 13.51, 271.06, 278.05