This bill amends various sections of the Minnesota Statutes to enhance data protection requirements in property tax proceedings, specifically concerning income property assessment data. It reclassifies certain data collected by political subdivisions and the state as private or nonpublic, including rates related to income properties. The bill also introduces new provisions that prevent responsible authorities from denying requests for legal discovery of this data in legal proceedings, provided that the data is protected by a court-issued protective order. Additionally, it establishes that parties involved in Tax Court proceedings must not use or disclose this data without appropriate protective measures in place.

Furthermore, the bill mandates that the Tax Court must issue protective orders to safeguard private or nonpublic income property assessment data from public disclosure. It specifies that assessor's records, which include various property-related documents, are subject to these protective orders. The bill also outlines the requirements for petitioners contesting the valuation of income-producing properties, including the timely submission of financial statements and other relevant information to the county assessor. Failure to comply with these requirements may result in the dismissal of the petition. Overall, the bill aims to strengthen the confidentiality of sensitive property assessment data while ensuring that necessary information is available for tax proceedings.

Statutes affected:
Introduction: 13.51, 271.06, 278.05