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 requesting party adheres to specific conditions regarding the use and dissemination of the data. Additionally, it mandates that the Tax Court issue protective orders to safeguard this data from public disclosure during hearings.

Furthermore, the bill outlines the responsibilities of petitioners contesting the valuation of income-producing properties, requiring them to submit specific financial information to the county assessor by a set deadline. It clarifies that failure to correct deficiencies in the provided information within a specified timeframe may lead to the dismissal of the petition. The bill also stipulates that if the county assessor requires actual leases for proper evaluation after the deadline, the petitioner must comply within 60 days. Overall, these amendments aim to balance the need for transparency in property tax proceedings with the protection of sensitive financial data.

Statutes affected:
Introduction: 13.51, 271.06, 278.05