Minnesota § 273.1245 CLASSIFICATION OF DATA

Minnesota Statutes

§ 273.1245 — CLASSIFICATION OF DATA

Minnesota § 273.1245

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

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Bluebook

Minn. Stat. § 273.1245 (2026).

Text

Subdivision 1.Private or nonpublic data. The following data are private or nonpublic data as defined in section13.02, subdivisions 9and 12, when they are submitted to a county or local assessor under section273.124,273.13, or another section, to support a claim for the property tax homestead classification under section273.13, or other property tax classification or benefit:

(1)Social Security numbers;

(2)individual taxpayer identification numbers;

(3)copies of state or federal income tax returns; and

(4)state or federal income tax return information, including the federal income tax schedule F. Subd. 2.Disclosure. The assessor shall disclose the data described in subdivision 1 to the commissioner of revenue as provided by law. The assessor shall also disclose all or portions of the

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Subdivision 1.Private or nonpublic data.
The following data are private or nonpublic data as defined in section13.02, subdivisions 9and 12, when they are submitted to a county or local assessor under section273.124,273.13, or another section, to support a claim for the property tax homestead classification under section273.13, or other property tax classification or benefit:
(1) Social Security numbers;
(2) individual taxpayer identification numbers;
(3) copies of state or federal income tax returns; and
(4) state or federal income tax return information, including the federal income tax schedule F.

Subd. 2.Disclosure.
The assessor shall disclose the data described in subdivision 1 to the commissioner of revenue as provided by law. The assessor shall also disclose all or portions of the data described in subdivision 1 to:
(1) the county treasurer solely for the purpose of proceeding under the Revenue Recapture Act to recover personal property taxes owing; and
(2) the county veterans service officer for the purpose of determining a person's eligibility for the veteran with a disability homestead market value exclusion under section273.13, subdivision 34.