Minnesota § 273.1393 COMPUTATION OF NET PROPERTY TAXES

Minnesota Statutes

§ 273.1393 — COMPUTATION OF NET PROPERTY TAXES

Minnesota § 273.1393

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.1393 (COMPUTATION OF NET PROPERTY TAXES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 273.1393 (2026).

Text

Notwithstanding any other provisions to the contrary, "net" property taxes are determined by subtracting the credits in the order listed from the gross tax:

(1)disaster credit as provided in sections273.1231to273.1235;

(2)powerline credit as provided in section273.42;

(3)agricultural preserves credit as provided in section473H.10;

(4)enterprise zone credit as provided in section469.171;

(5)disparity reduction credit;

(6)conservation tax credit as provided in section273.119;

(7)the school bond credit as provided in section273.1387;

(8)agricultural credit as provided in section273.1384;

(9)taconite homestead credit as provided in section273.135;

(10)supplemental homestead credit as provided in section273.1391; and

(11)the bovine tuberculosis zone credit, as provided in section273.

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Notwithstanding any other provisions to the contrary, "net" property taxes are determined by subtracting the credits in the order listed from the gross tax:
(1) disaster credit as provided in sections273.1231to273.1235;
(2) powerline credit as provided in section273.42;
(3) agricultural preserves credit as provided in section473H.10;
(4) enterprise zone credit as provided in section469.171;
(5) disparity reduction credit;
(6) conservation tax credit as provided in section273.119;
(7) the school bond credit as provided in section273.1387;
(8) agricultural credit as provided in section273.1384;
(9) taconite homestead credit as provided in section273.135;
(10) supplemental homestead credit as provided in section273.1391; and
(11) the bovine tuberculosis zone credit, as provided in section273.113.
The combination of all property tax credits must not exceed the gross tax amount.

Legislative History

1985 c 300 s 8;1Sp1985 c 14 art 4 s 67;1987 c 268 art 5 s 7; art 6 s 28;1987 c 291 s 210;1988 c 719 art 5 s 25;1989 c 277 art 2 s 32;1997 c 231 art 1 s 13;1Sp2001 c 5 art 3 s 39;1Sp2007 c 2 art 3 s 11;2008 c 366 art 6 s 30;1Sp2011 c 7 art 6 s 6;1Sp2017 c 1 art 4 s 4