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State General Levy

Background – During the 2001 legislative session, Minnesota enacted the first state property tax levy
since taxes payable in 1967. The tax is only on certain properties and is part of a property tax reform law.
Revenue from the new tax is deposited in the state general fund.

What property is affected by the state general tax?

In general, there are two types of property that must pay the state general tax:

          Commercial/industrial properties of class 3 and class 5(1)

          Seasonal Residential Recreations properties including class 4c(1) including
          cabins and Tier III of class 1c (“Ma & Pa” resorts valued over $2.2 million)

The above classes are defined in law and can be found in Minnesota Statutes 273.13.

What is the tax for?

The state property tax is included in your property tax statement and will be paid to the county treasurer
along with your local property taxes. Separate payments are not to be made.
The county treasurer forwards the state tax to the Department of Revenue.
Unlike other property taxes, the money raised from the state general tax will not go directly to local government,
even though it will be collected with local property taxes.
Instead, money raised by the tax will be deposited in the state general fund.

For more information on the State General Tax, please see the Minnesota Department of Revenue website.

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