Sen. Ann Rest

Maddy summarySF 2738 prohibits Minnesota local governments (cities, counties) from requiring minimum parking spaces for new residential, commercial, or industrial developments. The bill removes current rules that force developers to provide a specific number of off-street parking spots, except for required ADA disability parking spaces. Local governments can still recommend parking numbers or follow ADA requirements but cannot mandate minimums. This directly affects developers building new properties and local zoning officials who currently enforce parking rules. The bill aims to give developers more flexibility in property design without changing existing accessibility standards.

Maddy summaryThis bill modifies Minnesota's tax code to introduce a pass-through entity tax option for certain businesses. Specifically, it allows qualifying partnerships, S corporations, and limited liability companies to elect to pay tax at the entity level instead of having owners report income individually. Businesses making this election must meet ownership requirements (over 50% of qualifying owners must consent), and the tax rate is based on the highest individual income tax rate. The provision applies to taxable years beginning after December 31, 2020, and affects how business income is taxed for eligible entities.

Maddy summarySF 3025 modifies Minnesota's property tax deferment program for agricultural land (known as "Green Acres") by adding a new requirement for landowners in the southeast karst region (Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona Counties). Starting in 2026, land in this region must have a certified nutrient management plan to qualify for tax deferment. Soil and water conservation districts must annually certify these plans to county assessors by May 1. This change directly affects farmers in those specific counties who seek to maintain reduced property tax rates on qualifying agricultural land. The bill does not alter existing deferment rules outside the southeast karst region.

Maddy summarySF 3064 repeals Minnesota Statutes section 16B.98, subdivision 14, which allowed state agencies to retain up to 5% of formula grant funds or up to 10% of competitively awarded grant funds for administrative costs. This bill directly affects state agencies that manage federal or state grant programs, requiring them to spend all grant funds on program activities rather than administrative expenses. The repeal eliminates this specific authority for new grant programs enacted on or after July 1, 2023, and applies to all other grant programs managed by state agencies. It removes a longstanding provision that permitted agencies to use a portion of grant funds for overhead costs.

Maddy summaryThis bill appropriates $500,000 from the arts and cultural heritage fund for fiscal year 2026 to support the Sweet Potato Comfort Pie organization. The funds will be administered by the Minnesota Humanities Center Board of Directors to provide programming that celebrates traditional food through culinary arts, storytelling, and cultural sharing. The initiative aims to educate communities about cultural history and traditions. This is a funding measure for an existing cultural organization, not a policy change affecting broader legislation.

Maddy summarySF 2880 modifies rules for how Minnesota counties and cities issue bonds for capital projects. It changes county bond approval requirements (requiring 3/5 of the county board for regular counties, 2/3 for metro counties) and adds a process where voters can request a vote if 5% of recent election voters petition for it. The bill also expands the definition of eligible projects for state-backed bonds to include jails, courthouses connected to law enforcement facilities, and certain infrastructure like wastewater systems. Local governments seeking financing for these projects must now apply to the Minnesota Public Facilities Authority for state guarantee coverage, paying a $500 fee per bond issue. These changes aim to streamline local government financing while adding new approval steps for voter input.

Maddy summarySF 2386 provides $50,000 in state funds for transition expenses for Minnesota's newly elected secretary of state, state auditor, and attorney general who have won general elections but have not yet taken office. The funds, transferred from the general contingent account, cover necessary costs like office space, technology, temporary staff, and consulting services to prepare for assuming their roles. Officials must use the funds before their inauguration date, and any unused funds must be returned to the general fund by March 31 of the inauguration year. The bill specifies that expenses must be reasonable and determined by the incoming official, with the Department of Management and Budget administering the funds.

Maddy summaryThis bill modifies Minnesota's property tax exemption rules for charitable organizations. It updates the criteria institutions must meet to qualify for exemptions, including factors like whether services are provided at reduced cost and whether income benefits the public rather than private interests. The bill specifically clarifies that rental housing property only qualifies for exemption if it directly serves the organization's charitable purpose - not just by offering low-cost housing based on income. These changes apply to property taxes payable in 2025 and later, affecting nonprofit organizations seeking tax-exempt status under Minnesota Statutes 272.02.

Maddy summaryThis bill exempts sales tax on tickets and admissions for intercollegiate sports events at Minnesota's public colleges and universities. It directly affects students, fans, and institutions like state universities, community colleges, technical colleges, and the University of Minnesota. The exemption applies to all sports regulated by national collegiate athletic associations, removing the 6.8% sales tax from these purchases starting July 1, 2025. This changes how these events are taxed but does not alter athletic programs or funding.

Maddy summarySF 132 modifies tax treatment for rural electric cooperatives by exempting their distribution lines (excluding substations and generation equipment) from property taxes and replacing them with a $10 annual tax per 100 members. The bill directly affects cooperatives organized under Minnesota's cooperative laws that provide electricity in rural areas. Instead of paying property taxes on their distribution systems, these cooperatives will pay the membership-based tax to the state, which will be deposited into the general fund. The changes take effect for 2026 property tax assessments.