Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF5049: Requirement modification to collect tax on certain undivided interest
Status: In committee, April 9, 2026
What the bill says
A bill for an act relating to taxation; property; modifying requirement to collect tax on certain undivided interest; amending Minnesota Statutes 2024, section 276.07.
From the introduced text, April 8, 2026:
A bill for an act relating to taxation; property; modifying requirement to collect tax on certain undivided interest; amending Minnesota Statutes 2024, section 276.07. Section 1. Minnesota Statutes 2024, section 276.07, is amended to PAYMENT AND RECEIPT. A person holding an undivided interest in taxable real property, including mortgagees, lessees, and others, who by law or contract are required or entitled to pay taxes to protect any right, title, interest, claim, or lien held by them in, to, or upon it, may pay the taxes on the undivided interests. The county treasurer may issue a receipt for the amount paid and specify the interest paid. The treasurer shall enter on the tax list the name of the person who paid the taxes and the undivided interest, and shall report the payment and nature of the interest to the county auditor. If the taxes have been paid, the undivided interests are exempt from proceedings to enforce the collection of the same tax against other undivided interests upon which the tax has not been paid. The tax upon the undivided interests upon which the taxes have not been paid deleted text begin mustdeleted text end new text begin [ADDED: may] new text end be collected as though the undivided interests were a separate description. new text begin [ADDED: EFFECTIVE DATE.] new text …
Sponsors
- Keri Heintzeman (R, SD-006) · primary sponsor
Latest actions
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF5049?
- SF5049 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Requirement modification to collect tax on certain undivided interest.
- What does SF5049 do?
- In its own words: A bill for an act relating to taxation; property; modifying requirement to collect tax on certain undivided interest; amending Minnesota Statutes 2024, section 276.07.
- What is the status of SF5049?
- In committee as of April 9, 2026. Latest action: Referred to Taxes (April 9, 2026).
- Who sponsored SF5049?
- Keri Heintzeman (R, SD-006).
- Where is the official record for SF5049?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF5049&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.