Minnesota Administrative Rules
The Minnesota Department of Revenue adopts rules to implement or make specific the laws which it administers. Adopted rules have the full force and effect of law.
A list of all the adopted rules for the Department of Revenue can be found on the Office of the Revisor of Statutes website.
"Proposed Rules" are rules that the Department is planning to adopt, but which have not been finally adopted. The Minnesota Administrative Procedures Act (APA), Chapter 14 of the Minnesota Statutes, requires agencies to publish proposed rules in the State Register and to mail them to the agency's Rulemaking List. In addition, the Department of Revenue is required to make reasonable efforts to notify persons who may be significantly affected by the rules that are proposed, by giving notice of its intent in newsletters, newspapers, other publications, or through other means of communication.
You may join the Department of Revenue's list of people who will receive notices of rule proceedings by calling or emailing us, using the contact information on this page. You may also remove yourself from our Rulemaking List at any time by contacting us.
The Department of Revenue's Rulemaking Docket contains information and links about our current rulemaking activities. You can find the status of each proposed rule, rule drafts, published notices, and contact information for giving comments on proposed rules. You will also find information about the rules the Department has adopted within the past three years.
DUAL NOTICE: Notice of Intent to Adopt Rules Without a Public Hearing Unless 25 or More Persons Request a Hearing, and Notice of Hearing if 25 or More Requests for Hearing Are Received; Revisor’s ID Number R-04631, OAH Docket Number 71-9032-36467
Proposed Amendment to Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules, Chapter 1950
Introduction. The Board of Assessors intends to adopt rules without a public hearing following the procedures in the rules of the Office of Administrative Hearings, Minnesota Rules, parts 1400.2300 to 1400.2310, and the Administrative Procedure Act, Minnesota Statutes, sections 14.22 to 14.28. If, however, 25 or more persons submit a written request for a hearing on the rules by 4:30 p.m. on April 29, 2020 the Board will hold a public hearing at the Department of Revenue, Stassen Building, 600 North Robert Street, Saint Paul, MN 55155 starting at 9:00 a.m. on June 2, 2020. To find out whether the Board will adopt the rules without a hearing or if it will hold the hearing, you should contact the agency contact person after April 29, 2020 and before June 1, 2020.
Agency Contact Person. Submit any comments or questions on the rules or written requests for a public hearing via the Office of Administrative Hearing’s eComments website at https://minnesotaoah.granicusideas.com/discussions or directly to the agency contact person. The agency contact person is:
Appeals and Legal Services Division
Minnesota Department of Revenue
600 North Robert Street
Saint Paul, MN 55146-2220
(651) 296-8229 (Fax)
TTY users may call the Department at Minnesota Relay 711
Subject of Rules and Statutory Authority. The Board proposes to amend its existing rule by making the following changes:
- Eliminate the Board’s list designating the level of assessor licensure necessary for each jurisdiction, as the appropriate level of licensure is dictated by the type of property in a jurisdiction, as well as remove corresponding references to the Board’s license level list.
- Remove the requirement that a former licensee seeking reinstatement of Accredited Minnesota Assessor (AMA) or Senior Accredited Minnesota Assessor (SAMA) licensure complete the USPAP seven-hour update course.
- Correct the expiration period for a temporary license holder to obtain an AMA license, from four years to five years, to be consistent with the statutory requirement in Minn. Stat. § 270C.9901 that all licensees obtain an AMA license within five years of being licensed at the Certified Minnesota Assessor (CMA) level.
- Reduce the amount of coursework that a licensee must complete to obtain an AMA license by: moving requirement for completion of an assessment administration course to the requirements for SAMA licensure; eliminating the 30-hour elective course requirement; and removing 15-hour USPAP requirement. These courses are replaced with a 15-hour property-specific course requirement that will be immediately-applicable to licensees’ work.
- Recognize the designation of mass appraisal specialist from the International Association of Assessing Officers as a substitute for a narrative appraisal for obtaining AMA licensure.
- Change the coursework requirements for obtaining SAMA licensure to better reflect the duties of licensees who are in positions that require this level of licensure. As noted above, the assessment administration course is moved from the requirements for AMA licensure to SAMA licensure. Furthermore, there are added requirements for courses on management and leadership.
- Remove requirement that classes providing continuing education hours must be at least three hours long.
The Board’s statutory authority to adopt the rules is set forth in Minnesota Statutes, section 270.47 which authorizes the Board to “establish the rules necessary to accomplish the purpose of sections 270.41 to 270.50, and shall establish criteria required of assessing officials in the state. Separate criteria may be established depending upon the responsibilities of the assessor.” Minnesota Statutes, section 270.41, subdivision 1 authorizes the Board to “review, supervise, coordinate, and approve courses in assessment practices, and establish criteria for determining assessor’s qualifications.”
Under these statutes the Board has the necessary statutory authority to adopt the proposed rules. All statutory authority was adopted and effective prior to January 1, 1996, and so Minnesota Statutes, section 14.125, does not apply. See Minnesota Laws 1995, chapter 233, article 2, section 58.
A copy of the proposed rules is published in the State Register and attached to this notice as mailed.
Comments. You have until 4:30 p.m. on April 29, 2020 to submit written comment in support of or in opposition to the proposed rules or any part or subpart of the rules. Your comment must be in writing and submitted through the Office of Administrative Hearing’s eComments website at https://minnesotaoah.granicusideas.com/discussions or received by the agency contact person by the due date. Comment is encouraged. Your comments should identify the portion of the proposed rules addressed, the reason for the comment, and any change proposed. You are encouraged to propose any change that you desire. Any comments that you have about the legality of the proposed rules must also be made during this comment period.
Request for a Hearing. In addition to submitting comments, you may also request that the Department hold a hearing on the rules. You must make your request for a public hearing in writing, which the agency contact person must receive by 4:30 p.m. on April 29, 2020. You must include your name and address in your written request. In addition, you must identify the portion of the proposed rules that you object to or state that you oppose the entire set of rules. Any request that does not comply with these requirements is not valid and the agency cannot count it when determining whether it must hold a public hearing. You are also encouraged to state the reason for the request and any changes you want made to the proposed rules.
Withdrawal of Requests. If 25 or more persons submit a valid written request for a hearing, the Department will hold a public hearing unless a sufficient number of persons withdraw their requests in writing. If enough requests for hearing are withdrawn to reduce the number below 25, the agency must give written notice of this to all persons who requested a hearing, explain the actions the agency took to effect the withdrawal, and ask for written comments on this action. If a public hearing is required, the agency will follow the procedures in Minnesota Statutes, sections 14.131 to 14.20.
Alternative Format/Accommodation. Upon request, this information can be made available in an alternative format, such as large print, braille, or audio. To make such a request or if you need an accommodation to make this hearing accessible, please contact the agency contact person at the address or telephone number listed above.
Modifications. The Department might modify the proposed rules, either as a result of public comment or as a result of the rule hearing process. It must support modifications by data and views submitted to the agency or presented at the hearing. The adopted rules may not be substantially different than these proposed rules unless the Department follows the procedure under Minnesota Rules, part 1400.2110. If the proposed rules affect you in any way, the Department encourages you to participate in the rulemaking process.
Cancellation of Hearing. The Department will cancel the hearing scheduled for June 2, 2020 if the agency does not receive requests for a hearing from 25 or more persons. If you requested a public hearing, the agency will notify you before the scheduled hearing whether the hearing will be held. You may also call the agency contact person at (651) 556-4970 April 29, 2020 to find out whether the hearing will be held. On the scheduled day, you may check for whether the hearing will be held by calling 651-556-4970 or going on-line at https://www.revenue.state.mn.us/minnesota-administrative-rules.
Notice of Hearing. If 25 or more persons submit valid written requests for a public hearing on the rules, the Department will hold a hearing following the procedures in Minnesota Statutes, sections 14.131 to 14.20. The Department will hold the hearing on the date and at the time and place listed above. The hearing will continue until all interested persons have been heard. Administrative Law Judge, Jessica Palmer-Denig, is assigned to conduct the hearing. Judge Legal Assistant Anne Laska can be reached at the Office of Administrative Hearings, 600 North Robert Street, P.O. Box 64620, Saint Paul, Minnesota 55164-0620, telephone (651) 361-7881, and FAX (651) 539-0310, or firstname.lastname@example.org.
Hearing Procedure. If the Board holds a hearing, you and all interested or affected persons, including representatives of associations or other interested groups, will have an opportunity to participate. You may present your views either orally at the hearing or in writing at any time before the hearing record closes. All evidence presented should relate to the proposed rules. You may also submit written material to the Administrative Law Judge to be recorded in the hearing record for five working days after the public hearing ends. At the hearing, the Administrative Law Judge may order that this five-day comment period is extended for a longer period but not more than 20 calendar days. Following the comment period, there is a five-working-day rebuttal period when the agency and any interested person may respond in writing to any new information submitted. No one may submit new evidence during the five-day rebuttal period.
All post-hearing comments and responses must be submitted to the Administrative Law Judge no later than 4:30 p.m. on the due date. The Office of Administrative Hearings strongly encourages all persons submitting comments and responses to do so by way of the Office of Administrative Hearings’ Rulemaking eComments website at https://minnesotaoah.granicusideas.com/discussions. If it is not possible to use the eComments website, post-hearing comments may be submitted in person, via United States mail, or by facsimile number listed in the section above.
All comments or responses received will be available for review at the Office of Administrative Hearings’ eComments website, post-hearing comments may be submitted in person, via United States mail, or by facsimile addressed to Judge Palmer-Denig at the address or facsimile number listed in the section above.
All comments or responses received will be available for review at the Office of Administrative Hearings’ eComments website and at the offices of the Board or Board’s website at https://www.revenue.state.mn.us/minnesota-state-board-assessors.
This rule hearing procedure is governed by Minnesota Rules, parts 1400.2000 to 1400.2240 (2019), and Minnesota Statutes, sections 14.131 to 14.20 (2018). You may direct questions about the procedure to the Administrative Law Judge.
Statement of Need and Reasonableness. The statement of need and reasonableness summarizes the justification for the proposed rules, including a description of who will be affected by the proposed rules and an estimate of the probable cost of the proposed rules. It is now available from the agency contact person. You may review or obtain copies for the cost of reproduction by contacting the agency contact person. You can also find a link below.
Lobbyist Registration. Minnesota Statutes, chapter 10A, requires each lobbyist to register with the State Campaign Finance and Public Disclosure Board. Ask any questions about this requirement of the Campaign Finance and Public Disclosure Board at: Suite #190, Centennial Building, 658 Cedar Street, St. Paul, Minnesota 55155, telephone (651) 539-1180 or 1-800-657-3889.
Adoption Procedure if No Hearing. If no hearing is required, the agency may adopt the rules after the end of the comment period. The Department will submit the rules and supporting documents to the Office of Administrative Hearings for a legal review. You may ask to be notified of the date the rules are submitted to the office. If you want either to receive notice of this, to receive a copy of the adopted rules, or to register with the agency to receive notice of future rule proceedings, submit your request to the agency contact person listed above.
Adoption Procedure after a Hearing. If a hearing is held, after the close of the hearing record, the Administrative Law Judge will issue a report on the proposed rules. You may ask to be notified of the date that the Administrative Law Judge’s report will become available, and can make this request at the hearing or in writing to the Administrative Law Judge. You may also ask to be notified of the date that the agency adopts the rules and the rules are filed with the Secretary of State by requesting this at the hearing or by writing to the agency contact person stated above.
Order. I order that the rulemaking hearing be held at the date, time, and location listed above.
Signed by Andrea Fish, Executive Secretary of the Minnesota Board of Assessors on March 30, 2020.
Possible Amendment to Rules Governing Sales and Use Tax as it Applies to Sales and Purchases of Computer Software
The Department issued a Request for Comment on this proposed rule change on December 26, 2017. The comment period has closed. An advisory committee was formed to inform the Department about current software industry practices and standards. The minutes for these meetings are posted below. The Department is drafting its final proposed rule.
Request for Comment 8130.9910
Request for Comments Published December 26, 2017
Computer Software Advisory Committee Meeting Minutes
- Computer Software Rule Advisory Committee - Meeting Minutes 062718
- Computer Software Rule Advisory Committee - Meeting Minutes 012218
- Computer Software Rule Committee - Minutes 091218
- Computer Software Rule Advisory Committee - Minutes 101718
The Department of Revenue recently adopted rule amendments to Minnesota Rules parts 8106.0700 and 8106.0800. These changes were adopted using the good cause exemption rulemaking authority under Minnesota Statutes section 14.388, subdivision 1, clause (3).
The department adopted the attached rule amendments by order on February 19, 2020, after receiving approval from the Office of Administrative Hearings. The amendments were subsequently published in the March 2, 2020, edition of the State Register. The amendments bring rules referencing abstract-level property tax data submissions into conformity with recent law changes that clarified the commissioner of revenue may collect property tax data at the parcel level or higher under the Property Record Information System of Minnesota (PRISM).
This Good Cause Exempt rule was published in the Minnesota State Register on December 30, 2019. The changes are in effect as of December 30, 2019.
Amendments to Rules Governing Licensure, Education, Trainee Registration, Record Retention, and Reinstatement, Minnesota Rules Chapter 1950
The Board of Assessors adopted permanent rules amending Chapter 1950, with amendments that were recommended by the Office of Administrative Hearings. The order and rules were published in the Minnesota State Register on April 1, 2019, and the effective date of the new rule is April 8, 2019.
- Dual Notice BOA Amendments to Chapter 1950
Dual Notice of Intent to Adopt - Published November 19,2018
- C R-4375 Proposed Permanent Rules Governing Licensure, Education, and Conduct of Assessors
Proposed Rules submitted to OAH on January 16, 2019
- SONAR-BOA Amendments to Chapter 1950
SONAR submitted to OAH on January 16, 2019
- BOA Order Adopting Amendments to Chapter Signed
Published in the State Register on April 1, 2019
Amendment to Rules Governing Combine Group Corporate Franchise Returns, Minnesota Rules 8019.0405
The Department of Revenue has adopted an amendment to Minnesota Rule 8019.0405, using the Good Cause Exempt rulemaking authority under Minnesota Statutes, section 14.388, subdivision 1, clause (3). This technical change will update the current rule to reflect statutory changes made by the Minnesota Legislature in 2009 and 2013.
Minn. Rule 8019.0405 Signed Final Order
Order Published in State Register on January 22,2019
Minn. Rule 8019.0405 Amendments filed with SOS
Revised Rule Published in State Register on January 22, 2019