Rep. Greg Davids

Maddy summaryThis bill modifies how evidence is handled in Minnesota Tax Court cases involving property tax valuations. It requires government officials to prove their property valuations are correct rather than assuming they are valid, and it allows comparable property sales and assessed valuations to be used as evidence in court. The changes apply to cases filed on or after January 1, 2027, and affect taxpayers, property assessors, and government units involved in property tax appeals.

Maddy summaryHF 168 creates an advance homestead credit for qualifying seniors in Minnesota, allowing them to receive 50% of their prior year's homestead tax refund upfront. Seniors who already qualified for the standard homestead credit can apply for this advance, which is applied directly to their first-half property tax payment each year. The state reimburses counties and school districts for the tax reductions by October 31 (for non-school districts) or through the Department of Education (for school districts). This policy, effective for 2027 property taxes, aims to ease annual tax burdens for eligible seniors by providing earlier access to their refund amount.

Maddy summaryThis bill creates a new tax in Minnesota that targets individuals and organizations convicted of fraud or those identified by the state revenue commissioner as having obtained money through deceitful means. The tax requires anyone who has successfully defrauded state programs to pay back 100 percent of the stolen amount, regardless of any existing fines or restitution already ordered by courts. The state revenue commissioner is tasked with investigating suspected fraud, setting up a system to collect these payments, and ensuring the recovered funds are used specifically for income and property tax relief. The law applies retroactively to fraud cases determined after December 31, 2019, and also covers people who were paid to help commit the fraud.

Maddy summaryThis bill limits the implementation of Minnesota's traffic safety camera pilot program by establishing specific rules for red light and speed camera citations. It mandates that first-time offenders receive a warning instead of a fine, while second offenses are eligible for a traffic safety course that avoids a conviction. The penalties apply only to violations occurring between August 1, 2025, and the day following the bill's final enactment, with stricter rules for commercial drivers. Additionally, the law provides exemptions from fines for situations such as stolen vehicles, medical emergencies, and cases where the vehicle owner was not driving at the time of the violation.

Maddy summaryThis bill exempts sales and use taxes on construction materials, supplies, and equipment used to build, remodel, expand, or improve county courthouse facilities in Minnesota. To implement this exemption, the law requires tax collectors to charge the standard sales tax first and then refund the amount, ensuring the process remains consistent with other existing tax exemptions. The changes apply to projects involving new construction as well as upgrades to existing courthouse buildings and become effective for purchases made after June 30, 2026.

Maddy summaryThis bill removes the automatic revocation of a driver's license for failing to pay child support in Minnesota. It repeals specific state laws that previously mandated this penalty, allowing individuals to retain their driving privileges regardless of child support arrears. The legislation directly affects parents who owe child support and removes a mechanism that previously tied their ability to drive to their payment status. By eliminating these statutes, the bill changes how the Department of Public Safety handles license sanctions related to family law obligations.

Maddy summaryThis bill modifies how Minnesota calculates registration taxes for passenger cars and hearses by lowering the tax rate based on the vehicle's manufacturer's suggested retail price. It changes the tax calculation for new vehicles registered on or after November 16, 2020, and reduces the percentage of the vehicle's value taxed for each subsequent year of ownership. The legislation also establishes a process to transfer money from the state's general fund to the highway user tax distribution fund to cover any revenue shortfall caused by these tax reductions.

Maddy summaryThis bill establishes a one-time property tax refund program for Minnesota property owners who paid eligible taxes in 2026, affecting residential, agricultural, and commercial property classifications. The program allocates $4 billion from the state general fund to provide refunds based on a percentage calculated by the Department of Revenue, with applications accepted between July 15 and September 15, 2026. Any unclaimed refund amounts will automatically be converted into property tax credits for 2027 on the properties where no refund was requested. The legislation defines specific property categories eligible for the refund and sets clear deadlines for application processing and payment distribution.

Maddy summaryThis bill prohibits drug manufacturers from restricting how 340B prescription drugs are delivered to participating hospitals and clinics. It directly affects healthcare facilities enrolled in the federal 340B program, which provides discounted drugs to safety-net providers. The key provision bans delivery restrictions and classifies violations as "unfair or deceptive trade practices," allowing the attorney general to enforce the law. The bill also removes an expiration date (previously set for July 2027) that would have ended the restrictions.

Maddy summaryHF 1669 increases the annual funding limit for Minnesota's tax credit supporting sustainable aviation fuel producers. It raises the allocation cap from $2.1 million to $10 million per year for fiscal years 2026 through 2029. This change directly affects businesses producing or using sustainable aviation fuel within Minnesota by expanding the available tax credit. The bill amends Minnesota Statutes section 41A.30 to adjust these funding limits, allowing more financial support for this clean energy initiative. The credit remains available until fiscal year 2030, with unallocated funds expiring after that date.