Rep. Jim Joy

Maddy summaryThis bill prohibits property tax assessments from increasing for Minnesota homesteads owned and occupied by individuals aged 65 or older, with the freeze applying to the house, garage, and surrounding acreage. To qualify, owners must apply to their county assessor by July 1 and provide proof of age, ensuring that both spouses are at least 65 for married couples. While the bill caps the taxable value based on the previous year's estimate, it explicitly allows property values to rise if improvements are made to the home. The legislation also requires assessors to notify eligible homeowners of this valuation freeze in their annual tax notices and is set to take effect starting with the 2026 assessment year.

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 summaryHF 895 requires Minnesota state agencies to obtain legislative approval before certain rules take effect. The bill amends statutes to mandate that a rule becomes effective only after a law approving it is enacted, following publication of the notice of adoption in the State Register. This directly affects all state agencies that create rules, as they must now seek legislative approval rather than having rules automatically take effect after publication. The key mechanism shifts the effective date from current practice to require a separate legislative act approving the rule after its notice is published.

Maddy summaryHF 5 modifies Minnesota's tax structure by repealing the retail delivery fee and establishing an "unlimited Social Security subtraction," allowing taxpayers to subtract all their Social Security benefits from state taxable income. It redirects transportation funding by creating a "transportation advancement account" and requires specific distribution percentages: 36% to metropolitan counties, 28% to county highway funds, 23% to larger cities, 34% to small cities, 15% to town roads, and 1% to food delivery support. The bill also mandates tax analysis and reporting requirements for transportation funding impacts and modifies several tax statutes, including those governing Social Security benefit subtractions. These changes directly affect Minnesota taxpayers, local governments, and transportation agencies, effective July 1, 2025.

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.

Maddy summaryThis bill requires sellers in Minnesota to accept United States currency, including Federal Reserve notes, as payment for goods and services. The law applies specifically to in-person transactions and allows businesses with multiple sales points to comply by accepting cash at just one location. Several exceptions exist, such as for banks and credit unions, as well as for situations involving security deposits or cash-to-card conversions that meet specific conditions like having no fees and no expiration dates. Violations of this requirement could result in a civil penalty of up to $250 for each transaction where cash is refused. The provisions would take effect on January 1, 2026.

Maddy summaryThis bill increases the time limit for prosecuting certain financial crimes in Minnesota, specifically targeting medical assistance fraud and theft of government funds. It directly affects prosecutors and law enforcement by extending the window in which they can file charges for these offenses. The key provision adds a 15-year statute of limitations for theft involving public money belonging to the state or local agencies, while also updating time limits for other financial crimes ranging from five to ten years depending on the specific offense. These changes apply to crimes committed on or after August 1, 2026, and to older crimes if the prosecution deadline has not yet passed.

Maddy summaryThis bill modifies the legal definition of "prepared food" for sales tax purposes in Minnesota, affecting food retailers and sellers. Under the new definition, food is considered prepared if it is sold with eating utensils provided by the seller or if it is sold heated, heated by the seller, or mixed by the seller into a single item. The bill includes specific exceptions for bakery items, unheated ready-to-eat meat and seafood sold by weight, raw animal foods requiring consumer cooking, food that is only sliced or repackaged, and food sold by certain manufacturers. These changes will apply to sales and purchases made after June 30, 2026.

Maddy summaryHF 1434 requires commercial websites sharing material harmful to minors (defined as content with sexual depictions lacking artistic value for minors) to verify users are 18+ if 25% or more of the site’s pages contain such material. It mandates age verification using approved methods like commercial databases, prohibits retaining user identifying information, and creates a private right of action for parents to sue violators. The Minnesota Attorney General can enforce the law through civil actions, and commercial entities face $25,000 penalties per violation. This bill directly affects websites meeting the 25% harmful content threshold and targets operators of commercial platforms accessible to Minnesota residents.