Sen. Gary Dahms

Maddy summarySF 159 creates a sales and use tax exemption for construction materials used in specific school projects within the Worthington Independent School District (District 518). It directly affects the district by allowing refunds for taxes paid on materials purchased between May 2020 and January 2028 for projects like a new intermediate school building, community education center, sports facilities, and school expansions. The bill requires vendors to collect the tax upfront but mandates refunds through the state’s existing process, funded by general state funds. This exemption applies retroactively to purchases made after May 2020.

Maddy summarySF 157 exempts sales and use tax on construction materials for specific projects in Hills-Beaver Creek Independent School District (District 671). It covers a new elementary school, gym repairs, locker rooms, a vehicle garage, and a bus garage building, applying to materials purchased between March 2024 and January 2026. The tax is collected initially but then refunded to the school district through the same process used for other qualifying projects under Minnesota law. This exemption applies retroactively to purchases made after February 29, 2024.

Maddy summarySF 150 appropriates $6.4 million from state bonds to fund infrastructure upgrades in Hanley Falls, Minnesota. The funds will replace aging water, sewer, and storm sewer systems and reconstruct city streets. The Public Facilities Authority will administer the grant to the city for these specific projects. This bill authorizes the state to sell bonds to cover the costs, effective upon final enactment.

Maddy summaryThis bill provides a refundable sales and use tax exemption for construction materials used in specific projects at the Heron Lake-Okabena Independent School District (District 330). It covers materials for projects like roof replacements, window upgrades, flooring, bathroom fixtures, and pool filter replacements purchased between May 31, 2024, and January 1, 2025. The exemption applies retroactively to qualifying purchases made after May 31, 2024, with refunds processed similarly to other tax exemptions under Minnesota law. The school district and contractors supplying materials for these listed projects directly benefit from this tax relief.

Maddy summaryThis bill provides Edgerton Public School District with a refundable sales and use tax exemption for construction materials used in specific school projects. It directly affects the Edgerton School District by allowing it to avoid paying sales tax on eligible materials purchased between January 2024 and December 2025, with refunds processed through the state. Key projects covered include new preschool classrooms, a music room, band room, gymnasium, locker rooms with storm shelters, and parking improvements. The exemption applies retroactively to purchases made after December 2023.

Maddy summaryThis bill appropriates $1.95 million from state bond proceeds to fund infrastructure work in the city of Lamberton. It directly affects Lamberton residents by financing the replacement of aging water systems (including wells and piping), sanitary and storm sewers, and reconstruction of city streets. The key mechanism authorizes the state to issue bonds up to $1.95 million, with funds delivered to Lamberton via a grant through the Public Facilities Authority. The money is specifically for design, construction, and equipment for these public works projects.

Maddy summaryThis bill exempts sales and use tax on construction materials for a new preK-12 school building in Martin County West Independent School District (ISD No. 2448). It applies to materials purchased between October 1, 2025, and December 31, 2026, with the tax collected upfront and then refunded through a process similar to existing school construction exemptions. The state will appropriate funds from the general fund to cover these refunds. The exemption directly affects the school district and contractors supplying materials for this specific construction project.

Maddy summaryThis bill authorizes a refundable sales and use tax exemption for construction materials used in specific projects at Adrian Independent School District (No. 511). It covers roofing for secondary and elementary buildings, playground remodeling, retaining walls, and general maintenance (including bathroom/locker room remodels and window replacements) when materials are purchased between April 1, 2024, and September 1, 2025. Schools pay the tax upfront but receive a refund through the same process as other qualifying projects under Minnesota law. The exemption applies retroactively to purchases made after April 1, 2024, and is funded from the state general fund.

Maddy summaryThis bill provides a refundable sales tax exemption for construction materials used in specific school projects within the Russell Tyler Ruthton Independent School District (District No. 2902). It applies to materials purchased between January 1, 2020, and December 31, 2023, for pre-K through 12th-grade school buildings and athletic fields. The tax paid on these materials will be refunded by the state using general fund money, following existing procedures for similar projects. Claims for refunds can be filed until January 1, 2026, for purchases made after December 31, 2019, and before January 1, 2022. The exemption is retroactive to cover eligible purchases made as early as 2020.

Maddy summarySF 245 expands the definition of "qualified relatives" eligible for Minnesota's agricultural homestead tax benefits. It explicitly adds "grandparent" to the list of family members (including parents, children, and siblings) who can qualify as "actively farming" land under the tax code. This change allows grandparents to maintain special tax classification for agricultural homesteads if they farm property owned by their grandchildren or other qualifying relatives. The bill directly affects Minnesota farmers and their extended families seeking to preserve reduced property tax rates on agricultural land.