State Business Property Tax: Flat Levy, Declining Rates

by | Mar 7, 2017

As a whole, the property tax changes enacted in 2001—including the state business property tax—have worked out well for Minnesota businesses, as noted in part 1 of this series. In addition, the cost of eliminating or drastically reducing the state business property...

Are Large Cuts to the State Business Levy Affordable?

by | Mar 3, 2017

The series of tax changes enacted in 2001—which included the creation of a general state business property tax—have worked out well for businesses. The previous article in this series showed that if the changes that most directly pertain to businesses had never been...

When Winning Big Isn’t Enough

by | Feb 24, 2017

In 2001, business lobbyists worked overtime not only to reduce business property taxes, but also to change to whom businesses pay those property taxes. They argued that local governments were too dependent on business tax base and not enough on homestead tax base....