Property tax appeal option for horse breeding or boarding

By Krishona Martinson, University of Minnesota Extension

ST. PAUL, Minn. (7/13/2009) — There has been an unprecedented amount of legislative activity surrounding horse breeding and boarding operations. The Minnesota Legislature determined that the best course of action would be to delay any immediate action and require the Commissioner of Revenue to undertake a study of the treatment of properties used for horse breeding and boarding activities for property tax purposes. This study will examine the current treatment of these properties and will result in a report providing recommendations for potential changes to law.

In order to quell numerous taxpayer and assessor concerns, the legislature further provided for an appeal option for taxpayers for the 2009 assessment year. The legislature provided this appeal option only for taxpayers with property used for horse breeding or boarding activities if the property was classified as agricultural for the 2008 assessment. If the use between 2008 and 2009 assessments did not substantially change, but the classification was changed, the taxpayer may appeal in writing to the Commissioner of Revenue before Sept. 1, 2009. If you have questions concerning the provision, please contact proptax.questions@state.mn.us.       

There have been several other key horse related bills in both the Minnesota House and Senate as well as national horse related bills. None of the listed bills passed, but it is assumed most will be reintroduced in the next legislative session. 

Here is a brief description of each bill:

Minnesota House of Representatives Bill 797 (HF 797). Horses and other equines clarified as livestock; raising them is an agricultural pursuit. Minnesota Senate Bill 755 (SF 755). Horses and equines definition clarification. Minnesota Senate Bill 775 (SF 775). Agricultural products definition for commercial boarding of horses modification. Minnesota Senate Bill 133 (SF 133). Resolution urging the U.S. Congress to oppose federal legislation interfering with the ability of the state to direct the transport or processing of horses. Minnesota Senate Bill 2007 (SF 2007). Adding lottery gaming (slot) machines to Canterbury and Running Aces. Also known as the Racino Bill.

U.S. House of Representative Bill 503 (HR 503) and U.S. Congress Bill 727 (S 727). The 2009 Prevention of Cruelty to Equines Act amends the federal criminal code to impose a fine and/or prison term of up to three years for possessing, shipping, transporting, purchasing, selling, delivering, or receiving any horse, horse flesh, or carcass with the intent that it be used for human consumption. Reduces the prison term to one year if the offense involves less than five horses or less than 2,000 pounds of horse flesh or carcass and the offender has no prior conviction for this offense.

It’s important that your voice as a horse owner is heard, whether it is in support or opposition of legislation. Both the Minnesota House of Representatives (http://www.house.leg.state.mn.us/) and Senate (http://www.senate.leg.state.mn.us/) websites allow people to track the status of the bills (while the legislators are in session) as well as find and contact local Representatives. Enter the bill number in the “Get Bill” sections of these websites when the legislation is in session.

Any use of this article must include the byline or following credit line:
Krishona Martinson is an equine specialist with University of Minnesota Extension.

Media Contact: Catherine Dehdashti, U of M Extension (612) 625-0237, ced@umn.edu  

URL: http:// www.extension.umn.edu/extensionnews/2009/horse-breeding-legislation.html  This page was updated July 13, 2009 .
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