{"data":{"id":"us-mn/minn.-stat.-273.1393","jurisdiction":"us-mn","citation":"Minn. Stat. § 273.1393","heading":"COMPUTATION OF NET PROPERTY TAXES.","body":"Notwithstanding any other provisions to the contrary, \"net\" property taxes are determined by subtracting the credits in the order listed from the gross tax:\n(1) disaster credit as provided in sections 273.1231 to 273.1235;\n(2) powerline credit as provided in section 273.42;\n(3) agricultural preserves credit as provided in section 473H.10;\n(4) enterprise zone credit as provided in section 469.171;\n(5) disparity reduction credit;\n(6) conservation tax credit as provided in section 273.119;\n(7) the school bond credit as provided in section 273.1387;\n(8) agricultural credit as provided in section 273.1384;\n(9) taconite homestead credit as provided in section 273.135;\n(10) supplemental homestead credit as provided in section 273.1391; and\n(11) the bovine tuberculosis zone credit, as provided in section 273.113.\nThe combination of all property tax credits must not exceed the gross tax amount.","path":["PROPERTY TAXES","CHAPTER 273. TAXES; LISTING, ASSESSMENT"],"source_url":"https://www.revisor.mn.gov/statutes/cite/273.1393","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"dc4754cb08ed741250d5dfa111d75e83615214c370214f01fe30f16a9bb6a53c","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-273.1392","next":"us-mn/minn.-stat.-273.1394"},"notice":"GroundRules: Original legal text. Not legal advice."}