OSA Weekly Update - 2/6/2026

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2. TIF: County Administrative Expenses

Counties may require reimbursement from a development authority for actual expenses related to administration of the authority's TIF districts. Reimbursement may be required by February 15 following the year in which the expenses were incurred.

To learn more, review the TIF article on the OSA website.

3. Released: 2024 TIF Annual Legislative Report

Last week, State Auditor Julie Blaha released the Tax Increment Financing (TIF) Legislative Report. The Report summarizes 2024 activity reported in 2025 by 373 development authorities for 1,657 districts.

4. Relief Associations: Fire Chief Service Credit Certification

Chiefs of fire departments with an affiliated fire relief association are required to certify annually, by March 31, service credit information for each active volunteer and paid on-call firefighter. The certification is provided to an officer of the relief association and to the municipal clerk or clerk-treasurer of the largest municipality in population served by the fire department.

The fire chief must also provide to each active firefighter notification of the amount of service credit rendered by the firefighter for the previous calendar year. The service credit notification must be provided to the firefighter 21 days prior to its certification to the relief association and municipality, along with a description of the process and deadlines for the firefighter to challenge the fire chief’s determination.

See our Statement of Position on Service Credit Determinations and our Pension Topics page on Fire Chief Certification Reminders for more information.

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6. Avoiding Pitfall: Surety Deposits for Non-Minnesota Construction Contractors

The full Avoiding Pitfall is available on the OSA website.

7. Deadlines

2025 Lobbying Costs Reporting by January 31, 2026

The 2025 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in SAFES.

Instructions can be found on the OSA website for the Lobbying Expenditure Reporting Form for Local Governments and for the Lobbying Expenditure Reporting Form for Local Government Associations.

If you have questions or need assistance completing the form, contact Research Analysis Specialist John Jernberg at (651) 297-3678 or John.Jernberg@osa.state.mn.us.

2026 City and County Summary Budget Form by January 31, 2026

The 2026 City and County Summary Budget Form is now available through SAFES. The form is due by January 31, 2026.

You will need a SAFES User ID and Password to access the Form. If you need SAFES access, send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email and phone number.

Instructions for completing the form are located on the OSA website.

2025 Law Enforcement Agency Asset Forfeiture Reporting by February 27, 2026

Remember to report all forfeitures (pursued under state and federal law) with a 2025 final disposition to the OSA by February 27, 2026. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.). Reporting must be done using the online reporting tool available in SAFES.

Instructions for the Forfeiture Incident Reporting form are available on the OSA website.

If your agency had no forfeitures with a 2025 final disposition, you’ll still need to log in to SAFES, select the Forms tab, then the 2025 tab, and select the button labeled "I have not disposed or forfeited any property in 2025” by February 27, 2026. Entities with forfeitures to report for the year 2025 should NOT check this box.

If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.

If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.

2025 Annual Forfeiture Expenditures Reporting by February 27, 2026

Law enforcement agencies and prosecuting authorities, remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the OSA by February 27, 2026.

Instructions for the Forfeiture Expenditures form are available on the OSA website. Reporting must be done using the online reporting tool available in SAFES.

If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.

If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.