Skip to Content

Fiscal Notes and Local Notes

Fiscal notes and local impact notes assess the cost and revenue impact of proposed legislation. The process of developing the analyses begins each year prior to the start of the legislative session and continues through the end of the session.

Minnesota Management & Budget is responsible for managing the fiscal notes and local impact notes processes as specified in Minnesota Statutes 3.98 and 3.987.

Fiscal Notes:  Fiscal notes involve the participation of state agencies, legislative, judicial and constitutional offices. The fiscal note instructions provide guidance on submitting required information and analysis in a timely fashion - usually within eight working days.

Instructions for state agencies, legislative, judicial, and constitutional offices. (pdf)

Local Impact Notes: To determine a statewide estimate for a particular bill, Minnesota Management & Budget gathers and analyzes data from local governments and local government associations in the state.

Rule Notes: State agencies may be asked by the legislature to prepare rule notes as specified in Minnesota Statutes 3.985. Rule notes estimate the cost of bills granting authority to adopt rules under the Administrative Procedure Act. 

Rule Note Policy Manual

Rule Note Worksheet

Question on local impact notes, please contact Bryan Dahl (651-201-8031)