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Legislative Budget Office


Mission

Providing the Minnesota Legislature timely, impartial research and analysis on tax expenditures and the fiscal impact of legislation.

Vision

The legislative process is strengthened through access to clear and trusted fiscal information for the benefit of all Minnesotans.

Values

Integrity - We operate as a nonpartisan, independent office to provide useful, accurate, and transparent information.

Respect - We work collaboratively and foster professional relationships by recognizing the importance of diverse perspectives and expertise.

Excellence - We believe talented, engaged, well-trained employees who are well-supported set high standards and achieve excellent results.

Background

The Minnesota Legislature created the Legislative Budget Office (LBO) during the 2017 Legislative Session. Funding for the LBO was first appropriated in fiscal year 2018. Changes enacted during the 2018 Legislative Session established September 1, 2019 as the effective date for the LBO to assume fiscal note responsibilities. Prior to the creation of the LBO, Minnesota Management and Budget, a state agency within the executive branch, was responsible for submission of fiscal notes to the legislature.

In 2021, the Minnesota Legislature created the Tax Expenditure Review Commission. The LBO provides professional and technical support to the commission.

Combined Meetings

Upcoming Meetings