Minnesota Legislature
HF 398
as introduced - 87th Legislature (2011 - 2012) Posted on 02/07/2011 09:57am
1.30 1.31 1.32 1.33 2.1 2.2 2.3
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2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33
3.34 3.35
3.36 3.37 3.38 3.39 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20
4.21 4.22
4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33
4.34
5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23
5.24 5.25
A bill for an act
relating to property taxation; eliminating all property tax aid and credit programs
except those paid directly to the taxpayer; enhancing the homeowner property tax
refund program; terminating all maintenance of effort requirements; abolishing
prohibition against local sales taxes; eliminating metro and iron range fiscal
disparities programs; repealing levy limits; repealing green acres, rural preserves,
and metropolitan agricultural preserves; amending Minnesota Statutes 2010,
sections 275.77, by adding a subdivision; 290A.04, subdivisions 2, 4; repealing
Minnesota Statutes 2010, sections 6.91, subdivision 4; 40A.151, subdivision 2;
40A.152, subdivision 2; 69.021, subdivisions 4, 5, 6, 7, 7a, 8, 9, 10, 11; 270C.19,
subdivision 4; 273.111, subdivisions 1, 2, 3, 3a, 4, 5, 8, 9, 9a, 10, 11, 11a, 12,
13, 14, 15, 16; 273.113; 273.114; 273.119; 273.1233, subdivision 3; 273.1234;
273.135, subdivisions 1, 2, 3, 5; 273.1384; 273.1385; 273.1391, subdivisions
1, 2, 3, 4, 5; 273.1398, subdivisions 1, 2d, 3, 3a, 4, 4b, 6, 8; 275.295; 275.70;
275.71, subdivisions 1, 2, 4, 5, 6; 275.72; 275.73; 275.74; 275.75; 275.77,
subdivision 2; 276A.01; 276A.02; 276A.03; 276A.04; 276A.05; 276A.06;
276A.07; 276A.08; 276A.09; 290C.07; 290C.08; 298.018; 298.285; 423A.02;
473F.001; 473F.01; 473F.02, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 10, 12, 13, 14, 15,
21, 22, 23, 24; 473F.03; 473F.05; 473F.06; 473F.07; 473F.08, subdivisions 1, 2,
3, 3a, 3b, 4, 5, 5a, 6, 7a, 8a, 10; 473F.09; 473F.10; 473F.11; 473F.13, subdivision
1; 473H.01; 473H.02, subdivisions 1, 2, 3, 4, 5, 6, 7, 8, 9, 10; 473H.03; 473H.04;
473H.05, subdivisions 1, 2, 4; 473H.06; 473H.07; 473H.08; 473H.09; 473H.10;
473H.11; 473H.12; 473H.14; 473H.15; 473H.16; 473H.17; 473H.18; 477A.011,
subdivisions 1, 1a, 1b, 2a, 3, 19, 20, 21, 27, 29, 30, 31, 32, 33, 34, 35, 36, 38,
39, 40, 41, 42, 43; 477A.0124; 477A.013, subdivisions 1, 8, 9, 10; 477A.0133;
477A.014, subdivisions 1, 2, 3; 477A.015; 477A.016; 477A.03, subdivisions 2,
2a, 2b; 477A.11; 477A.12; 477A.13; 477A.14; 477A.145; 477A.15; 477A.16;
477A.17.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 275.77, is amended by adding a
subdivision to read:
new text begin Subd. 3. new text end
new text begin Termination of maintenance of effort requirements. new text end
new text begin
Notwithstanding
any other provision of law, all maintenance of effort or matching fund requirements shall
cease to be effective after December 31, 2011, except in those cases where the spending
is required by federal law and there would be a cost to the state budget without the
requirement.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2012.
new text end
Sec. 2.
Minnesota Statutes 2010, section 290A.04, subdivision 2, is amended to read:
Subd. 2.
Homeowners.
A claimant whose property taxes payable are in excess
of the percentage of the household income stated below shall pay an amount equal to
the percent of income shown for the appropriate household income level along with the
percent to be paid by the claimant of the remaining amount of property taxes payable.
The state refund equals the amount of property taxes payable that remain, up to the state
refund amount shown below.
|
deleted text begin
Household Income deleted text end |
deleted text begin
Percent of Income deleted text end |
deleted text begin
Percent Paid by Claimant deleted text end |
deleted text begin
Maximum State Refund deleted text end |
|
|
deleted text begin
$0 to 1,189 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,850 deleted text end |
|
deleted text begin
1,190 to 2,379 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,850 deleted text end |
|
deleted text begin
2,380 to 3,589 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,800 deleted text end |
|
deleted text begin
3,590 to 4,789 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,800 deleted text end |
|
deleted text begin
4,790 to 5,979 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,730 deleted text end |
|
deleted text begin
5,980 to 8,369 deleted text end |
deleted text begin
1.5 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,730 deleted text end |
|
deleted text begin
8,370 to 9,559 deleted text end |
deleted text begin
1.6 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,670 deleted text end |
|
deleted text begin
9,560 to 10,759 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,670 deleted text end |
|
deleted text begin
10,760 to 11,949 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,610 deleted text end |
|
deleted text begin
11,950 to 13,139 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,610 deleted text end |
|
deleted text begin
13,140 to 14,349 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,540 deleted text end |
|
deleted text begin
14,350 to 16,739 deleted text end |
deleted text begin
2.1 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,540 deleted text end |
|
deleted text begin
16,740 to 17,929 deleted text end |
deleted text begin
2.2 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,480 deleted text end |
|
deleted text begin
17,930 to 19,119 deleted text end |
deleted text begin
2.3 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,480 deleted text end |
|
deleted text begin
19,120 to 20,319 deleted text end |
deleted text begin
2.4 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,420 deleted text end |
|
deleted text begin
20,320 to 25,099 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,420 deleted text end |
|
deleted text begin
25,100 to 28,679 deleted text end |
deleted text begin
2.6 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,360 deleted text end |
|
deleted text begin
28,680 to 35,849 deleted text end |
deleted text begin
2.7 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,360 deleted text end |
|
deleted text begin
35,850 to 41,819 deleted text end |
deleted text begin
2.8 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,240 deleted text end |
|
deleted text begin
41,820 to 47,799 deleted text end |
deleted text begin
3.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,240 deleted text end |
|
deleted text begin
47,800 to 53,779 deleted text end |
deleted text begin
3.2 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,110 deleted text end |
|
deleted text begin
53,780 to 59,749 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
990 deleted text end |
|
deleted text begin
59,750 to 65,729 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
870 deleted text end |
|
deleted text begin
65,730 to 69,319 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
740 deleted text end |
|
deleted text begin
69,320 to 71,719 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
610 deleted text end |
|
deleted text begin
71,720 to 74,619 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
500 deleted text end |
|
deleted text begin
74,620 to 77,519 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
370 deleted text end |
|
new text begin
Household Income new text end |
new text begin
Percent of Income new text end |
new text begin
Percent Paid by Claimant new text end |
new text begin
Maximum State Refund new text end |
|
|
new text begin
$0 to 1,519 new text end |
new text begin
1.0 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
2,610 new text end |
|
new text begin
1,520 to 3,049 new text end |
new text begin
1.1 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
2,610 new text end |
|
new text begin
3,050 to 4,599 new text end |
new text begin
1.2 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
2,530 new text end |
|
new text begin
4,600 to 6,129 new text end |
new text begin
1.3 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
2,530 new text end |
|
new text begin
6,130 to 7,659 new text end |
new text begin
1.4 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
2,430 new text end |
|
new text begin
7,660 to 10,719 new text end |
new text begin
1.5 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
2,430 new text end |
|
new text begin
10,720 to 12,239 new text end |
new text begin
1.6 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
2,350 new text end |
|
new text begin
12,240 to 13,779 new text end |
new text begin
1.7 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
2,350 new text end |
|
new text begin
13,780 to 15,299 new text end |
new text begin
1.8 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
2,270 new text end |
|
new text begin
15,300 to 16,819 new text end |
new text begin
1.9 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
2,270 new text end |
|
new text begin
16,820 to 18,369 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
2,170 new text end |
|
new text begin
18,370 to 21,429 new text end |
new text begin
2.1 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
2,170 new text end |
|
new text begin
21,430 to 22,949 new text end |
new text begin
2.2 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,080 new text end |
|
new text begin
22,950 to 24,479 new text end |
new text begin
2.3 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,080 new text end |
|
new text begin
24,480 to 26,009 new text end |
new text begin
2.4 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,000 new text end |
|
new text begin
26,010 to 32,129 new text end |
new text begin
2.5 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
2,000 new text end |
|
new text begin
32,130 to 45,899 new text end |
new text begin
2.5 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,910 new text end |
|
new text begin
45,900 to 61,199 new text end |
new text begin
2.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,750 new text end |
|
new text begin
61,200 to 68,849 new text end |
new text begin
2.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,560 new text end |
|
new text begin
68,850 to 76,489 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,400 new text end |
|
new text begin
76,490 to 84,149 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,220 new text end |
|
new text begin
84,150 to 88,749 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,050 new text end |
|
new text begin
88,750 to 91,819 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
860 new text end |
|
new text begin
91,820 to 95,529 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
700 new text end |
|
new text begin
95,530 to 99,239 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
520 new text end |
The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
deleted text begin $77,520deleted text end new text begin $99,240new text end or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with refunds based on
taxes payable in 2012.
new text end
Sec. 3.
Minnesota Statutes 2010, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
new text begin (a) new text end Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
The commissioner shall make the inflation adjustments in accordance with section 1(f) of
the Internal Revenue Code, except that for purposes of this subdivision the percentage
increase shall be determined new text begin as provided in this subdivision.
new text end
new text begin
(b) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2 for inflation, the percentage increase shall be determined from
the year ending on June 30, 2011, to the year ending on June 30 of the year preceding that
in which the refund is payable.
new text end
new text begin (c) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2a for inflation, the percentage increase shall be determined
new text end from the year ending on June 30, 2000, to the year ending on June 30 of the year preceding
that in which the refund is payable.
new text begin (d) new text end The commissioner shall use the appropriate percentage increase to annually
adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
inflation without regard to whether or not the income tax brackets are adjusted for inflation
in that year. The commissioner shall round the thresholds and the maximum amounts,
as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
round it up to the next $10 amount.
new text begin (e) new text end The commissioner shall annually announce the adjusted refund schedule at the
same time provided under section 290.06. The determination of the commissioner under
this subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning for refunds based on
taxes payable in 2013.
new text end
Sec. 4. new text begin REVISOR'S INSTRUCTION.
new text end
new text begin
The revisor of statutes shall remove from Minnesota Statutes and Minnesota Rules
all references to the sections repealed in section 5. The revisor shall also remove text and
calculations relating to the repealed sections.
new text end
new text begin
In sections affected by this instruction, the revisor may make changes necessary
to correct the punctuation, grammar, or structure of the remaining text and preserve its
meaning. If text in Minnesota Statutes or Minnesota Rules that is unrelated to the repealed
sections refers to a repealed definition, the revisor may substitute the text of the repealed
definition in the cross-reference.
new text end
new text begin
If the revisor requests it, the commissioner of revenue shall assist the revisor in
making the changes to statutes and rules necessary to accomplish the purpose of section 5.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 5. new text begin REPEALER.
new text end
new text begin
(a)
new text end
new text begin
Minnesota Statutes 2010, sections 6.91, subdivision 4; 40A.151, subdivision
2; 40A.152, subdivision 2; 69.021, subdivisions 4, 5, 6, 7, 7a, 8, 9, 10, and 11;
270C.19, subdivision 4; 273.113; 273.119; 273.1233, subdivision 3; 273.1234; 273.135,
subdivisions 1, 2, 3, and 5; 273.1384; 273.1385; 273.1391, subdivisions 1, 2, 3, 4, and
5; 273.1398, subdivisions 1, 2d, 3, 3a, 4, 4b, 6, and 8; 275.295; 275.77, subdivision 2;
276A.01; 276A.02; 276A.03; 276A.04; 276A.05; 276A.06; 276A.07; 276A.08; 276A.09;
290C.07; 290C.08; 298.018; 298.285; 423A.02; 477A.011, subdivisions 1, 1a, 1b, 2a, 3,
19, 20, 21, 27, 29, 30, 31, 32, 33, 34, 35, 36, 38, 39, 40, 41, 42, and 43; 477A.0124;
477A.013, subdivisions 1, 8, 9, and 10; 477A.0133; 477A.014, subdivisions 1, 2, and 3;
477A.015; 477A.016; 477A.03, subdivisions 2, 2a, and 2b; 477A.11; 477A.12; 477A.13;
477A.14; 477A.145; 477A.15; 477A.16; and 477A.17,
new text end
new text begin
are repealed.
new text end
new text begin
(b)
new text end
new text begin
Minnesota Statutes 2010, sections 473F.001; 473F.01; 473F.02, subdivisions 1, 2,
3, 4, 5, 6, 7, 8, 10, 12, 13, 14, 15, 21, 22, 23, and 24; 473F.03; 473F.05; 473F.06; 473F.07;
473F.08, subdivisions 1, 2, 3, 3a, 3b, 4, 5, 5a, 6, 7a, 8a, and 10; 473F.09; 473F.10; 473F.11;
and 473F.13, subdivision 1,
new text end
new text begin
are repealed.
new text end
new text begin
(c)
new text end
new text begin
Minnesota Statutes 2010, sections 273.111, subdivisions 1, 2, 3, 3a, 4, 5, 8, 9,
9a, 10, 11, 11a, 12, 13, 14, 15, and 16; 273.114; 275.70; 275.71, subdivisions 1, 2, 4, 5,
and 6; 275.72; 275.73; 275.74; and 275.75,
new text end
new text begin
are repealed.
new text end
new text begin
(d)
new text end
new text begin
Minnesota Statutes 2010, sections 473H.01; 473H.02, subdivisions 1, 2, 3, 4,
5, 6, 7, 8, 9, and 10; 473H.03; 473H.04; 473H.05, subdivisions 1, 2, and 4; 473H.06;
473H.07; 473H.08; 473H.09; 473H.10; 473H.11; 473H.12; 473H.14; 473H.15; 473H.16;
473H.17; and 473H.18,
new text end
new text begin
are repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes, aids, and credits payable in
2012 and thereafter.
new text end