Minnesota Legislature
HF 2200
as introduced - 89th Legislature (2015 - 2016) Posted on 04/13/2015 01:34pm
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 04/13/2015 |
Current Version - as introduced
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A bill for an act
relating to taxation; property; allowing the full amount of tax on an agricultural
homestead to qualify for the property tax refund and the special property tax
refund; amending Minnesota Statutes 2014, section 290A.03, subdivision 6.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 290A.03, subdivision 6, is amended to read:
Subd. 6.
Homestead.
"Homestead" means the dwelling occupied as the claimant's
principal residence and so much of the land surrounding it, not exceeding ten acres, as
is reasonably necessary for use of the dwelling as a home and any other property used
for purposes of a homestead as defined in section 273.13, subdivision 22, except deleted text begin for
agricultural land assessed as part of a homestead pursuant todeleted text end new text begin that in the case of an
agricultural homestead, homestead has the meaning given innew text end section 273.13, subdivision
23deleted text begin , "homestead" is limited to the house and garage and immediately surrounding one acre
of landdeleted text end . The homestead may be owned or rented and may be a part of a multidwelling
or multipurpose building and the land on which it is built. A manufactured home, as
defined in section 273.125, subdivision 8, or a park trailer taxed as a manufactured home
under section 168.012, subdivision 9, assessed as personal property may be a dwelling
for purposes of this subdivision.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on property taxes
payable in 2016 and thereafter.
new text end