HF 2052

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to property taxation; providing a property tax refund for owners of
seasonal recreational property under certain conditions; amending Minnesota
Statutes 2006, sections 290A.03, by adding a subdivision; 290A.04, by adding a
subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 290A.03, is amended by adding a
subdivision to read:

new text begin Subd. 16. new text end

new text begin Noncommercial seasonal residential recreational property.
new text end

new text begin "Noncommercial seasonal residential recreational property" means a parcel of property
classified as noncommercial class 4c(1) under section 273.13, subdivision 25, or
contiguous parcels of class 4c(1) property under the same ownership.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds filed in 2008 and
thereafter based on property taxes payable in 2008 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 290A.04, is amended by adding a subdivision
to read:

new text begin Subd. 2k. new text end

new text begin Seasonal recreational property refund. new text end

new text begin (a) If the gross property taxes
payable on a noncommercial seasonal residential recreational property increase more
than 12 percent over the property taxes payable in the prior year, and if the property is
under the same ownership on January 2 of both years, and the amount of that increase is
$100 or more, the property owner shall be allowed a refund equal to 60 percent of the
amount of the increase over the greater of 12 percent of the prior year's property taxes
payable or $100. This subdivision shall not apply to any increase in the gross property
taxes payable attributable to improvements made to the property after the assessment date
for the prior year's taxes.
new text end

new text begin The maximum refund allowed under this subdivision is $500.
new text end

new text begin (b) In addition to the other proofs required by this chapter, each claimant under
this subdivision shall file with the property tax refund return a copy of the property tax
statement or statements for taxes payable in the preceding year or other documents
required by the commissioner.
new text end

new text begin (c) The refund under this subdivision may be claimed only if the combined household
income of all owners of the property does not exceed the maximum household income
limitation specified in subdivision 2, after adjustment for inflation under subdivision 4.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds filed in 2008 and
thereafter based on property taxes payable in 2008 and thereafter.
new text end