Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 3222

as introduced - 86th Legislature (2009 - 2010) Posted on 03/01/2010 09:07am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5 1.6
1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15
1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11
2.12 2.13

A bill for an act
relating to taxation; providing a state-paid refund of certain property tax
increases on agricultural property; temporarily reducing the percentage of rent
constituting property taxes; appropriating money; amending Minnesota Statutes
2008, sections 290A.03, subdivision 11; 290A.04, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2008, section 290A.03, subdivision 11, is amended to
read:


Subd. 11.

Rent constituting property taxes.

"Rent constituting property taxes"
means 19 percent of the gross rent actually paid in cash, or its equivalent, or the portion
of rent paid in lieu of property taxes, in any calendar year by a claimant for the right
of occupancy of the claimant's Minnesota homestead in the calendar year, and which
rent constitutes the basis, in the succeeding calendar year of a claim for relief under this
chapter by the claimantnew text begin , provided that, for claims based on rent paid in 2010 only, the
percentage of gross rent is reduced to 18 percent
new text end .

Sec. 2.

Minnesota Statutes 2008, section 290A.04, is amended by adding a subdivision
to read:


new text begin Subd. 2k. new text end

new text begin Additional refund. new text end

new text begin (a) If the gross property taxes payable in 2010 on
a parcel of agricultural property increase more than 25 percent over the property taxes
payable in 2009 on the same property that is owned and used for agricultural purposes
by the same owner on January 2 of both years, and the amount of that increase is $250
or more, the owner is allowed a refund equal to 60 percent of the amount of the increase
over the greater of 25 percent of the property taxes payable in 2009 or $250. This
subdivision does 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 $1,000.
new text end

new text begin (b) For purposes of this subdivision, "gross property taxes payable" means property
taxes payable determined without regard to the refund allowed under this subdivision.
new text end

new text begin (c) Each claimant under this subdivision shall file with the property tax refund return
a copy of the property tax statement for taxes payable in 2009 and provide any other
information required by the commissioner.
new text end

new text begin (d) The amount necessary to pay the refunds under this subdivision is appropriated
from the general fund to the commissioner of revenue. Refunds are payable after June
30, 2011.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for property taxes payable in 2010
only.
new text end