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Capital IconMinnesota Legislature

HF 2645

as introduced - 91st Legislature (2019 - 2020) Posted on 03/21/2019 02:31pm

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

Bill Text Versions

Engrossments
Introduction Posted on 03/21/2019

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 1.15 1.14 1.13 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 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 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

A bill for an act
relating to taxation; property tax refunds; reducing the percent of taxes paid by
refund claimants; amending Minnesota Statutes 2018, section 290A.04, subdivision
2.

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

Section 1.

Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeowners; homestead credit refund.

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.

Household Income
Percent of Income
Percent Paid by
Claimant
Maximum
State
Refund
deleted text begin $0 to 1,619
deleted text end new text begin $0 to 1,769
new text end
1.0 percent
deleted text begin 15 percent
deleted text end new text begin 12 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 1,620 to 3,229
deleted text end new text begin 1,770 to 3,529
new text end
1.1 percent
deleted text begin 15 percent
deleted text end new text begin 12 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 3,230 to 4,889
deleted text end new text begin 3,530 to 5,349
new text end
1.2 percent
deleted text begin 15 percent
deleted text end new text begin 12 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 4,890 to 6,519
deleted text end new text begin 5,350 to 7,129
new text end
1.3 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 6,520 to 8,129
deleted text end new text begin 7,130 to 8,899
new text end
1.4 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 8,130 to 11,389
deleted text end new text begin 8,900 to 12,459
new text end
1.5 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 11,390 to 13,009
deleted text end new text begin 12,460 to 14,239
new text end
1.6 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 13,010 to 14,649
deleted text end new text begin 14,240 to 16,029
new text end
1.7 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 14,650 to 16,269
deleted text end new text begin 16,030 to 17,799
new text end
1.8 percent
deleted text begin 20 percent
deleted text end new text begin 16 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 16,270 to 17,879
deleted text end new text begin 17,800 to 19,569
new text end
1.9 percent
deleted text begin 25 percent
deleted text end new text begin 20 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 17,880 to 22,779
deleted text end new text begin 19,570 to 24,929
new text end
2.0 percent
deleted text begin 25 percent
deleted text end new text begin 20 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 22,780 to 24,399
deleted text end new text begin 24,930 to 26,699
new text end
2.0 percent
deleted text begin 30 percent
deleted text end new text begin 24 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 24,400 to 27,659
deleted text end new text begin 26,700 to 30,269
new text end
2.0 percent
deleted text begin 30 percent
deleted text end new text begin 24 percent
new text end
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 27,660 to 39,029
deleted text end new text begin 30,270 to 42,709
new text end
2.0 percent
35 percent
$
deleted text begin 2,580
deleted text end new text begin 2,820
new text end
deleted text begin 39,030 to 56,919
deleted text end new text begin 42,710 to 62,279
new text end
2.0 percent
35 percent
$
deleted text begin 2,090
deleted text end new text begin 2,290
new text end
deleted text begin 56,920 to 65,049
deleted text end new text begin 62,280 to 71,179
new text end
2.0 percent
40 percent
$
deleted text begin 1,830
deleted text end new text begin 2,000
new text end
deleted text begin 65,050 to 73,189
deleted text end new text begin 71,180 to 80,089
new text end
2.1 percent
40 percent
$
deleted text begin 1,510
deleted text end new text begin 1,650
new text end
deleted text begin 73,190 to 81,319
deleted text end new text begin 80,090 to 88,979
new text end
2.2 percent
40 percent
$
deleted text begin 1,350
deleted text end new text begin 1,480
new text end
deleted text begin 81,320 to 89,449
deleted text end new text begin 88,980 to 97,879
new text end
2.3 percent
40 percent
$
deleted text begin 1,180
deleted text end new text begin 1,290
new text end
deleted text begin 89,450 to 94,339
deleted text end new text begin 97,880 to 103,229
new text end
2.4 percent
45 percent
$
deleted text begin 1,000
deleted text end new text begin 1,090
new text end
deleted text begin 94,340 to 97,609
deleted text end new text begin 103,230 to 106,809
new text end
2.5 percent
45 percent
$
deleted text begin 830
deleted text end new text begin 910
new text end
deleted text begin 97,610 to 101,559
deleted text end new text begin 106,810 to 111,129
new text end
2.5 percent
50 percent
$
deleted text begin 680
deleted text end new text begin 740
new text end
deleted text begin 101,560 to 105,499
deleted text end new text begin 111,130 to 115,439
new text end
2.5 percent
50 percent
$
deleted text begin 500
deleted text end new text begin 550
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 $105,500deleted text end new text begin
$115,440
new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable after December 31, 2019.
new text end