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HF 4613

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/24/2022 01:59pm

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

Bill Text Versions

Engrossments
Introduction Posted on 03/24/2022

Current Version - as introduced

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2.18

A bill for an act
relating to taxation; property; authorizing a property tax rebate; appropriating
money.

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

Section 1. new text begin 2021 PROPERTY TAX REBATE.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Commissioner" means the commissioner of revenue.
new text end

new text begin (c) "Property taxes payable" has the meaning given in Minnesota Statutes, section
290A.03, subdivision 13.
new text end

new text begin (d) "Rent constituting property taxes" has the meaning given in Minnesota Statutes,
section 290A.03, subdivision 11.
new text end

new text begin Subd. 2. new text end

new text begin Eligibility and rebate. new text end

new text begin (a) Except as provided in paragraph (c), an owner of
property classified as class 1a or class 1b under Minnesota Statutes, section 273.13,
subdivision 22, and that portion of property classified as class 2a under Minnesota Statutes,
section 273.13, subdivision 23, consisting of the house, garage, and surrounding one acre
of land, is eligible for a property tax rebate equal to ... percent of the property taxes payable
in calendar year 2021 for property taxes assessed in 2020.
new text end

new text begin (b) A renter is eligible for a rebate equal to ... percent of the rent constituting property
taxes based on rent paid in 2021.
new text end

new text begin (c) A taxpayer is not eligible for the rebate under this section if there exists delinquent
property taxes, penalties, interest, or delinquent special assessments and interest on the
property that is the subject of the application.
new text end

new text begin Subd. 3. new text end

new text begin Application and verification. new text end

new text begin (a) To claim a property tax rebate, an applicant
must file an application with the commissioner by August 1, 2022. The commissioner shall
prescribe the content, format, and manner of the application required under this section
pursuant to Minnesota Statutes, section 270C.30. The application must require the applicant
to submit a copy of the applicant's property tax statement, issued pursuant to Minnesota
Statutes, section 276.04, for taxes payable in 2021, or certificate of rent paid, issued pursuant
to Minnesota Statutes, section 290A.19, for rent paid in 2021. The commissioner shall verify
the contents of the application and shall approve or disapprove of the application within 30
days after receipt. In order to verify the contents of the application, the commissioner of
revenue may request additional information from the applicant or the county.
new text end

new text begin (b) By October 1, 2022, the commissioner must mail a property tax rebate to each
approved applicant at the address provided on the applicant's application.
new text end

new text begin Subd. 4. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to make the payments required under
this section is appropriated from the general fund to the commissioner of revenue.
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