Minnesota Legislature
HF 1323
as introduced - 93rd Legislature (2023 - 2024) Posted on 02/27/2023 04:49pm
KEY: stricken = removed, old language.
underscored = added, new language.
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 02/03/2023 |
Current Version - as introduced
Line numbers
1.1
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4.32 4.33
A bill for an act
relating to taxation; property tax refunds; modifying the parameters of the renter's
credit and homestead credit to increase refunds; amending Minnesota Statutes
2022, section 290A.04, subdivisions 2, 2a.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2022, 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.
|
deleted text begin
Household Income deleted text end |
deleted text begin
Percent of Income deleted text end |
deleted text begin
Percent Paid by Claimant deleted text end |
deleted text begin
Maximum State Refund deleted text end |
|
|
deleted text begin
$0 to 1,739 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
1,740 to 3,459 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
3,460 to 5,239 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
5,240 to 6,989 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
6,990 to 8,719 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
8,720 to 12,219 deleted text end |
deleted text begin
1.5 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
12,220 to 13,949 deleted text end |
deleted text begin
1.6 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
13,950 to 15,709 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
15,710 to 17,449 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
17,450 to 19,179 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
19,180 to 24,429 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
24,430 to 26,169 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
26,170 to 29,669 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
29,670 to 41,859 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,770 deleted text end |
|
deleted text begin
41,860 to 61,049 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,240 deleted text end |
|
deleted text begin
61,050 to 69,769 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,960 deleted text end |
|
deleted text begin
69,770 to 78,499 deleted text end |
deleted text begin
2.1 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,620 deleted text end |
|
deleted text begin
78,500 to 87,219 deleted text end |
deleted text begin
2.2 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,450 deleted text end |
|
deleted text begin
87,220 to 95,939 deleted text end |
deleted text begin
2.3 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,270 deleted text end |
|
deleted text begin
95,940 to 101,179 deleted text end |
deleted text begin
2.4 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,070 deleted text end |
|
deleted text begin
101,180 to 104,689 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
890 deleted text end |
|
deleted text begin
104,690 to 108,919 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
730 deleted text end |
|
deleted text begin
108,920 to 113,149 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
540 deleted text end |
|
new text begin
Household Income new text end |
new text begin
Percent of Income new text end |
new text begin
Percent Paid by Claimant new text end |
new text begin
Maximum State Refund new text end |
|
|
new text begin
$0 to 1,820 new text end |
new text begin
1.0 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
1,821 to 3,630 new text end |
new text begin
1.1 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
3,631 to 5,490 new text end |
new text begin
1.2 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
5,491 to 7,330 new text end |
new text begin
1.3 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
7,331 to 9,140 new text end |
new text begin
1.4 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
9,141 to 12,810 new text end |
new text begin
1.5 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
12,811 to 14,620 new text end |
new text begin
1.6 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
14,621 to 16,470 new text end |
new text begin
1.7 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
16,471 to 18,290 new text end |
new text begin
1.8 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
18,291 to 20,110 new text end |
new text begin
1.9 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
20,111 to 25,610 new text end |
new text begin
2.0 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
25,611 to 27,440 new text end |
new text begin
2.0 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
27,441 to 31,110 new text end |
new text begin
2.0 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
31,111 to 43,890 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,150 new text end |
|
new text begin
43,891 to 64,000 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
2,600 new text end |
|
new text begin
64,001 to 73,150 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,300 new text end |
|
new text begin
73,151 to 82,300 new text end |
new text begin
2.1 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,950 new text end |
|
new text begin
82,301 to 91,440 new text end |
new text begin
2.2 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,770 new text end |
|
new text begin
91,441 to 100,580 new text end |
new text begin
2.3 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,580 new text end |
|
new text begin
100,581 to 106,070 new text end |
new text begin
2.4 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,320 new text end |
|
new text begin
106,071 to 109,750 new text end |
new text begin
2.5 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,080 new text end |
|
new text begin
109,751 to 114,190 new text end |
new text begin
2.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
870 new text end |
|
new text begin
114,191 to 118,620 new text end |
new text begin
2.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
620 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 $113,150deleted text end new text begin
$118,621new 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, 2023.
new text end
Sec. 2.
Minnesota Statutes 2022, section 290A.04, subdivision 2a, is amended to read:
Subd. 2a.
Renters.
A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must 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 rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
state refund amount shown below.
|
deleted text begin
Household Income deleted text end |
deleted text begin
Percent of Income deleted text end |
deleted text begin
Percent Paid by Claimant deleted text end |
deleted text begin
Maximum State Refund deleted text end |
|
|
deleted text begin
$0 to 5,269 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
5 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,150 deleted text end |
|
deleted text begin
5,270 to 6,999 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,150 deleted text end |
|
deleted text begin
7,000 to 8,749 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,090 deleted text end |
|
deleted text begin
8,750 to 12,269 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,040 deleted text end |
|
deleted text begin
12,270 to 15,779 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,980 deleted text end |
|
deleted text begin
15,780 to 17,519 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,930 deleted text end |
|
deleted text begin
17,520 to 19,259 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,880 deleted text end |
|
deleted text begin
19,260 to 22,779 deleted text end |
deleted text begin
1.5 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,820 deleted text end |
|
deleted text begin
22,780 to 24,529 deleted text end |
deleted text begin
1.6 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
24,530 to 26,279 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
26,280 to 29,789 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
29,790 to 31,529 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
31,530 to 36,789 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
36,790 to 42,039 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
42,040 to 49,059 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,770 deleted text end |
|
deleted text begin
49,060 to 50,799 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,610 deleted text end |
|
deleted text begin
50,800 to 52,559 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,450 deleted text end |
|
deleted text begin
52,560 to 54,319 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,230 deleted text end |
|
deleted text begin
54,320 to 56,059 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,070 deleted text end |
|
deleted text begin
56,060 to 57,819 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
970 deleted text end |
|
deleted text begin
57,820 to 59,569 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
540 deleted text end |
|
deleted text begin
59,570 to 61,319 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
210 deleted text end |
|
new text begin
Household Income new text end |
new text begin
Percent of Income new text end |
new text begin
Percent Paid by Claimant new text end |
new text begin
Maximum State Refund new text end |
|
|
new text begin
$0 to 5,520 new text end |
new text begin
1.0 percent new text end |
new text begin
5 percent new text end |
new text begin
$ new text end |
new text begin
2,250 new text end |
|
new text begin
5,521 to 7,340 new text end |
new text begin
1.0 percent new text end |
new text begin
5 percent new text end |
new text begin
$ new text end |
new text begin
2,250 new text end |
|
new text begin
7,341 to 9,170 new text end |
new text begin
1.1 percent new text end |
new text begin
5 percent new text end |
new text begin
$ new text end |
new text begin
2,190 new text end |
|
new text begin
9,171 to 12,860 new text end |
new text begin
1.2 percent new text end |
new text begin
5 percent new text end |
new text begin
$ new text end |
new text begin
2,140 new text end |
|
new text begin
12,861 to 16,540 new text end |
new text begin
1.3 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
2,080 new text end |
|
new text begin
16,541 to 18,370 new text end |
new text begin
1.4 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
2,020 new text end |
|
new text begin
18,371 to 20,190 new text end |
new text begin
1.4 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
1,970 new text end |
|
new text begin
20,191 to 23,880 new text end |
new text begin
1.5 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
1,910 new text end |
|
new text begin
23,881 to 25,720 new text end |
new text begin
1.6 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
25,721 to 27,550 new text end |
new text begin
1.7 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
27,551 to 31,230 new text end |
new text begin
1.8 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
31,231 to 33,060 new text end |
new text begin
1.9 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
33,061 to 38,570 new text end |
new text begin
2.0 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
38,571 to 44,070 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
44,071 to 51,430 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,860 new text end |
|
new text begin
51,431 to 53,260 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,690 new text end |
|
new text begin
53,261 to 55,100 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,520 new text end |
|
new text begin
55,101 to 56,950 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,290 new text end |
|
new text begin
56,951 to 58,770 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,120 new text end |
|
new text begin
58,771 to 60,620 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,020 new text end |
|
new text begin
60,621 to 62,450 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
570 new text end |
|
new text begin
62,451 to 64,290 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
220 new text end |
The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin $61,320deleted text end new text begin $64,291new text end
or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on rent paid after
December 31, 2022.
new text end