1.1 	A bill for an act
1.2 	relating to taxation; property tax refund; allowing payments for certain decedents;
1.3 	amending Minnesota Statutes 2016, section 290A.18, subdivision 1.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 290A.18, subdivision 1, is amended to read:
1.6 		Subdivision 1.Claim by surviving spouse or dependent. If a person entitled to relief 
1.7 	under this chapter dies prior to receiving relief, the surviving spouse or dependent of the 
1.8 	person shall be entitled to may file the claim and receive relief. If there is no surviving 
1.9 	spouse or dependent, the right to the credit shall lapse the personal representative of the 
1.10 	person's estate may file the claim and receive relief.

1.11 	EFFECTIVE DATE. This section is effective beginning for claims based on property 
1.12 	taxes payable in 2019, and rent paid in 2018.