1.1 	A bill for an act
1.2 	relating to taxation; property tax refunds; modifying the parameters of the renter's 
1.3 	credit and homestead credit to increase refunds;amending Minnesota Statutes 
1.4 	2022, section 290A.04, subdivisions 2, 2a.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 290A.04, subdivision 2, is amended to read:
1.7 		Subd. 2.Homeowners; homestead credit refund. A claimant whose property taxes 
1.8 	payable are in excess of the percentage of the household income stated below shall pay an 
1.9 	amount equal to the percent of income shown for the appropriate household income level 
1.10 	along with the percent to be paid by the claimant of the remaining amount of property taxes 
1.11 	payable. The state refund equals the amount of property taxes payable that remain, up to 
1.12 	the state refund amount shown below.

1.151.14
1.13
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
1.16	$0 to 1,739
	1.0 percent
	15 percent
	$
	2,770
	
1.17	1,740 to 3,459
	1.1 percent
	15 percent
	$
	2,770
	
1.18	3,460 to 5,239
	1.2 percent
	15 percent
	$
	2,770
	
1.19	5,240 to 6,989
	1.3 percent
	20 percent
	$
	2,770
	
1.20	6,990 to 8,719
	1.4 percent
	20 percent
	$
	2,770
	
1.21	8,720 to 12,219
	1.5 percent
	20 percent
	$
	2,770
	
1.22	12,220 to 13,949
	1.6 percent
	20 percent
	$
	2,770
	
1.23	13,950 to 15,709
	1.7 percent
	20 percent
	$
	2,770
	
1.24	15,710 to 17,449
	1.8 percent
	20 percent
	$
	2,770
	
1.25	17,450 to 19,179
	1.9 percent
	25 percent
	$
	2,770
	
2.1	19,180 to 24,429
	2.0 percent
	25 percent
	$
	2,770
	
2.2	24,430 to 26,169
	2.0 percent
	30 percent
	$
	2,770
	
2.3	26,170 to 29,669
	2.0 percent
	30 percent
	$
	2,770
	
2.4	29,670 to 41,859
	2.0 percent
	35 percent
	$
	2,770
	
2.5	41,860 to 61,049
	2.0 percent
	35 percent
	$
	2,240
	
2.6	61,050 to 69,769
	2.0 percent
	40 percent
	$
	1,960
	
2.7	69,770 to 78,499
	2.1 percent
	40 percent
	$
	1,620
	
2.8	78,500 to 87,219
	2.2 percent
	40 percent
	$
	1,450
	
2.9	87,220 to 95,939
	2.3 percent
	40 percent
	$
	1,270
	
2.10	95,940 to 101,179
	2.4 percent
	45 percent
	$
	1,070
	
2.11	101,180 to 104,689
	2.5 percent
	45 percent
	$
	890
	
2.12	104,690 to 108,919
	2.5 percent
	50 percent
	$
	730
	
2.13	108,920 to 113,149
	2.5 percent
	50 percent
	$
	540

2.162.15
2.14
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
2.17	$0 to 1,820
	1.0 percent
	10 percent
	$
	3,150
	
2.18	1,821 to 3,630
	1.1 percent
	10 percent
	$
	3,150
	
2.19	3,631 to 5,490
	1.2 percent
	10 percent
	$
	3,150
	
2.20	5,491 to 7,330
	1.3 percent
	15 percent
	$
	3,150
	
2.21	7,331 to 9,140
	1.4 percent
	15 percent
	$
	3,150
	
2.22	9,141 to 12,810
	1.5 percent
	15 percent
	$
	3,150
	
2.23	12,811 to 14,620
	1.6 percent
	15 percent
	$
	3,150
	
2.24	14,621 to 16,470
	1.7 percent
	15 percent
	$
	3,150
	
2.25	16,471 to 18,290
	1.8 percent
	15 percent
	$
	3,150
	
2.26	18,291 to 20,110
	1.9 percent
	20 percent
	$
	3,150
	
2.27	20,111 to 25,610
	2.0 percent
	20 percent
	$
	3,150
	
2.28	25,611 to 27,440
	2.0 percent
	25 percent
	$
	3,150
	
2.29	27,441 to 31,110
	2.0 percent
	25 percent
	$
	3,150
	
2.30	31,111 to 43,890
	2.0 percent
	30 percent
	$
	3,150
	
2.31	43,891 to 64,000
	2.0 percent
	30 percent
	$
	2,600
	
2.32	64,001 to 73,150
	2.0 percent
	35 percent
	$
	2,300
	
2.33	73,151 to 82,300
	2.1 percent
	35 percent
	$
	1,950
	
2.34	82,301 to 91,440
	2.2 percent
	35 percent
	$
	1,770
	
2.35	91,441 to 100,580
	2.3 percent
	35 percent
	$
	1,580
	
2.36	100,581 to 106,070
	2.4 percent
	40 percent
	$
	1,320
	
2.37	106,071 to 109,750
	2.5 percent
	40 percent
	$
	1,080
	
3.1	109,751 to 114,190
	2.5 percent
	45 percent
	$
	870
	
3.2	114,191 to 118,620
	2.5 percent
	45 percent
	$
	620
	
3.3 	The payment made to a claimant shall be the amount of the state refund calculated under 
3.4 	this subdivision. No payment is allowed if the claimant's household income is $113,150
3.5 	$118,621 or more.

3.6 	EFFECTIVE DATE. This section is effective for refunds based on property taxes 
3.7 	payable after December 31, 2023.

3.8 	Sec. 2. Minnesota Statutes 2022, section 290A.04, subdivision 2a, is amended to read:
3.9 		Subd. 2a.Renters. A claimant whose rent constituting property taxes exceeds the 
3.10 	percentage of the household income stated below must pay an amount equal to the percent 
3.11 	of income shown for the appropriate household income level along with the percent to be 
3.12 	paid by the claimant of the remaining amount of rent constituting property taxes. The state 
3.13 	refund equals the amount of rent constituting property taxes that remain, up to the maximum 
3.14 	state refund amount shown below.

3.173.16
3.15
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
3.18	$0 to 5,269
	1.0 percent
	5 percent
	$
	2,150
	
3.19	5,270 to 6,999
	1.0 percent
	10 percent
	$
	2,150
	
3.20	7,000 to 8,749
	1.1 percent
	10 percent
	$
	2,090
	
3.21	8,750 to 12,269
	1.2 percent
	10 percent
	$
	2,040
	
3.22	12,270 to 15,779
	1.3 percent
	15 percent
	$
	1,980
	
3.23	15,780 to 17,519
	1.4 percent
	15 percent
	$
	1,930
	
3.24	17,520 to 19,259
	1.4 percent
	20 percent
	$
	1,880
	
3.25	19,260 to 22,779
	1.5 percent
	20 percent
	$
	1,820
	
3.26	22,780 to 24,529
	1.6 percent
	20 percent
	$
	1,770
	
3.27	24,530 to 26,279
	1.7 percent
	25 percent
	$
	1,770
	
3.28	26,280 to 29,789
	1.8 percent
	25 percent
	$
	1,770
	
3.29	29,790 to 31,529
	1.9 percent
	30 percent
	$
	1,770
	
3.30	31,530 to 36,789
	2.0 percent
	30 percent
	$
	1,770
	
3.31	36,790 to 42,039
	2.0 percent
	35 percent
	$
	1,770
	
3.32	42,040 to 49,059
	2.0 percent
	40 percent
	$
	1,770
	
3.33	49,060 to 50,799
	2.0 percent
	45 percent
	$
	1,610
	
3.34	50,800 to 52,559
	2.0 percent
	45 percent
	$
	1,450
	
3.35	52,560 to 54,319
	2.0 percent
	45 percent
	$
	1,230
	
3.36	54,320 to 56,059
	2.0 percent
	50 percent
	$
	1,070
	
4.1	56,060 to 57,819
	2.0 percent
	50 percent
	$
	970
	
4.2	57,820 to 59,569
	2.0 percent
	50 percent
	$
	540
	
4.3	59,570 to 61,319
	2.0 percent
	50 percent
	$
	210

4.64.5
4.4
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
4.7	$0 to 5,520
	1.0 percent
	5 percent
	$
	2,250
	
4.8	5,521 to 7,340
	1.0 percent
	5 percent
	$
	2,250
	
4.9	7,341 to 9,170
	1.1 percent
	5 percent
	$
	2,190
	
4.10	9,171 to 12,860
	1.2 percent
	5 percent
	$
	2,140
	
4.11	12,861 to 16,540
	1.3 percent
	10 percent
	$
	2,080
	
4.12	16,541 to 18,370
	1.4 percent
	10 percent
	$
	2,020
	
4.13	18,371 to 20,190
	1.4 percent
	15 percent
	$
	1,970
	
4.14	20,191 to 23,880
	1.5 percent
	15 percent
	$
	1,910
	
4.15	23,881 to 25,720
	1.6 percent
	15 percent
	$
	1,860
	
4.16	25,721 to 27,550
	1.7 percent
	20 percent
	$
	1,860
	
4.17	27,551 to 31,230
	1.8 percent
	20 percent
	$
	1,860
	
4.18	31,231 to 33,060
	1.9 percent
	25 percent
	$
	1,860
	
4.19	33,061 to 38,570
	2.0 percent
	25 percent
	$
	1,860
	
4.20	38,571 to 44,070
	2.0 percent
	30 percent
	$
	1,860
	
4.21	44,071 to 51,430
	2.0 percent
	30 percent
	$
	1,860
	
4.22	51,431 to 53,260
	2.0 percent
	30 percent
	$
	1,690
	
4.23	53,261 to 55,100
	2.0 percent
	30 percent
	$
	1,520
	
4.24	55,101 to 56,950
	2.0 percent
	30 percent
	$
	1,290
	
4.25	56,951 to 58,770
	2.0 percent
	35 percent
	$
	1,120
	
4.26	58,771 to 60,620
	2.0 percent
	35 percent
	$
	1,020
	
4.27	60,621 to 62,450
	2.0 percent
	35 percent
	$
	570
	
4.28	62,451 to 64,290
	2.0 percent
	35 percent
	$
	220
	
4.29 	The payment made to a claimant is the amount of the state refund calculated under this 
4.30 	subdivision. No payment is allowed if the claimant's household income is $61,320 $64,291
4.31 	or more.

4.32 	EFFECTIVE DATE. This section is effective for refunds based on rent paid after 
4.33 	December 31, 2022.