HF 2315

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/17/2025 06:43 p.m.

A bill for an act
relating to taxation; property tax refunds; expanding the targeting additional
property tax refund; amending Minnesota Statutes 2024, section 290A.04,
subdivision 2h.

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

Section 1.

Minnesota Statutes 2024, section 290A.04, subdivision 2h, is amended to read:

Subd. 2h.

Additional refund.

(a) If the gross property taxes payable on a homestead
increase more than 12 percent over the property taxes payable in the prior year on the same
property that is owned and occupied by the same owner on January 2 of both years, and the
amount of that increase is $100 or more, a claimant who is a homeowner shall be allowed
an additional refund equal to 60 percent of the amount of the increase over the greater of
deleted text begin 12 deleted text end new text begin six new text end percent of the prior year's property taxes payable or $100. This subdivision shall not
apply to any increase in the gross property taxes payable attributable to improvements made
to the homestead after the assessment date for the prior year's taxes.

The maximum refund allowed under this subdivision is deleted text begin $1,000 deleted text end new text begin $2,500 new text end .

(b) For purposes of this subdivision "gross property taxes payable" means property taxes
payable determined without regard to the refund allowed under this subdivision.

(c) In addition to the other proofs required by this chapter, each claimant under this
subdivision shall file with the property tax refund return a copy of the property tax statement
for taxes payable in the preceding year or other documents required by the commissioner.

(d) Upon request, the appropriate county official shall make available the names and
addresses of the property taxpayers who may be eligible for the additional property tax
refund under this section. The information shall be provided electronically. The county may
recover its costs by charging the person requesting the information the reasonable cost for
preparing the data. The information may not be used for any purpose other than for notifying
the homeowner of potential eligibility and assisting the homeowner, without charge, in
preparing a refund claim.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with refunds based on property
taxes payable after December 31, 2025.
new text end