HF 4906

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/09/2026 02:49 p.m.

A bill for an act
relating to taxation; providing for a onetime special property tax refund;
appropriating money.

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

Section 1. new text begin ONETIME PROPERTY TAX REFUND FOR TAXES PAYABLE IN 2026.
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 terms defined in this
subdivision have the meanings given.
new text end

new text begin (b) "Eligible property" means the following classes of property that are subject to property
taxes payable in 2026:
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new text begin (1) residential homestead property, including manufactured homes, classified as 1a or
1b under Minnesota Statutes, section 273.13, subdivision 22;
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new text begin (2) residential nonhomestead property classified as 4b or 4bb under Minnesota Statutes,
section 273.13, subdivision 25;
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new text begin (3) apartment property classified as 4a under Minnesota Statutes, section 273.13,
subdivision 25;
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new text begin (4) agricultural homestead and nonhomestead property classified as 2a under Minnesota
Statutes, section 273.13, subdivision 23;
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new text begin (5) rural vacant land property classified as 2b under Minnesota Statutes, section 273.13,
subdivision 23; and
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new text begin (6) managed forest land classified as 2c under Minnesota Statutes, section 273.13,
subdivision 23.
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new text begin (c) "Property taxes payable" means the sum of (1) local net property taxes under
Minnesota Statutes, section 273.1393, plus (2) any state general tax under Minnesota Statutes,
section 275.025, due on an eligible property in 2026.
new text end

new text begin (d) "Refund share" means a property owner's total property taxes payable on all of the
property owner's eligible properties, divided by the sum of the total property taxes payable
on all eligible properties of property owners who apply for a refund under this section.
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new text begin Subd. 2. new text end

new text begin Refund of eligible property taxes. new text end

new text begin (a) A property owner who paid more than
$0 in property taxes payable in 2026 may apply to the commissioner of revenue for a refund
under this section. To receive a refund under this section, a property owner must apply to
the commissioner of revenue no later than September 15, 2026. The commissioner of revenue
may determine the form and manner of the application but must begin accepting applications
no later than July 15, 2026. The commissioner must pay a refund under this section by
December 31, 2026, for a valid application for a refund.
new text end

new text begin (b) Each applicant eligible for a refund under this section must receive a refund equal
to the applicant's refund share, multiplied by the total appropriation under subdivision 3.
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new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin $4,000,000,000 in fiscal year 2027 is appropriated from the
general fund to the commissioner of revenue for refunds under this section. This is a onetime
appropriation.
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