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Minnesota Legislature

Office of the Revisor of Statutes

HF 140

as introduced - 89th Legislature (2015 - 2016) Posted on 02/12/2015 04:50pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/12/2015

Current Version - as introduced

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A bill for an act
relating to taxation; property; modifying additional property tax refund;
amending Minnesota Statutes 2014, section 290A.04, subdivision 2h.

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

Section 1.

Minnesota Statutes 2014, 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 deleted text begin12deleted text endnew text begin tennew text end 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 begin12deleted text endnew text begin tennew 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. This subdivision shall not apply to any increase in the gross property taxes payable
attributable to the termination of valuation exclusions under section 273.11, subdivision 16.

The maximum refund allowed under this subdivision is $1,000.

(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 on a magnetic computer
disk. 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 for refund claims based on taxes
payable in 2016 and thereafter.
new text end