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HF 174

as introduced - 90th Legislature (2017 - 2018) Posted on 01/13/2017 10:13am

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

Current Version - as introduced

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1.18 1.19

A bill for an act
relating to taxation; property; allowing the full amount of tax on an agricultural
homestead to qualify for the property tax refund and the special property tax refund;
amending Minnesota Statutes 2016, section 290A.03, subdivision 6.

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

Section 1.

Minnesota Statutes 2016, section 290A.03, subdivision 6, is amended to read:


Subd. 6.

Homestead.

"Homestead" means the dwelling occupied as the claimant's
principal residence and so much of the land surrounding it, not exceeding ten acres, as is
reasonably necessary for use of the dwelling as a home and any other property used for
purposes of a homestead as defined in section 273.13, subdivision 22, except deleted text begin for agricultural
land assessed as part of a homestead pursuant to
deleted text end new text begin that in the case of an agricultural homestead,
homestead has the meaning given in
new text end section 273.13, subdivision 23deleted text begin , "homestead" is limited
to the house and garage and immediately surrounding one acre of land
deleted text end . The homestead may
be owned or rented and may be a part of a multidwelling or multipurpose building and the
land on which it is built. A manufactured home, as defined in section 273.125, subdivision
8
, or a park trailer taxed as a manufactured home under section 168.012, subdivision 9,
assessed as personal property may be a dwelling for purposes of this subdivision.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable in 2018 and thereafter.
new text end