1.1 	A bill for an act
1.2 	relating to taxation; property; extending the deadline for property tax refund 
1.3 	claims; amending Minnesota Statutes 2014, section 289A.40, subdivision 4.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2014, section 289A.40, subdivision 4, is amended to read:
1.6 		Subd. 4.Property tax refund claims. A property tax refund claim under chapter 
1.7 	290A is not allowed if the initial claim is filed more than one year 14 months after the 
1.8 	original due date for filing the claim.

1.9 	EFFECTIVE DATE. This section is effective for refund claims based on taxes 
1.10 	payable in 2015 and rent paid in 2014, and thereafter.