Minnesota Legislature
HF 1083
as introduced - 87th Legislature (2011 - 2012) Posted on 03/14/2011 10:33am
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A bill for an act
relating to property taxation; modifying the homeowner property tax refund;
amending Minnesota Statutes 2010, section 290A.04, subdivisions 2, 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 290A.04, subdivision 2, is amended to
read:
Subd. 2.
Homeowners.
A claimant whose property taxes payable are in excess
of the percentage of the household income stated below shall pay an amount equal to
the percent of income shown for the appropriate household income level along with the
percent to be paid by the claimant of the remaining amount of property taxes payable.
The state refund equals the amount of property taxes payable that remain, up to the state
refund amount shown below.
|
deleted text begin
Household Income deleted text end |
deleted text begin
Percent of Income deleted text end |
deleted text begin
Percent Paid by Claimant deleted text end |
deleted text begin
Maximum State Refund deleted text end |
|
|
deleted text begin
$0 to 1,189 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,850 deleted text end |
|
deleted text begin
1,190 to 2,379 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,850 deleted text end |
|
deleted text begin
2,380 to 3,589 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,800 deleted text end |
|
deleted text begin
3,590 to 4,789 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,800 deleted text end |
|
deleted text begin
4,790 to 5,979 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,730 deleted text end |
|
deleted text begin
5,980 to 8,369 deleted text end |
deleted text begin
1.5 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,730 deleted text end |
|
deleted text begin
8,370 to 9,559 deleted text end |
deleted text begin
1.6 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,670 deleted text end |
|
deleted text begin
9,560 to 10,759 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,670 deleted text end |
|
deleted text begin
10,760 to 11,949 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,610 deleted text end |
|
deleted text begin
11,950 to 13,139 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,610 deleted text end |
|
deleted text begin
13,140 to 14,349 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,540 deleted text end |
|
deleted text begin
14,350 to 16,739 deleted text end |
deleted text begin
2.1 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,540 deleted text end |
|
deleted text begin
16,740 to 17,929 deleted text end |
deleted text begin
2.2 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,480 deleted text end |
|
deleted text begin
17,930 to 19,119 deleted text end |
deleted text begin
2.3 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,480 deleted text end |
|
deleted text begin
19,120 to 20,319 deleted text end |
deleted text begin
2.4 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,420 deleted text end |
|
deleted text begin
20,320 to 25,099 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,420 deleted text end |
|
deleted text begin
25,100 to 28,679 deleted text end |
deleted text begin
2.6 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,360 deleted text end |
|
deleted text begin
28,680 to 35,849 deleted text end |
deleted text begin
2.7 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,360 deleted text end |
|
deleted text begin
35,850 to 41,819 deleted text end |
deleted text begin
2.8 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,240 deleted text end |
|
deleted text begin
41,820 to 47,799 deleted text end |
deleted text begin
3.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,240 deleted text end |
|
deleted text begin
47,800 to 53,779 deleted text end |
deleted text begin
3.2 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,110 deleted text end |
|
deleted text begin
53,780 to 59,749 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
990 deleted text end |
|
deleted text begin
59,750 to 65,729 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
870 deleted text end |
|
deleted text begin
65,730 to 69,319 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
740 deleted text end |
|
deleted text begin
69,320 to 71,719 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
610 deleted text end |
|
deleted text begin
71,720 to 74,619 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
500 deleted text end |
|
deleted text begin
74,620 to 77,519 deleted text end |
deleted text begin
3.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
370 deleted text end |
|
new text begin
Household Income new text end |
new text begin
Percent of Income new text end |
new text begin
Percent Paid by Claimant new text end |
new text begin
Maximum State Refund new text end |
|
|
new text begin
$0 to 1,549 new text end |
new text begin
1.0 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
1,550 to 3,089 new text end |
new text begin
1.1 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
3,090 to 4,669 new text end |
new text begin
1.2 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
4,670 to 6,229 new text end |
new text begin
1.3 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
6,230 to 7,769 new text end |
new text begin
1.4 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
7,770 to 10,879 new text end |
new text begin
1.5 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
10,880 to 12,429 new text end |
new text begin
1.6 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
12,430 to 13,989 new text end |
new text begin
1.7 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
13,990 to 15,539 new text end |
new text begin
1.8 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,500 new text end |
|
new text begin
15,540 to 17,079 new text end |
new text begin
1.9 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
17,080 to 18,659 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
18,660 to 21,759 new text end |
new text begin
2.1 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
21,760 to 23,309 new text end |
new text begin
2.2 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
23,310 to 24,859 new text end |
new text begin
2.3 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
24,860 to 26,419 new text end |
new text begin
2.4 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
26,420 to 32,629 new text end |
new text begin
2.5 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
32,630 to 37,279 new text end |
new text begin
2.6 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,500 new text end |
|
new text begin
37,280 to 46,609 new text end |
new text begin
2.7 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,500 new text end |
|
new text begin
46,610 to 49,999 new text end |
new text begin
2.8 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
2,000 new text end |
|
new text begin
50,000 to 54,999 new text end |
new text begin
2.8 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,500 new text end |
|
new text begin
55,000 to 59,999 new text end |
new text begin
3.0 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,000 new text end |
|
new text begin
60,000 to 64,999 new text end |
new text begin
3.0 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
750 new text end |
|
new text begin
65,000 to 69,999 new text end |
new text begin
3.0 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
500 new text end |
The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision. No payment is allowed if the claimant's household income is
deleted text begin $77,520deleted text end new text begin $70,000new text end or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with refunds based on
taxes payable in 2012.
new text end
Sec. 2.
Minnesota Statutes 2010, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
new text begin (a) new text end Beginning for property tax refunds payable in
calendar year 2002, the commissioner shall annually adjust the dollar amounts of the
income thresholds and the maximum refunds under subdivisions 2 and 2a for inflation.
The commissioner shall make the inflation adjustments in accordance with section 1(f) of
the Internal Revenue Code, except that for purposes of this subdivision the percentage
increase shall be determined new text begin as provided in this subdivision.
new text end
new text begin
(b) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2 for inflation, the percentage increase shall be determined from
the year ending on June 30, 2011, to the year ending on June 30 of the year preceding that
in which the refund is payable.
new text end
new text begin (c) In adjusting the dollar amounts of the income thresholds and the maximum
refunds under subdivision 2a for inflation, the percentage increase shall be determined
new text end from the year ending on June 30, 2000, to the year ending on June 30 of the year preceding
that in which the refund is payable.
new text begin (d) new text end The commissioner shall use the appropriate percentage increase to annually
adjust the income thresholds and maximum refunds under subdivisions 2 and 2a for
inflation without regard to whether or not the income tax brackets are adjusted for inflation
in that year. The commissioner shall round the thresholds and the maximum amounts,
as adjusted to the nearest $10 amount. If the amount ends in $5, the commissioner shall
round it up to the next $10 amount.
new text begin (e) new text end The commissioner shall annually announce the adjusted refund schedule at the
same time provided under section 290.06. The determination of the commissioner under
this subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning for refunds based on
taxes payable in 2013.
new text end