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HF 1182

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

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

Engrossments
Introduction Posted on 02/19/2007

Current Version - as introduced

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A bill for an act
 relating to property taxation; limiting homestead property taxes for persons at
least age 65 to a percentage of income under certain conditions; amending
Minnesota Statutes 2006, section 290A.04, subdivisions 1, 2.

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

Section 1.

Minnesota Statutes 2006, section 290A.04, subdivision 1, is amended to
read:


Subdivision 1.

Refund.

A refund shall be allowed each claimant deleted text begin in the amount thatdeleted text end
new text begin based on the relationship between new text end property taxes payable or rent constituting property
taxes deleted text begin exceed the percentage ofdeleted text end new text begin and new text end the household income of the claimant deleted text begin specified in
subdivision 2 or 2adeleted text end in the year for which the taxes were levied or in the year in which the
rent was paid as specified in subdivision 2 or 2a. deleted text begin If the amount of property taxes payable
or rent constituting property taxes is equal to or less than the percentage of the household
income of the claimant specified in subdivision 2 or 2a in the year for which the taxes
were levied or in the year in which the rent was paid, the claimant shall not be eligible
for a state refund pursuant to this section.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims filed in 2008 and thereafter
based on property taxes payable in 2008 and thereafter.
 new text end

Sec. 2.

Minnesota Statutes 2006, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeowners.

new text begin (a) new text end A claimant whose property taxes payable are in excess
of the percentage of the household income stated below deleted text begin shall pay an amountdeleted text end new text begin is eligible for
a refund new text end equal to the new text begin excess property taxes payable times the new text end percent deleted text begin of incomedeleted text end new text begin paid by
the state new text end shown for the appropriate household income level deleted text begin along with the percent to be
paid by the claimant of the remaining amount of property taxes payabledeleted text end . The state refund
deleted text begin equals the amount of property taxes payable that remain, up to thedeleted text end new text begin under this paragraph
must not exceed the maximum new text end state refund amount shown below.

Household Income
 Percent of Income
 Percent Paid by
deleted text begin Claimantdeleted text end new text begin State
new text end 		Maximum State
Refund
$0 to 1,189
 1.0 percent
 deleted text begin 15deleted text end new text begin 85new text end percent
 $1,450
1,190 to 2,379
 1.1 percent
 deleted text begin 15deleted text end new text begin 85new text end percent
 $1,450
2,380 to 3,589
 1.2 percent
 deleted text begin 15deleted text end new text begin 85new text end percent
 $1,410
3,590 to 4,789
 1.3 percent
 deleted text begin 20deleted text end new text begin 80new text end percent
 $1,410
4,790 to 5,979
 1.4 percent
 deleted text begin 20deleted text end new text begin 80new text end percent
 $1,360
5,980 to 8,369
 1.5 percent
 deleted text begin 20deleted text end new text begin 80new text end percent
 $1,360
8,370 to 9,559
 1.6 percent
 deleted text begin 25deleted text end new text begin 75new text end percent
 $1,310
9,560 to 10,759
 1.7 percent
 deleted text begin 25deleted text end new text begin 75new text end percent
 $1,310
10,760 to 11,949
 1.8 percent
 deleted text begin 25deleted text end new text begin 75new text end percent
 $1,260
11,950 to 13,139
 1.9 percent
 deleted text begin 30deleted text end new text begin 70new text end percent
 $1,260
13,140 to 14,349
 2.0 percent
 deleted text begin 30deleted text end new text begin 70new text end percent
 $1,210
14,350 to 16,739
 2.1 percent
 deleted text begin 30deleted text end new text begin 70new text end percent
 $1,210
16,740 to 17,929
 2.2 percent
 deleted text begin 35deleted text end new text begin 65new text end percent
 $1,160
17,930 to 19,119
 2.3 percent
 deleted text begin 35deleted text end new text begin 65new text end percent
 $1,160
19,120 to 20,319
 2.4 percent
 deleted text begin 35deleted text end new text begin 65new text end percent
 $1,110
20,320 to 25,099
 2.5 percent
 deleted text begin 40deleted text end new text begin 60new text end percent
 $1,110
25,100 to 28,679
 2.6 percent
 deleted text begin 40deleted text end new text begin 60new text end percent
 $1,070
28,680 to 35,849
 2.7 percent
 deleted text begin 40deleted text end new text begin 60new text end percent
 $1,070
35,850 to 41,819
 2.8 percent
 deleted text begin 45deleted text end new text begin 55new text end percent
 $ . 970
41,820 to 47,799
 3.0 percent
 deleted text begin 45deleted text end new text begin 55new text end percent
 $ . 970
47,800 to 53,779
 3.2 percent
 deleted text begin 45deleted text end new text begin 55new text end percent
 $ . 870
53,780 to 59,749
 3.5 percent
 50 percent
 $ . 780
59,750 to 65,729
 4.0 percent
 50 percent
 $ . 680
65,730 to 69,319
 4.0 percent
 50 percent
 $ . 580
69,320 to 71,719
 4.0 percent
 50 percent
 $ . 480
71,720 to 74,619
 4.0 percent
 50 percent
 $ . 390
74,620 to 77,519
 4.0 percent
 50 percent
 $ . 290

new text begin (b) A claimant is eligible for a refund equal to the amount that the claimant's property
taxes payable, net of any refund determined under paragraph (a), exceed five percent of
household income, provided that: (i) the claimant or the claimant's spouse is at least 65
years of age as of December 31 of the year the taxes were levied, and (ii) the claimant or
the claimant's spouse has owned and occupied the property for which the claim is being
filed for at least 15 years as of December 31 of the year the taxes were levied.
 new text end

new text begin (c) A claimant's property tax refund is the sum of the refund amount determined
under paragraph (a) and the refund amount determined under paragraph (b).
 new text end

deleted text begin The payment made to a claimant shall be the amount of the state refund calculated
under this subdivision.deleted text end new text begin (d) new text end No payment is allowed if the claimant's household income
is $77,520 or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims filed in 2008 and thereafter
based on property taxes payable in 2008 and thereafter.
 new text end