as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 03/10/1997 |
1.1 A bill for an act 1.2 relating to property tax refunds; establishing a 1.3 uniform income percentage threshold; eliminating 1.4 maximum refund amounts; repealing the special property 1.5 tax refund; amending Minnesota Statutes 1996, section 1.6 290A.04, subdivisions 2, 2a, 3, and 6; repealing 1.7 Minnesota Statutes 1996, section 290A.04, subdivision 1.8 2h. 1.9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.10 Section 1. Minnesota Statutes 1996, section 290A.04, 1.11 subdivision 2, is amended to read: 1.12 Subd. 2. [HOMEOWNERS.] A claimant whose property taxes 1.13 payable are in excess ofthe percentage of thefour percent of 1.14 household incomestated belowshallpay an amount equal to the1.15percent of income shown for the appropriate household income1.16level along with the percent to be paid by the claimant of the1.17remaining amount of property taxes payable. Thereceive a state 1.18 refundequalsequal to the amount of excess property taxes 1.19payable that remain, up to the state refund amount shown below. 1.20PercentPercentMaximum1.21Household Incomeof IncomePaid byState1.22ClaimantRefund1.23$0 to 1,0291.2 percent18 percent$4401.241,030 to 2,0591.3 percent18 percent$4401.252,060 to 3,0991.4 percent20 percent$4401.263,100 to 4,1291.6 percent20 percent$4401.274,130 to 5,1591.7 percent20 percent$4401.285,160 to 7,2291.9 percent25 percent$4401.297,230 to 8,2592.1 percent25 percent$4401.308,260 to 9,2892.2 percent25 percent$4401.319,290 to 10,3192.3 percent30 percent$4401.3210,320 to 11,3492.4 percent30 percent$4401.3311,350 to 12,3892.5 percent30 percent$4401.3412,390 to 14,4492.6 percent30 percent$4402.114,450 to 15,4792.8 percent35 percent$4402.215,480 to 16,5093.0 percent35 percent$4402.316,510 to 17,5493.2 percent40 percent$4402.417,550 to 21,6693.3 percent40 percent$4402.521,670 to 24,7693.4 percent45 percent$4402.624,770 to 30,9593.5 percent45 percent$4402.730,960 to 36,1193.5 percent45 percent$4402.836,120 to 41,2793.7 percent50 percent$4402.941,280 to 58,8294.0 percent50 percent$4402.1058,830 to 59,8594.0 percent50 percent$3102.1159,860 to 60,8894.0 percent50 percent$2102.1260,890 to 61,9294.0 percent50 percent$1002.13The payment made to a claimant shall be the amount of the2.14state refund calculated under this subdivision.No payment is 2.15 allowed if the claimant's household income is $61,930 or more. 2.16 Sec. 2. Minnesota Statutes 1996, section 290A.04, 2.17 subdivision 2a, is amended to read: 2.18 Subd. 2a. [RENTERS.] A claimant whose rent constituting 2.19 property taxes exceedsthe percentage of thefour percent of 2.20 household incomestated below must pay an amount equal to the2.21percent of income shown for the appropriate household income2.22level along with the percent to be paid by the claimant of the2.23remaining amount of rent constituting property taxes. Theshall 2.24 receive a state refundequalsequal to the amount of excess rent 2.25 constituting property taxesthat remain, up to the maximum state2.26refund amount shown below. 2.27PercentPercentMaximum2.28Household Incomeof IncomePaid byState2.29ClaimantRefund2.30$0 to 3,0991.0 percent5 percent$1,0302.313,100 to 4,1291.0 percent10 percent$1,0302.324,130 to 5,1591.1 percent10 percent$1,0302.335,160 to 7,2291.2 percent10 percent$1,0302.347,230 to 9,2891.3 percent15 percent$1,0302.359,290 to 10,3191.4 percent15 percent$1,0302.3610,320 to 11,3491.4 percent20 percent$1,0302.3711,350 to 13,4191.5 percent20 percent$1,0302.3813,420 to 14,4491.6 percent20 percent$1,0302.3914,450 to 15,4791.7 percent25 percent$1,0302.4015,480 to 17,5491.8 percent25 percent$1,0302.4117,550 to 18,5791.9 percent30 percent$1,0302.4218,580 to 19,6092.0 percent30 percent$1,0302.4319,610 to 20,6392.2 percent30 percent$1,0302.4420,640 to 21,6692.4 percent30 percent$1,0302.4521,670 to 22,7092.6 percent35 percent$1,0302.4622,710 to 23,7392.7 percent35 percent$1,0302.4723,740 to 24,7692.8 percent35 percent$1,0302.4824,770 to 25,7992.9 percent40 percent$1,0302.4925,800 to 26,8393.0 percent40 percent$1,0302.5026,840 to 27,8693.1 percent40 percent$1,0302.5127,870 to 28,8993.2 percent40 percent$1,0302.5228,900 to 29,9293.3 percent45 percent$ 9302.5329,930 to 30,9593.4 percent45 percent$ 8302.5430,960 to 31,9993.5 percent45 percent$ 7202.5532,000 to 33,0293.5 percent50 percent$ 6202.5633,030 to 34,0593.5 percent50 percent$ 5203.134,060 to 35,0893.5 percent50 percent$ 3103.235,090 to 36,1193.5 percent50 percent$ 1003.3The payment made to a claimant is the amount of the state3.4refund calculated under this subdivision.No payment is allowed 3.5 if the claimant's household income is $36,120 or more. 3.6 Sec. 3. Minnesota Statutes 1996, section 290A.04, 3.7 subdivision 3, is amended to read: 3.8 Subd. 3. The commissioner of revenue shall construct and 3.9 make available to taxpayers a comprehensive table or form 3.10 showing how theproperty taxes to be paid andrefundallowed at3.11various levels of income and assessmentamount is determined. 3.12The table shall follow the schedule of income percentages,3.13maximums and other provisions specified in subdivision 2, except3.14that the commissioner may graduate the transition between income3.15brackets. All refunds shall be computed in accordance with3.16tables prepared and issued by the commissioner of revenue.3.17 The commissioner shall include on the form an appropriate 3.18 space or method for the claimant to identify if the property 3.19 taxes paid are for a manufactured home, as defined in section 3.20 273.125, subdivision 8, paragraph (c), or a park trailer taxed 3.21 as a manufactured home under section 168.012, subdivision 9. 3.22 Sec. 4. Minnesota Statutes 1996, section 290A.04, 3.23 subdivision 6, is amended to read: 3.24 Subd. 6. [INFLATION ADJUSTMENT.] Beginning for property 3.25 tax refunds payable in calendar year 1996, the commissioner 3.26 shall annually adjust the dollar amounts of the 3.27 incomethresholds and the maximum refundslimitations under 3.28 subdivisions 2 and 2a for inflation. The commissioner shall 3.29 make the inflation adjustments in accordance with section 3.30 290.06, subdivision 2d, except that for purposes of this 3.31 subdivision the percentage increase shall be determined from the 3.32 year ending on August 31, 1994, to the year ending on August 31 3.33 of the year preceding that in which the refund is payable. The 3.34 commissioner shall use the appropriate percentage increase to 3.35 annually adjust the incomethresholds and maximum refunds3.36 limitations under subdivisions 2 and 2a for inflation without 4.1 regard to whether or not the income tax brackets are adjusted 4.2 for inflation in that year. The commissioner shall round 4.3 thethresholds and the maximum amountsincome limitations, as 4.4 adjusted to the nearest $10 amount. If the amount ends in $5, 4.5 the commissioner shall round it up to the next $10 amount. 4.6 The commissioner shall annually announce the adjusted 4.7refund scheduleincome limitations at the same time provided 4.8 under section 290.06. The determination of the commissioner 4.9 under this subdivision is not a rule under the administrative 4.10 procedure act. 4.11 Sec. 5. [REPEALER.] 4.12 Minnesota Statutes 1996, section 290A.04, subdivision 2h, 4.13 is repealed. 4.14 Sec. 6. [EFFECTIVE DATE.] 4.15 Sections 1 to 4 are effective for refunds payable in 1998 4.16 and following years. Section 5 is effective after payment of 4.17 refunds payable in 1997.