Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

HF 1566

as introduced - 90th Legislature (2017 - 2018) Posted on 03/23/2017 04:36pm

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

Bill Text Versions

Engrossments
Introduction Posted on 02/22/2017

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.15 1.14 1.13 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.16 2.15 2.14 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12
3.13 3.14
3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.24 3.23 3.22 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.13 4.12 4.11 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 4.34 4.35 4.36 5.1 5.2 5.3
5.4 5.5
5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26 5.27 5.28 5.29
5.30 5.31

A bill for an act
relating to property tax refunds; modifying the schedules for the homestead credit
state refund and the property tax refund for renters; amending Minnesota Statutes
2016, section 290A.04, subdivisions 2, 2a, 4.

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

Section 1.

Minnesota Statutes 2016, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeowners; homestead credit refund.

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 1,619
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 2,580
deleted text end
deleted text begin 1,620 to 3,229
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 2,580
deleted text end
deleted text begin 3,230 to 4,889
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 2,580
deleted text end
deleted text begin 4,890 to 6,519
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 2,580
deleted text end
deleted text begin 6,520 to 8,129
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 2,580
deleted text end
deleted text begin 8,130 to 11,389
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 2,580
deleted text end
deleted text begin 11,390 to 13,009
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 13,010 to 14,649
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 14,650 to 16,269
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 16,270 to 17,879
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 17,880 to 22,779
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 22,780 to 24,399
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 2,580
deleted text end
deleted text begin 24,400 to 27,659
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 2,580
deleted text end
deleted text begin 27,660 to 39,029
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 39,030 to 56,919
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,090
deleted text end
deleted text begin 56,920 to 65,049
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,830
deleted text end
deleted text begin 65,050 to 73,189
deleted text end
deleted text begin 2.1 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,510
deleted text end
deleted text begin 73,190 to 81,319
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,350
deleted text end
deleted text begin 81,320 to 89,449
deleted text end
deleted text begin 2.3 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,180
deleted text end
deleted text begin 89,450 to 94,339
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,000
deleted text end
deleted text begin 94,340 to 97,609
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 830
deleted text end
deleted text begin 97,610 to 101,559
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 680
deleted text end
deleted text begin 101,560 to 105,499
deleted text end
deleted text begin 2.5 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
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 1,699
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 3,000
new text end
new text begin 1,700 to 3,389
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 3,000
new text end
new text begin 3,390 to 5,129
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 3,000
new text end
new text begin 5,130 to 6,839
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 3,000
new text end
new text begin 6,840 to 8,529
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 3,000
new text end
new text begin 8,530 to 11,959
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 3,000
new text end
new text begin 11,960 to 13,659
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 13,660 to 15,379
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 15,380 to 17,079
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 17,080 to 18,769
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 18,770 to 23,909
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 23,910 to 25,609
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 25,610 to 29,029
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 29,030 to 40,969
new text end
new text begin 2.0 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 40,970 to 49,999
new text end
new text begin 2.0 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 50,000 to 54,869
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,800
new text end
new text begin 54,870 to 59,749
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,600
new text end
new text begin 59,750 to 64,009
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 2,400
new text end
new text begin 64,010 to 68,279
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 2,400
new text end
new text begin 68,280 to 76,819
new text end
new text begin 2.0 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 76,820 to 80,819
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 80,820 to 85,359
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,600
new text end
new text begin 85,360 to 89,999
new text end
new text begin 2.1 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,400
new text end
new text begin 90,000 to 92,499
new text end
new text begin 2.2 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,240
new text end
new text begin 92,500 to 93,889
new text end
new text begin 2.3 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,240
new text end
new text begin 93,890 to 94,999
new text end
new text begin 2.3 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,050
new text end
new text begin 95,000 to 97,499
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,050
new text end
new text begin 97,500 to 99,999
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,050
new text end
new text begin 100,000 to 102,459
new text end
new text begin 2.5 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 870
new text end
new text begin 102,460 to 106,599
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 710
new text end
new text begin 106,600 to 110,739
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 520
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 $105,500deleted text end new text begin
$110,740
new text end or more.

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

Sec. 2.

Minnesota Statutes 2016, section 290A.04, subdivision 2a, is amended to read:


Subd. 2a.

Renters.

A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must 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 rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
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 4,909
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 5 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 4,910 to 6,529
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,000
deleted text end
deleted text begin 6,530 to 8,159
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,950
deleted text end
deleted text begin 8,160 to 11,439
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 10 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,900
deleted text end
deleted text begin 11,440 to 14,709
deleted text end
deleted text begin 1.3 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 14,710 to 16,339
deleted text end
deleted text begin 1.4 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 16,340 to 17,959
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 1,750
deleted text end
deleted text begin 17,960 to 21,239
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 1,700
deleted text end
deleted text begin 21,240 to 22,869
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,650
deleted text end
deleted text begin 22,870 to 24,499
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 1,650
deleted text end
deleted text begin 24,500 to 27,779
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 1,650
deleted text end
deleted text begin 27,780 to 29,399
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 1,650
deleted text end
deleted text begin 29,400 to 34,299
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 1,650
deleted text end
deleted text begin 34,300 to 39,199
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,650
deleted text end
deleted text begin 39,200 to 45,739
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,650
deleted text end
deleted text begin 45,740 to 47,369
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,500
deleted text end
deleted text begin 47,370 to 49,009
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,350
deleted text end
deleted text begin 49,010 to 50,649
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,150
deleted text end
deleted text begin 50,650 to 52,269
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,000
deleted text end
deleted text begin 52,270 to 53,909
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 900
deleted text end
deleted text begin 53,910 to 55,539
deleted text end
deleted text begin 2.0 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 55,540 to 57,169
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 200
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 5,149
new text end
new text begin 1.0 percent
new text end
new text begin 5 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 5,150 to 6,849
new text end
new text begin 1.0 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 6,850 to 8,569
new text end
new text begin 1.1 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 8,570 to 12,009
new text end
new text begin 1.2 percent
new text end
new text begin 10 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 12,010 to 15,439
new text end
new text begin 1.3 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 15,440 to 17,149
new text end
new text begin 1.4 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,000
new text end
new text begin 17,150 to 18,849
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 3,000
new text end
new text begin 18,850 to 22,289
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 2,800
new text end
new text begin 22,290 to 24,009
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 2,600
new text end
new text begin 24,010 to 25,719
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 2,400
new text end
new text begin 25,720 to 29,159
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 2,200
new text end
new text begin 29,160 to 30,859
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 2,000
new text end
new text begin 30,860 to 32,999
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 2,000
new text end
new text begin 33,000 to 35,999
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 1,800
new text end
new text begin 36,000 to 41,149
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 41,150 to 48,009
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 48,010 to 49,719
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,600
new text end
new text begin 49,720 to 51,439
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,600
new text end
new text begin 51,440 to 53,159
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,400
new text end
new text begin 53,160 to 54,859
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,200
new text end
new text begin 54,860 to 56,589
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 1,000
new text end
new text begin 56,590 to 58,299
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 520
new text end
new text begin 58,300 to 60,009
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 210
new text end

The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin $57,170deleted text end new text begin $60,010new text end
or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims based on rent paid in 2017
and thereafter.
new text end

Sec. 3.

Minnesota Statutes 2016, section 290A.04, subdivision 4, is amended to read:


Subd. 4.

Inflation adjustment.

(a) 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
as provided in this subdivision.

(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, deleted text begin 2013deleted text end new text begin 2017new text end , to the year ending on June 30 of the year preceding that in
which the refund is payable.

(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 from the
year ending on June 30, deleted text begin 2013deleted text end new text begin 2017new text end , to the year ending on June 30 of the year preceding that
in which the refund is payable.

(d) 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.

(e) 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 for claims based on property taxes payable
in 2018 and rent paid in 2017 and thereafter.
new text end