Minnesota Legislature
HF 1647
as introduced - 88th Legislature (2013 - 2014) Posted on 03/20/2013 10:42am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 03/20/2013 |
Current Version - as introduced
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4.1 4.2
A bill for an act
relating to taxation; property; modifying the property tax refund for renters;
extending income eligibility; amending Minnesota Statutes 2012, section
290A.04, subdivisions 2a, 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, 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.
| Household Income |
Percent of Income |
Percent Paid by Claimant |
Maximum State Refund |
|
|
deleted text begin
$0 to 3,589 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
1,190 deleted text end |
|
deleted text begin
3,590 to 4,779 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
1,190 deleted text end |
|
deleted text begin
4,780 to 5,969 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
1,190 deleted text end |
|
deleted text begin
5,970 to 8,369 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
1,190 deleted text end |
|
deleted text begin
8,370 to 10,759 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
1,190 deleted text end |
|
deleted text begin
10,760 to 11,949 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
1,190 deleted text end |
|
deleted text begin
11,950 to 13,139 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
1,190 deleted text end |
|
deleted text begin
13,140 to 15,539 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
1,190 deleted text end |
|
deleted text begin
15,540 to 16,729 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
1,190 deleted text end |
|
deleted text begin
16,730 to 17,919 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
1,190 deleted text end |
|
deleted text begin
17,920 to 20,319 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
1,190 deleted text end |
|
deleted text begin
20,320 to 21,509 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
1,190 deleted text end |
|
deleted text begin
21,510 to 22,699 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
1,190 deleted text end |
|
deleted text begin
22,700 to 23,899 deleted text end |
deleted text begin
2.2 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
23,900 to 25,089 deleted text end |
deleted text begin
2.4 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
25,090 to 26,289 deleted text end |
deleted text begin
2.6 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
26,290 to 27,489 deleted text end |
deleted text begin
2.7 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
27,490 to 28,679 deleted text end |
deleted text begin
2.8 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
28,680 to 29,869 deleted text end |
deleted text begin
2.9 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
29,870 to 31,079 deleted text end |
deleted text begin
3.0 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
31,080 to 32,269 deleted text end |
deleted text begin
3.1 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
32,270 to 33,459 deleted text end |
deleted text begin
3.2 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,190 deleted text end |
|
deleted text begin
33,460 to 34,649 deleted text end |
deleted text begin
3.3 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,080 deleted text end |
|
deleted text begin
34,650 to 35,849 deleted text end |
deleted text begin
3.4 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
960 deleted text end |
|
deleted text begin
35,850 to 37,049 deleted text end |
deleted text begin
3.5 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
37,050 to 38,239 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
720 deleted text end |
|
deleted text begin
38,240 to 39,439 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
600 deleted text end |
|
deleted text begin
38,440 to 40,629 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
360 deleted text end |
|
deleted text begin
40,630 to 41,819 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
120 deleted text end |
|
new text begin
$0 to 4,909 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
1,630 new text end |
|
new text begin
4,910 to 6,529 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
1,630 new text end |
|
new text begin
6,530 to 8,159 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
1,630 new text end |
|
new text begin
8,160 to 11,439 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
1,630 new text end |
|
new text begin
11,440 to 14,709 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
1,630 new text end |
|
new text begin
14,710 to 16,339 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
1,630 new text end |
|
new text begin
16,340 to 17,959 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
1,630 new text end |
|
new text begin
17,960 to 21,239 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
1,630 new text end |
|
new text begin
21,240 to 22,869 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
1,630 new text end |
|
new text begin
22,870 to 24,499 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
1,630 new text end |
|
new text begin
24,500 to 27,779 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
1,630 new text end |
|
new text begin
27,780 to 29,399 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
1,630 new text end |
|
new text begin
29,400 to 31,029 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
1,630 new text end |
|
new text begin
31,030 to 32,669 new text end |
new text begin
2.2 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
32,670 to 34,299 new text end |
new text begin
2.4 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
34,300 to 35,939 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
1,630 new text end |
|
new text begin
35,940 to 37,579 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
1,630 new text end |
|
new text begin
37,580 to 39,199 new text end |
new text begin
2.8 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
39,200 to 40,829 new text end |
new text begin
2.9 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
40,830 to 42,489 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
1,630 new text end |
|
new text begin
42,490 to 44,109 new text end |
new text begin
3.1 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
44,110 to 45,739 new text end |
new text begin
3.2 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,630 new text end |
|
new text begin
45,740 to 49,999 new text end |
new text begin
3.3 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,480 new text end |
|
new text begin
50,000 to 54,999 new text end |
new text begin
3.4 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,310 new text end |
|
new text begin
55,000 to 59,999 new text end |
new text begin
3.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,130 new text end |
|
new text begin
60,000 to 64,999 new text end |
new text begin
3.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
980 new text end |
|
new text begin
65,000 to 69,999 new text end |
new text begin
3.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
820 new text end |
|
new text begin
70,000 to 72,499 new text end |
new text begin
3.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
490 new text end |
|
new text begin
72,500 to 74,999 new text end |
new text begin
3.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
160 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 $41,820
deleted text end new text begin $75,000new 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
2013 and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2012, 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, 2011, 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 2000deleted text end new text begin 2013new 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 refund claims based on rent
paid in 2013 and thereafter.
new text end