Minnesota Legislature
HF 1678
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Bill Text Versions
| Engrossments | ||
|---|---|---|
| Introduction | Posted on 03/10/2005 |
Current Version - as introduced
1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20
1.21
1.22 1.23 1.24 1.25 1.26 1.27 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 2.14 2.15 2.16 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 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 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 3.37 3.38 3.39 3.40 3.41 3.42 3.43 3.44 3.45 3.46 3.47 3.48 3.49 3.50 3.51 3.52 3.53 3.54 3.55 3.56 3.57 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10 4.11 4.12
4.13
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 4.37 4.38 4.39 4.40 4.41 4.42 4.43 4.44 4.45 4.46 4.47 4.48 4.49 4.50 4.51 4.52 4.53 4.54 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
5.32 5.33 5.34
5.35 5.36 5.37
A bill for an act
relating to property tax refunds; modifying the
schedule for homeowners and renters; reducing the
percent of rent constituting property taxes; amending
Minnesota Statutes 2004, sections 290A.03,
subdivisions 11, 13; 290A.04, subdivisions 2, 2a;
repealing Minnesota Statutes 2004, section 290A.04,
subdivision 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2004, section 290A.03,
subdivision 11, is amended to read:
Subd. 11.
Rent constituting property taxes.
"Rent
constituting property taxes" means deleted text begin 19 deleted text end new text begin 13 new text end percent of the gross
rent actually paid in cash, or its equivalent, or the portion of
rent paid in lieu of property taxes, in any calendar year by a
claimant for the right of occupancy of the claimant's Minnesota
homestead in the calendar year, and which rent constitutes the
basis, in the succeeding calendar year of a claim for relief
under this chapter by the claimant.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for claims
based on rent paid in 2005 and thereafter.
new text end
Sec. 2.
Minnesota Statutes 2004, section 290A.03,
subdivision 13, is amended to read:
Subd. 13.
Property taxes payable.
"Property taxes
payable" means the property tax exclusive of special
assessments, penalties, and interest payable on a claimant's
homestead after deductions made under sections 273.135,
273.1384, 273.1391, 273.42, subdivision 2, and any other state
paid property tax credits in any calendar year, and after any
refund claimed and allowable under section 290A.04, subdivision
2h, that is first payable in the year that the property tax is
payable. In the case of a claimant who makes ground lease
payments, "property taxes payable" includes the amount of the
payments directly attributable to the property taxes assessed
against the parcel on which the house is located. No
apportionment or reduction of the "property taxes payable" shall
be required for the use of a portion of the claimant's homestead
for a business purpose if the claimant does not deduct any
business depreciation expenses for the use of a portion of the
homestead in the determination of federal adjusted gross
income. For homesteads which are manufactured homes as defined
in section 273.125, subdivision 8, and for homesteads which are
park trailers taxed as manufactured homes under section 168.012,
subdivision 9, "property taxes payable" shall also include deleted text begin 19 deleted text end new text begin 13
new text end
percent of the gross rent paid in the preceding year for the
site on which the homestead is located. When a homestead is
owned by two or more persons as joint tenants or tenants in
common, such tenants shall determine between them which tenant
may claim the property taxes payable on the homestead. If they
are unable to agree, the matter shall be referred to the
commissioner of revenue whose decision shall be final. Property
taxes are considered payable in the year prescribed by law for
payment of the taxes.
In the case of a claim relating to "property taxes
payable," the claimant must have owned and occupied the
homestead on January 2 of the year in which the tax is payable
and (i) the property must have been classified as homestead
property pursuant to section 273.124, on or before December 15
of the assessment year to which the "property taxes payable"
relate; or (ii) the claimant must provide documentation from the
local assessor that application for homestead classification has
been made on or before December 15 of the year in which the
"property taxes payable" were payable and that the assessor has
approved the application.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with
refunds based on property taxes payable in 2006 and thereafter,
and for claims based on rent paid in 2005 and thereafter.
new text end
Sec. 3.
Minnesota Statutes 2004, 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.
Percent Percent Maximum
Household Income of Income Paid by State
Claimant Refund
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 $1,450
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 $1,450
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 $1,410
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 $1,410
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 $1,360
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 $1,360
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 $1,310
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 $1,310
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 $1,260
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 $1,260
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 $1,210
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 $1,210
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 $1,160
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 $1,160
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 $1,110
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 $1,110
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 $1,070
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 $1,070
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 $970
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 $970
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 $870
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 $780
59,750 to 65,729 deleted text end deleted text begin 4.0 percent deleted text end deleted text begin 50 percent deleted text end deleted text begin $680
65,730 to 69,319 deleted text end deleted text begin 4.0 percent deleted text end deleted text begin 50 percent deleted text end deleted text begin $580
69,320 to 71,719 deleted text end deleted text begin 4.0 percent deleted text end deleted text begin 50 percent deleted text end deleted text begin $480
71,720 to 74,619 deleted text end deleted text begin 4.0 percent deleted text end deleted text begin 50 percent deleted text end deleted text begin $390
74,620 to 77,519 deleted text end deleted text begin 4.0 percent deleted text end deleted text begin 50 percent deleted text end deleted text begin $290
deleted text end new text begin
$0 to 1,309 new text end new text begin 1.0 percent new text end new text begin 15 percent new text end new text begin $1,000
1,310 to 2,619 new text end new text begin 1.1 percent new text end new text begin 15 percent new text end new text begin $1,000
2,620 to 3,949 new text end new text begin 1.2 percent new text end new text begin 15 percent new text end new text begin $970
3,950 to 5,269 new text end new text begin 1.3 percent new text end new text begin 20 percent new text end new text begin $970
5,270 to 6,569 new text end new text begin 1.4 percent new text end new text begin 20 percent new text end new text begin $940
6,570 to 9,199 new text end new text begin 1.5 percent new text end new text begin 20 percent new text end new text begin $940
9,200 to 10,509 new text end new text begin 1.6 percent new text end new text begin 25 percent new text end new text begin $900
10,510 to 11,829 new text end new text begin 1.7 percent new text end new text begin 25 percent new text end new text begin $900
11,830 to 13,139 new text end new text begin 1.8 percent new text end new text begin 25 percent new text end new text begin $870
13,140 to 14,439 new text end new text begin 1.9 percent new text end new text begin 30 percent new text end new text begin $870
14,440 to 15,769 new text end new text begin 2.0 percent new text end new text begin 30 percent new text end new text begin $840
15,770 to 18,399 new text end new text begin 2.1 percent new text end new text begin 30 percent new text end new text begin $840
18,400 to 19,709 new text end new text begin 2.2 percent new text end new text begin 35 percent new text end new text begin $800
19,710 to 21,019 new text end new text begin 2.3 percent new text end new text begin 35 percent new text end new text begin $800
21,020 to 22,339 new text end new text begin 2.4 percent new text end new text begin 40 percent new text end new text begin $740
22,340 to 27,589 new text end new text begin 2.5 percent new text end new text begin 45 percent new text end new text begin $600
27,590 to 31,529 new text end new text begin 2.6 percent new text end new text begin 45 percent new text end new text begin $470
31,530 to 39,409 new text end new text begin 2.7 percent new text end new text begin 45 percent new text end new text begin $400
39,410 to 45,969 new text end new text begin 2.8 percent new text end new text begin 50 percent new text end new text begin $300
45,970 to 52,539 new text end new text begin 3.0 percent new text end new text begin 50 percent new text end new text begin $200
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 $77,520 deleted text end new text begin $52,540 new text end or
more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with
refunds based on property taxes payable in 2006 and thereafter.
new text end
Sec. 4.
Minnesota Statutes 2004, 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.
Percent Percent Maximum
Household Income of Income Paid by State
Claimant Refund
deleted text begin
$ deleted text end 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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,190
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 $1,080
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 $ 960
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 $ 830
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 $ 720
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 $ 600
39,440 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 $ 360
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 $ 120
deleted text end new text begin
$0 to 3,949 new text end new text begin 1.0 percent new text end new text begin 5 percent new text end new text begin $1,000
3,950 to 5,249 new text end new text begin 1.0 percent new text end new text begin 10 percent new text end new text begin $1,000
5,250 to 6,559 new text end new text begin 1.1 percent new text end new text begin 10 percent new text end new text begin $1,000
6,560 to 9,199 new text end new text begin 1.2 percent new text end new text begin 10 percent new text end new text begin $1,000
9,200 to 11,829 new text end new text begin 1.3 percent new text end new text begin 15 percent new text end new text begin $1,000
11,830 to 13,139 new text end new text begin 1.4 percent new text end new text begin 15 percent new text end new text begin $1,000
13,140 to 14,439 new text end new text begin 1.4 percent new text end new text begin 20 percent new text end new text begin $1,000
14,440 to 17,079 new text end new text begin 1.5 percent new text end new text begin 20 percent new text end new text begin $1,000
17,080 to 18,389 new text end new text begin 1.6 percent new text end new text begin 20 percent new text end new text begin $1,000
18,390 to 19,699 new text end new text begin 1.7 percent new text end new text begin 25 percent new text end new text begin $1,000
19,700 to 22,339 new text end new text begin 1.8 percent new text end new text begin 25 percent new text end new text begin $1,000
22,340 to 23,639 new text end new text begin 1.9 percent new text end new text begin 35 percent new text end new text begin $1,000
23,640 to 24,949 new text end new text begin 2.0 percent new text end new text begin 35 percent new text end new text begin $1,000
24,950 to 26,269 new text end new text begin 2.2 percent new text end new text begin 35 percent new text end new text begin $1,000
26,270 to 27,579 new text end new text begin 2.4 percent new text end new text begin 35 percent new text end new text begin $1,000
27,580 to 28,899 new text end new text begin 2.6 percent new text end new text begin 40 percent new text end new text begin $1,000
28,900 to 30,219 new text end new text begin 2.7 percent new text end new text begin 40 percent new text end new text begin $1,000
30,220 to 31,529 new text end new text begin 2.8 percent new text end new text begin 40 percent new text end new text begin $1,000
31,530 to 32,829 new text end new text begin 2.9 percent new text end new text begin 45 percent new text end new text begin $910
32,830 to 34,159 new text end new text begin 3.0 percent new text end new text begin 45 percent new text end new text begin $810
34,160 to 35,469 new text end new text begin 3.1 percent new text end new text begin 45 percent new text end new text begin $690
35,470 to 36,779 new text end new text begin 3.2 percent new text end new text begin 45 percent new text end new text begin $600
36,780 to 38,089 new text end new text begin 3.3 percent new text end new text begin 50 percent new text end new text begin $500
38,090 to 39,409 new text end new text begin 3.4 percent new text end new text begin 50 percent new text end new text begin $300
39,410 to 40,729 new text end new text begin 3.5 percent new text end new text begin 50 percent new text end new text begin $100
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 $40,730 new 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 2005 and thereafter.
new text end
Sec. 5. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2004, section 290A.04, subdivision 4, is
repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refund
claims based on property taxes payable in 2007 and thereafter,
and rent paid in 2006 and thereafter.
new text end