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HF 1812

as introduced - 88th Legislature (2013 - 2014) Posted on 04/29/2013 12:17pm

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
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Current Version - as introduced

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A bill for an act
 relating to taxation; property; authorizing a refund of taxes paid to a lake
improvement district by low-income homeowners; proposing coding for new
law in Minnesota Statutes, chapter 276.

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

Section 1.

new text begin [276.065] REFUND OF LAKE IMPROVEMENT DISTRICT TAX.
 new text end

new text begin (a) A low-income homeowner may apply to the county for a refund of any taxes
paid to a lake improvement district as defined under sections 103B.501 to 103B.581.
The county must process the application and issue a refund provided that the property
taxes have been paid. Applications for refunds must be filed within one year of the time
that the tax was paid, using the form prescribed in paragraph (d) and accompanied by a
low-income certification as provided under paragraph (c).
 new text end

new text begin (b) For the purposes of this section, "low-income" means having household income,
as defined under section 290A.03, that is less than 200 percent of the federal poverty
guidelines, adjusted for family size, as published in the federal register by the United
States Department of Health and Human Services.
 new text end

new text begin (c) In order to apply for a refund under this section, a taxpayer must first apply
to the commissioner of revenue for low-income certification. The commissioner must
prescribe the forms and procedures for applications for certification. The commissioner
must model the procedures as closely as possible to the requirements under chapter 290A.
The procedures must allow taxpayers to receive certification by August 1 of each year. A
certification based on income received in any year authorizes the taxpayer to receive the
refund under this section for taxes payable in the following year.
new text end

new text begin (d) The commissioner of revenue must develop an application form for use under
this section.
 new text end

new text begin (e) The county must adjust the settlement to the lake improvement district under
sections 276.11 and 276.111 to reflect the refunds issued.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective beginning with property taxes
payable in 2014.
 new text end