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HF 1902

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

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

Bill Text Versions

Engrossments
Introduction Posted on 03/12/2007

Current Version - as introduced

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A bill for an act
relating to property taxation; providing a property tax refund for certain owners
of seasonal recreational property; amending Minnesota Statutes 2006, sections
290A.03, by adding a subdivision; 290A.04, subdivision 2h.

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

Section 1.

Minnesota Statutes 2006, section 290A.03, is amended by adding a
subdivision to read:


new text begin Subd. 16. new text end

new text begin Noncommercial seasonal residential recreational property.
new text end

new text begin "Noncommercial seasonal residential recreational property" means a parcel of property
classified as noncommercial class 4c(1) under section 273.13, subdivision 25, or
contiguous parcels of class 4c(1) property under the same ownership.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds filed in 2008 and
thereafter based on property taxes payable in 2008 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2006, section 290A.04, subdivision 2h, is amended to read:


Subd. 2h.

Additional refund.

(a) If the gross property taxes payable on a homestead
new text begin or a noncommercial seasonal residential recreational property new text end increase more than 12
percent over the property taxes payable in the prior year on the same property that is
owned deleted text begin and occupieddeleted text end by the same owner on January 2 of both years, and the amount of that
increase is $100 or more, a claimant deleted text begin who is a homeownerdeleted text end shall be allowed an additional
refund equal to 60 percent of the amount of the increase over the greater of 12 percent of
the prior year's property taxes payable or $100. This subdivision shall not apply to any
increase in the gross property taxes payable attributable to improvements made to the
deleted text begin homesteaddeleted text end new text begin property new text end after the assessment date for the prior year's taxes. This subdivision
shall not apply to any increase in the gross property taxes payable attributable to the
termination of valuation exclusions under section 273.11, subdivision 16.

The maximum refund allowed under this subdivision is $1,000new text begin for each qualifying
property
new text end .

(b) For purposes of this subdivision "gross property taxes payable" means property
taxes payable determined without regard to the refund allowed under this subdivision.

(c) In addition to the other proofs required by this chapter, each claimant under
this subdivision shall file with the property tax refund return a copy of the property tax
statement for taxes payable in the preceding year or other documents required by the
commissioner.

(d) Upon request, the appropriate county official shall make available the names and
addresses of the property taxpayers who may be eligible for the additional property tax
refund under this section. The information shall be provided on a magnetic computer
disk. The county may recover its costs by charging the person requesting the information
the reasonable cost for preparing the data. The information may not be used for any
purpose other than for notifying the deleted text begin homeownerdeleted text end new text begin property owner new text end of potential eligibility and
assisting the deleted text begin homeownerdeleted text end new text begin property ownernew text end , without charge, in preparing a refund claim.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds filed in 2008 and
thereafter based on property taxes payable in 2008 and thereafter.
new text end