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HF 2254

as introduced - 90th Legislature (2017 - 2018) Posted on 03/08/2017 11:32am

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

Bill Text Versions

Engrossments
Introduction Posted on 03/08/2017

Current Version - as introduced

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A bill for an act
relating to taxation; property; modifying the senior citizens' property tax deferral;
providing for reconsideration following denial; amending Minnesota Statutes 2016,
section 290B.04, subdivision 2, by adding a subdivision.

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

Section 1.

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


Subd. 2.

Approval; recording.

new text begin(a) new text endThe commissioner shall approve all deleted text begininitialdeleted text end applications
that qualify under this chapter and shall notify qualifying homeowners deleted text beginon or before December
1
deleted text end. The commissioner may investigate the facts or require confirmation in regard to an
application. new text beginA resubmission of an application originally denied by the commissioner for
reasons including but not limited to administrative mistake, inadvertence, error, or delay;
the taxpayer's inability, disability, or language barrier that prevented the taxpayer from
submitting necessary documentation on time; or other circumstances beyond the taxpayer's
control, which is resubmitted containing additional, corrected, or missing legal
documentation, shall retain the application date of the original application.
new text endThe commissioner
shall record or file a notice of qualification for deferral, including the names of the qualifying
homeowners and a legal description of the property, in the office of the county recorder, or
registrar of titles, whichever is applicable, in the county where the qualifying property is
located. The notice must state that it serves as a notice of lien and that it includes deferrals
under this section for future years. The commissioner shall prescribe the form of the notice.
Execution of the notice by the original or facsimile signature of the commissioner or a
delegate entitles the notice to be recorded, and no other attestation, certification, or
acknowledgment is necessary. The homeowner shall pay the recording or filing fees for the
notice, which, notwithstanding section 357.18, shall be paid by the homeowner at the time
of satisfaction of the lien.

new text begin (b) If an application made prior to November 1 is not approved prior to December 1 of
the year it was submitted, any unpaid taxes in the year or years following the year of initial
application, including any penalties and interest, must be treated as provided in subdivision
7 once the application is approved.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for resubmissions of applications filed
on or after the day following final enactment regardless of when the initial application was
filed.
new text end

Sec. 2.

Minnesota Statutes 2016, section 290B.04, is amended by adding a subdivision to
read:


new text begin Subd. 8. new text end

new text begin Reconsideration of denial. new text end

new text begin The commissioner may suspend the running of the
time period for application during periods of the taxpayer's disability and to prevent tax
forfeiture of the taxpayer's home. If a taxpayer's application under this chapter is denied,
the commissioner shall reconsider the application if the denial was based on an administrative
mistake, inadvertence, error, or delay; the taxpayer's inability, disability, or language barrier
that prevented the taxpayer from submitting necessary documentation on time; or other
circumstances beyond the taxpayer's control. If the commissioner determines that the denial
was based on one of these reasons, the commissioner shall reverse the denial, provide
additional time for the taxpayer to amend the application, or provide other relief as the
commissioner deems appropriate.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for denials issued on or after the day
following final enactment regardless of when the initial application was filed.
new text end