Minnesota Legislature
HF 2348
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Bill Text Versions
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| Introduction | Posted on 03/24/2007 |
Current Version - as introduced
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A bill for an act
relating to property taxation; providing a property tax refund for owners of
noncommercial seasonal-recreational property; amending Minnesota Statutes
2006, sections 290A.03, by adding subdivisions; 290A.04, by adding a
subdivision.
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. 5a. new text end
new text begin Seasonal-recreational household income. new text end
new text begin
"Seasonal-recreational
household income" means the household income of all owners of a seasonal-recreational
property, other than incomes of dependents.
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.03, is amended by adding a subdivision
to read:
new text begin Subd. 8a. new text end
new text begin Seasonal-recreational claimant. new text end
new text begin
"Seasonal-recreational claimant" means
a person, other than a dependent, as defined under sections 151 and 152 of the Internal
Revenue Code, disregarding section 152(b)(3) of the Internal Revenue Code, who owns a
seasonal-recreational property and who has filed a claim authorized by this chapter.
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. 3.
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 Seasonal-recreational property. new text end
new text begin
"Seasonal-recreational property"
means a parcel of property classified as noncommercial class 4c(1) under section 273.13,
subdivision 25, or contiguous parcels of noncommercial 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. 4.
Minnesota Statutes 2006, section 290A.04, is amended by adding a subdivision
to read:
new text begin Subd. 2k. new text end
new text begin Seasonal-recreational property. new text end
new text begin
(a) A seasonal-recreational
claimant is eligible for a refund according to the same schedule as the schedule for the
homeowner refund under subdivision 2, based on the property taxes payable on the
seasonal-recreational property and the seasonal-recreational household income.
new text end
new text begin
(b) The refund under this subdivision may be claimed only if the seasonal-recreational
household income does not exceed the maximum household income limitation specified in
subdivision 2, after adjustment for inflation under subdivision 4.
new text end
new text begin
(c) No more than one claim may be filed each year for each seasonal-recreational
property.
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