Minnesota Legislature
HF 2348
as introduced - 91st Legislature (2019 - 2020) Posted on 03/18/2019 10:21pm
KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to taxation; property tax refunds; increasing the maximum refund for the
homestead credit refund; amending Minnesota Statutes 2018, section 290A.04,
subdivision 2.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:
Subd. 2.
Homeowners; homestead credit refund.
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.
|
deleted text begin
Household Income deleted text end |
deleted text begin
Percent of Income deleted text end |
deleted text begin
Percent Paid by Claimant deleted text end |
deleted text begin
Maximum State Refund deleted text end |
|
|
deleted text begin
$0 to 1,619 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
1,620 to 3,229 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
3,230 to 4,889 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
4,890 to 6,519 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
6,520 to 8,129 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
8,130 to 11,389 deleted text end |
deleted text begin
1.5 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
11,390 to 13,009 deleted text end |
deleted text begin
1.6 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
13,010 to 14,649 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
14,650 to 16,269 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
20 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
16,270 to 17,879 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
17,880 to 22,779 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
22,780 to 24,399 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
24,400 to 27,659 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
27,660 to 39,029 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,580 deleted text end |
|
deleted text begin
39,030 to 56,919 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
35 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,090 deleted text end |
|
deleted text begin
56,920 to 65,049 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,830 deleted text end |
|
deleted text begin
65,050 to 73,189 deleted text end |
deleted text begin
2.1 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,510 deleted text end |
|
deleted text begin
73,190 to 81,319 deleted text end |
deleted text begin
2.2 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,350 deleted text end |
|
deleted text begin
81,320 to 89,449 deleted text end |
deleted text begin
2.3 percent deleted text end |
deleted text begin
40 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,180 deleted text end |
|
deleted text begin
89,450 to 94,339 deleted text end |
deleted text begin
2.4 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,000 deleted text end |
|
deleted text begin
94,340 to 97,609 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
830 deleted text end |
|
deleted text begin
97,610 to 101,559 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
680 deleted text end |
|
deleted text begin
101,560 to 105,499 deleted text end |
deleted text begin
2.5 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
500 deleted text end |
|
new text begin
Household Income new text end |
new text begin
Percent of Income new text end |
new text begin
Percent Paid by Claimant new text end |
new text begin
Maximum State Refund new text end |
|
|
new text begin
$0 to 1,780 new text end |
new text begin
1.0 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
1,780 to 3,550 new text end |
new text begin
1.1 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
3,550 to 5,380 new text end |
new text begin
1.2 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
5,380 to 7,170 new text end |
new text begin
1.3 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
7,170 to 8,940 new text end |
new text begin
1.4 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
8,940 to 12,530 new text end |
new text begin
1.5 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
12,530 to 14,310 new text end |
new text begin
1.6 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
14,310 to 16,120 new text end |
new text begin
1.7 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
16,120 to 17,900 new text end |
new text begin
1.8 percent new text end |
new text begin
20 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
17,900 to 19,670 new text end |
new text begin
1.9 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
19,670 to 25,060 new text end |
new text begin
2.0 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
25,060 to 26,840 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
26,840 to 30,430 new text end |
new text begin
2.0 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
30,430 to 42,940 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
3,340 new text end |
|
new text begin
42,940 to 62,620 new text end |
new text begin
2.0 percent new text end |
new text begin
35 percent new text end |
new text begin
$ new text end |
new text begin
2,800 new text end |
|
new text begin
62,620 to 71,570 new text end |
new text begin
2.0 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
2,510 new text end |
|
new text begin
71,570 to 80,520 new text end |
new text begin
2.1 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
2,160 new text end |
|
new text begin
80,520 to 89,470 new text end |
new text begin
2.2 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,990 new text end |
|
new text begin
89,470 to 98,410 new text end |
new text begin
2.3 percent new text end |
new text begin
40 percent new text end |
new text begin
$ new text end |
new text begin
1,800 new text end |
|
new text begin
98,410 to 103,790 new text end |
new text begin
2.4 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,600 new text end |
|
new text begin
103,790 to 107,390 new text end |
new text begin
2.5 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,410 new text end |
|
new text begin
107,390 to 111,740 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,250 new text end |
|
new text begin
111,740 to 116,070 new text end |
new text begin
2.5 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,050 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 $105,500deleted text end new text begin
$116,070new text end or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for refunds based on property taxes
payable after December 31, 2019.
new text end