1.1 	A bill for an act
1.2 	relating to taxation; property tax refunds; increasing the maximum refund for the 
1.3 	homestead credit refund;amending Minnesota Statutes 2018, section 290A.04, 
1.4 	subdivision 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:
1.7 		Subd. 2.Homeowners; homestead credit refund. A claimant whose property taxes 
1.8 	payable are in excess of the percentage of the household income stated below shall pay an 
1.9 	amount equal to the percent of income shown for the appropriate household income level 
1.10 	along with the percent to be paid by the claimant of the remaining amount of property taxes 
1.11 	payable. The state refund equals the amount of property taxes payable that remain, up to 
1.12 	the state refund amount shown below.

1.151.14
1.13
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
1.16	$0 to 1,619
	1.0 percent
	15 percent
	$
	2,580
	
1.17	1,620 to 3,229
	1.1 percent
	15 percent
	$
	2,580
	
1.18	3,230 to 4,889
	1.2 percent
	15 percent
	$
	2,580
	
1.19	4,890 to 6,519
	1.3 percent
	20 percent
	$
	2,580
	
1.20	6,520 to 8,129
	1.4 percent
	20 percent
	$
	2,580
	
1.21	8,130 to 11,389
	1.5 percent
	20 percent
	$
	2,580
	
1.22	11,390 to 13,009
	1.6 percent
	20 percent
	$
	2,580
	
1.23	13,010 to 14,649
	1.7 percent
	20 percent
	$
	2,580
	
1.24	14,650 to 16,269
	1.8 percent
	20 percent
	$
	2,580
	
1.25	16,270 to 17,879
	1.9 percent
	25 percent
	$
	2,580
	
2.1	17,880 to 22,779
	2.0 percent
	25 percent
	$
	2,580
	
2.2	22,780 to 24,399
	2.0 percent
	30 percent
	$
	2,580
	
2.3	24,400 to 27,659
	2.0 percent
	30 percent
	$
	2,580
	
2.4	27,660 to 39,029
	2.0 percent
	35 percent
	$
	2,580
	
2.5	39,030 to 56,919
	2.0 percent
	35 percent
	$
	2,090
	
2.6	56,920 to 65,049
	2.0 percent
	40 percent
	$
	1,830
	
2.7	65,050 to 73,189
	2.1 percent
	40 percent
	$
	1,510
	
2.8	73,190 to 81,319
	2.2 percent
	40 percent
	$
	1,350
	
2.9	81,320 to 89,449
	2.3 percent
	40 percent
	$
	1,180
	
2.10	89,450 to 94,339
	2.4 percent
	45 percent
	$
	1,000
	
2.11	94,340 to 97,609
	2.5 percent
	45 percent
	$
	830
	
2.12	97,610 to 101,559
	2.5 percent
	50 percent
	$
	680
	
2.13	101,560 to 105,499
	2.5 percent
	50 percent
	$
	500

2.162.15
2.14
	Household Income
	Percent of Income
	Percent Paid by 
Claimant
	Maximum
State
Refund
	
2.17	$0 to 1,780
	1.0 percent
	15 percent
	$
	3,340
	
2.18	1,780 to 3,550
	1.1 percent
	15 percent
	$
	3,340
	
2.19	3,550 to 5,380
	1.2 percent
	15 percent
	$
	3,340
	
2.20	5,380 to 7,170
	1.3 percent
	20 percent
	$
	3,340
	
2.21	7,170 to 8,940
	1.4 percent
	20 percent
	$
	3,340
	
2.22	8,940 to 12,530
	1.5 percent
	20 percent
	$
	3,340
	
2.23	12,530 to 14,310
	1.6 percent
	20 percent
	$
	3,340
	
2.24	14,310 to 16,120
	1.7 percent
	20 percent
	$
	3,340
	
2.25	16,120 to 17,900
	1.8 percent
	20 percent
	$
	3,340
	
2.26	17,900 to 19,670
	1.9 percent
	25 percent
	$
	3,340
	
2.27	19,670 to 25,060
	2.0 percent
	25 percent
	$
	3,340
	
2.28	25,060 to 26,840
	2.0 percent
	30 percent
	$
	3,340
	
2.29	26,840 to 30,430
	2.0 percent
	30 percent
	$
	3,340
	
2.30	30,430 to 42,940
	2.0 percent
	35 percent
	$
	3,340
	
2.31	42,940 to 62,620
	2.0 percent
	35 percent
	$
	2,800
	
2.32	62,620 to 71,570
	2.0 percent
	40 percent
	$
	2,510
	
2.33	71,570 to 80,520
	2.1 percent
	40 percent
	$
	2,160
	
2.34	80,520 to 89,470
	2.2 percent
	40 percent
	$
	1,990
	
2.35	89,470 to 98,410
	2.3 percent
	40 percent
	$
	1,800
	
2.36	98,410 to 103,790
	2.4 percent
	45 percent
	$
	1,600
	
2.37	103,790 to 107,390
	2.5 percent
	45 percent
	$
	1,410
	
3.1	107,390 to 111,740
	2.5 percent
	50 percent
	$
	1,250
	
3.2	111,740 to 116,070
	2.5 percent
	50 percent
	$
	1,050
	
3.3 	The payment made to a claimant shall be the amount of the state refund calculated under 
3.4 	this subdivision. No payment is allowed if the claimant's household income is $105,500
3.5 	$116,070 or more.

3.6 	EFFECTIVE DATE. This section is effective for refunds based on property taxes 
3.7 	payable after December 31, 2019.