HF 3701

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; changing eligibility 
  1.3             criteria for the senior citizens property tax 
  1.4             deferral; amending Minnesota Statutes 1998, section 
  1.5             290B.08, subdivision 1; Minnesota Statutes 1999 
  1.6             Supplement, section 290B.03, subdivision 1. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1999 Supplement, section 
  1.9   290B.03, subdivision 1, is amended to read: 
  1.10     Subdivision 1.  [PROGRAM QUALIFICATIONS.] The 
  1.11  qualifications for the senior citizens' property tax deferral 
  1.12  program are as follows: 
  1.13     (1) the property must be owned and occupied as a homestead 
  1.14  by a person 65 years of age or older.  In the case of a married 
  1.15  couple, both of the spouses must be at least 65 years old at the 
  1.16  time the first property tax deferral is granted, regardless of 
  1.17  whether the property is titled in the name of one spouse or both 
  1.18  spouses, or titled in another way that permits the property to 
  1.19  have homestead status; 
  1.20     (2) the total household income of the qualifying 
  1.21  homeowners, as defined in section 290A.03, subdivision 5, for 
  1.22  the calendar year preceding the year of the initial application 
  1.23  may not exceed $60,000; 
  1.24     (3) the homestead must have been owned and occupied as the 
  1.25  homestead of at least one of the qualifying homeowners for at 
  1.26  least 15 years prior to the year the initial application is 
  2.1   filed; 
  2.2      (4) there are no delinquent property taxes, penalties, or 
  2.3   interest on the homesteaded property; 
  2.4      (5) there are no delinquent special assessments on the 
  2.5   homesteaded property; 
  2.6      (6) there are no state or federal tax liens or judgment 
  2.7   liens on the homesteaded property; 
  2.8      (7) there are no mortgages or other liens on the property 
  2.9   that secure future advances, except for those subject to credit 
  2.10  limits that result in compliance with clause (8); and 
  2.11     (8) the total unpaid balances of debts secured by mortgages 
  2.12  and other liens on the property, including unpaid special 
  2.13  assessments, but not including property taxes payable during the 
  2.14  year, does not exceed 30 75 percent of the assessor's estimated 
  2.15  market value for the year. 
  2.16     Sec. 2.  Minnesota Statutes 1998, section 290B.08, 
  2.17  subdivision 1, is amended to read: 
  2.18     Subdivision 1.  [TERMINATION.] (a) The deferral of taxes 
  2.19  granted under this chapter terminates when one of the following 
  2.20  occurs: 
  2.21     (1) the property is sold or transferred; 
  2.22     (2) the death of the all qualifying 
  2.23  homeowner(s) homeowners; 
  2.24     (3) the homeowner notifies the commissioner in writing that 
  2.25  the homeowner desires to discontinue the deferral; or 
  2.26     (4) the property no longer qualifies as a homestead. 
  2.27     (b) A property is not terminated from the program because 
  2.28  no deferred property tax amount is determined on the homestead 
  2.29  for any given year after the homestead's initial enrollment into 
  2.30  the program. 
  2.31     Sec. 3.  [EFFECTIVE DATE.] 
  2.32     Section 1 applies to all homeowners and all property taxes 
  2.33  deferred beginning in payable 2001, including those homeowners 
  2.34  who initially qualified under this program for taxes payable in 
  2.35  1999 or 2000, except that if a homeowner did not qualify for any 
  2.36  property tax deferral for payable 2000 because of the percentage 
  3.1   threshold in Minnesota Statutes, section 290B.03, subdivision 1, 
  3.2   paragraph (8), and now qualifies for the program with the change 
  3.3   in the percentage threshold in Minnesota Statutes, section 
  3.4   290B.03, subdivision 1, paragraph (8), the homeowner may apply 
  3.5   to the commissioner by July 1, 2000, and request a retroactive 
  3.6   qualification into the program for taxes payable in 2000.  The 
  3.7   commissioner of revenue shall notify the county auditor of such 
  3.8   eligible taxpayers.  The commissioner shall make payment to the 
  3.9   county for the appropriate amount due for taxes payable in 2000, 
  3.10  and the county treasurer shall refund the taxpayer for any 
  3.11  excess tax amount that the taxpayer has paid to the county. 
  3.12     Section 2 is effective for deferrals of property taxes 
  3.13  payable in 2001 and thereafter.