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Minnesota Legislature

Office of the Revisor of Statutes

HF 4089

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

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

Bill Text Versions

Engrossments
Introduction Posted on 04/05/2006

Current Version - as introduced

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A bill for an act
relating to taxation; providing for deduction of the special property tax refund on
the property tax statement; appropriating money; amending Minnesota Statutes
2004, sections 270A.03, subdivision 7; 290A.03, subdivision 13; 290A.04,
subdivision 2h; 290A.07, subdivisions 1, 3; 290A.15; 290A.18; Minnesota
Statutes 2005 Supplement, sections 273.124, subdivision 13; 276.04, subdivision
2; proposing coding for new law in Minnesota Statutes, chapter 276.

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

Section 1.

Minnesota Statutes 2004, section 270A.03, subdivision 7, is amended to
read:


Subd. 7.

Refund.

"Refund" means an individual income tax refund or political
contribution refund, pursuant to chapter 290, new text beginother than a refund which has been calculated
by the county auditor under section 276.013,
new text endor a property tax credit or refund, pursuant to
chapter 290A, or a sustainable forest tax payment to a claimant under chapter 290C.

For purposes of this chapter, lottery prizes, as set forth in section 349A.08,
subdivision 8
, and amounts granted to persons by the legislature on the recommendation
of the joint senate-house of representatives Subcommittee on Claims shall be treated
as refunds.

In the case of a joint property tax refund payable to spouses under chapter 290A,
the refund shall be considered as belonging to each spouse in the proportion of the total
refund that equals each spouse's proportion of the total income determined under section
290A.03, subdivision 3. In the case of a joint income tax refund under chapter 289A, the
refund shall be considered as belonging to each spouse in the proportion of the total
refund that equals each spouse's proportion of the total taxable income determined under
section 290.01, subdivision 29. The commissioner shall remit the entire refund to the
claimant agency, which shall, upon the request of the spouse who does not owe the debt,
determine the amount of the refund belonging to that spouse and refund the amount to
that spouse. For court fines, fees, and surcharges and court-ordered restitution under
section 611A.04, subdivision 2, the notice provided by the commissioner of revenue under
section 270A.07, subdivision 2, paragraph (b), serves as the appropriate legal notice
to the spouse who does not owe the debt.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 2.

Minnesota Statutes 2005 Supplement, section 273.124, subdivision 13, is
amended to read:


Subd. 13.

Homestead application.

(a) A person who meets the homestead
requirements under subdivision 1 must file a homestead application with the county
assessor to initially obtain homestead classification.

(b) On or before January 2, 1993, each county assessor shall mail a homestead
application to the owner of each parcel of property within the county which was
classified as homestead for the 1992 assessment year. The format and contents of a
uniform homestead application shall be prescribed by the commissioner of revenue. The
commissioner shall consult with the chairs of the house and senate tax committees on the
contents of the homestead application form. The application must clearly inform the
taxpayer that this application must be signed by all owners who occupy the property or
by the qualifying relative and returned to the county assessor in order for the property
to continue receiving homestead treatment. The envelope containing the homestead
application shall clearly identify its contents and alert the taxpayer of its necessary
immediate response.

(c) Every property owner applying for homestead classification must furnish to the
county assessor the Social Security number of each occupant who is listed as an owner
of the property on the deed of record, the name and address of each owner who does not
occupy the property, and the name and Social Security number of each owner's spouse who
occupies the property. The application must be signed by each owner who occupies the
property and by each owner's spouse who occupies the property, or, in the case of property
that qualifies as a homestead under subdivision 1, paragraph (c), by the qualifying relative.

If a property owner occupies a homestead, the property owner's spouse may not
claim another property as a homestead unless the property owner and the property owner's
spouse file with the assessor an affidavit or other proof required by the assessor stating that
the property qualifies as a homestead under subdivision 1, paragraph (e).

Owners or spouses occupying residences owned by their spouses and previously
occupied with the other spouse, either of whom fail to include the other spouse's name
and Social Security number on the homestead application or provide the affidavits or
other proof requested, will be deemed to have elected to receive only partial homestead
treatment of their residence. The remainder of the residence will be classified as
nonhomestead residential. When an owner or spouse's name and Social Security number
appear on homestead applications for two separate residences and only one application is
signed, the owner or spouse will be deemed to have elected to homestead the residence for
which the application was signed.

The Social Security numbers or affidavits or other proofs of the property owners
and spouses are private data on individuals as defined by section 13.02, subdivision 12,
but, notwithstanding that section, the private data may be disclosed to the commissioner
of revenue, or, for purposes of proceeding under the Revenue Recapture Act to recover
personal property taxes owing, to the county treasurer.

(d) If residential real estate is occupied and used for purposes of a homestead by a
relative of the owner and qualifies for a homestead under subdivision 1, paragraph (c), in
order for the property to receive homestead status, a homestead application must be filed
with the assessor. The Social Security number of each relative occupying the property and
the Social Security number of each owner who is related to an occupant of the property
shall be required on the homestead application filed under this subdivision. If a different
relative of the owner subsequently occupies the property, the owner of the property must
notify the assessor within 30 days of the change in occupancy. The Social Security number
of a relative occupying the property is private data on individuals as defined by section
13.02, subdivision 12, but may be disclosed to the commissioner of revenue.

(e) The homestead application shall also notify the property owners that the
application filed under this section will not be mailed annually and that if the property
is granted homestead status for the 1993 assessment, or any assessment year thereafter,
that same property shall remain classified as homestead until the property is sold or
transferred to another person, or the owners, the spouse of the owner, or the relatives no
longer use the property as their homestead. Upon the sale or transfer of the homestead
property, a certificate of value must be timely filed with the county auditor as provided
under section 272.115. Failure to notify the assessor within 30 days that the property has
been sold, transferred, or that the owner, the spouse of the owner, or the relative is no
longer occupying the property as a homestead, shall result in the penalty provided under
this subdivision and the property will lose its current homestead status.

(f) If the homestead application is not returned within 30 days, the county will send a
second application to the present owners of record. The notice of proposed property taxes
prepared under section 275.065, subdivision 3, shall reflect the property's classification.
Beginning with assessment year 1993 for all properties, if a homestead application has
not been filed with the county by December 15, the assessor shall classify the property
as nonhomestead for the current assessment year for taxes payable in the following year,
provided that the owner may be entitled to receive the homestead classification by proper
application under section 375.192.

(g) At the request of the commissioner, each county must give the commissioner a
list that includes the name and Social Security number of each property owner and the
property owner's spouse occupying the property, or relative of a property owner, applying
for homestead classification under this subdivision. The commissioner shall use the
information provided on the lists as appropriate under the law, including for the detection
of improper claims by owners, or relatives of owners, under chapter 290A.

(h) If the commissioner finds that a property owner may be claiming a fraudulent
homestead, the commissioner shall notify the appropriate counties. Within 90 days of
the notification, the county assessor shall investigate to determine if the homestead
classification was properly claimed. If the property owner does not qualify, the
county assessor shall notify the county auditor who will determine the amount of
homestead benefits that had been improperly allowed. For the purpose of this section,
"homestead benefits" means the tax reduction resulting from the classification as a
homestead under section 273.13, the taconite homestead credit under section 273.135,
the residential homestead and agricultural homestead credits under section 273.1384, deleted text beginanddeleted text end
the supplemental homestead credit under section 273.1391new text begin, and the special property tax
refund under section 290A.04, subdivision 2h
new text end
.

The county auditor shall send a notice to the person who owned the affected property
at the time the homestead application related to the improper homestead was filed,
demanding reimbursement of the homestead benefits plus a penalty equal to 100 percent
of the homestead benefits. The person notified may appeal the county's determination
by serving copies of a petition for review with county officials as provided in section
278.01 and filing proof of service as provided in section 278.01 with the Minnesota Tax
Court within 60 days of the date of the notice from the county. Procedurally, the appeal
is governed by the provisions in chapter 271 which apply to the appeal of a property tax
assessment or levy, but without requiring any prepayment of the amount in controversy. If
the amount of homestead benefits and penalty is not paid within 60 days, and if no appeal
has been filed, the county auditor shall certify the amount of taxes and penalty to the county
treasurer. The county treasurer will add interest to the unpaid homestead benefits and
penalty amounts at the rate provided in section 279.03 for real property taxes becoming
delinquent in the calendar year during which the amount remains unpaid. Interest may be
assessed for the period beginning 60 days after demand for payment was made.

If the person notified is the current owner of the property, the treasurer may add the
total amount of homestead benefits, penalty, interest, and costs to the ad valorem taxes
otherwise payable on the property by including the amounts on the property tax statements
under section 276.04, subdivision 3. The amounts added under this paragraph to the ad
valorem taxes shall include interest accrued through December 31 of the year preceding
the taxes payable year for which the amounts are first added. These amounts, when added
to the property tax statement, become subject to all the laws for the enforcement of real or
personal property taxes for that year, and for any subsequent year.

If the person notified is not the current owner of the property, the treasurer may
collect the amounts due under the Revenue Recapture Act in chapter 270A, or use any of
the powers granted in sections 277.20 and 277.21 without exclusion, to enforce payment
of the homestead benefits, penalty, interest, and costs, as if those amounts were delinquent
tax obligations of the person who owned the property at the time the application related
to the improperly allowed homestead was filed. The treasurer may relieve a prior owner
of personal liability for the homestead benefits, penalty, interest, and costs, and instead
extend those amounts on the tax lists against the property as provided in this paragraph
to the extent that the current owner agrees in writing. On all demands, billings, property
tax statements, and related correspondence, the county must list and state separately the
amounts of homestead benefits, penalty, interest and costs being demanded, billed or
assessed.

(i) Any amount of homestead benefits recovered by the county from the property
owner shall be distributed to the county, city or town, and school district where the property
is located in the same proportion that each taxing district's levy was to the total of the three
taxing districts' levy for the current year. Any amount recovered attributable to taconite
homestead credit shall be transmitted to the St. Louis County auditor to be deposited in
the taconite property tax relief account. Any amount recovered that is attributable to
supplemental homestead credit new text beginand the special property tax refund new text endis to be transmitted to
the commissioner of revenue for deposit in the general fund of the state treasury. The total
amount of penalty collected must be deposited in the county general fund.

(j) If a property owner has applied for more than one homestead and the county
assessors cannot determine which property should be classified as homestead, the county
assessors will refer the information to the commissioner. The commissioner shall make
the determination and notify the counties within 60 days.

(k) In addition to lists of homestead properties, the commissioner may ask the
counties to furnish lists of all properties and the record owners. The Social Security
numbers and federal identification numbers that are maintained by a county or city
assessor for property tax administration purposes, and that may appear on the lists retain
their classification as private or nonpublic data; but may be viewed, accessed, and used by
the county auditor or treasurer of the same county for the limited purpose of assisting the
commissioner in the preparation of microdata samples under section 270C.12.

(l) On or before April 30 each year beginning in 2007, each county must provide the
commissioner with the following data for each parcel of homestead property by electronic
means as defined in section 289A.02, subdivision 8:

(i) the property identification number assigned to the parcel for purposes of taxes
payable in the current year;

(ii) the name and Social Security number of each property owner and property
owner's spouse, as shown on the tax rolls for the current and the prior assessment year;

(iii) the classification of the property under section 273.13 for taxes payable in the
current year and in the prior year;

(iv) an indication of whether the property was classified as a homestead for taxes
payable in the current year or for taxes payable in the prior year because of occupancy by
a relative of the owner or by a spouse of a relative;

(v) the property taxes payable as defined in section 290A.03, subdivision 13, for the
current year and the prior year;

(vi) the market value of improvements to the property first assessed for tax purposes
for taxes payable in the current year;

(vii) the assessor's estimated market value assigned to the property for taxes payable
in the current year and the prior year;

(viii) the taxable market value assigned to the property for taxes payable in the
current year and the prior year;

(ix) whether there are delinquent property taxes owing on the homestead;

(x) the unique taxing district in which the property is located; and

(xi) such other information as the commissioner decides is necessary.

The commissioner shall use the information provided on the lists as appropriate
under the law, including for the detection of improper claims by owners, or relatives
of owners, under chapter 290A.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 3.

new text begin [276.013] COMPUTATION, ADMINISTRATION, AND PAYMENT OF
SPECIAL PROPERTY TAX REFUND.
new text end

new text begin (a) The county auditor shall compute the refund for each parcel of homestead
property that qualifies for a special property tax refund under section 290A.04, subdivision
2h, for taxes payable in the current year and determine the amount of refund allocated
to each taxing jurisdiction by apportioning the refund in proportion to the net tax due to
each taxing jurisdiction.
new text end

new text begin (b) The county auditor shall certify the amount in paragraph (a) to the county
treasurer who shall reflect the amounts as property tax deductions on the property tax
statement under section 276.04 for taxes payable in the current year.
new text end

new text begin (c) The county auditor shall annually certify the amount of the special property tax
refund under section 290A.04, subdivision 2h, apportioned by taxing jurisdiction to the
commissioner of revenue with the abstract of tax lists under section 275.29.
new text end

new text begin (d) The commissioner of revenue shall reimburse each taxing jurisdiction, other than
school districts, for the special property tax refund amount computed under this section
in two equal installments on October 31 and December 26 of the taxes payable year for
which the refund is allowed, including in each payment the prior year adjustments certified
on the abstracts for that taxes payable year. The reimbursements related to tax increments
shall be issued in one installment each year on December 26.
new text end

new text begin (e) The commissioner of revenue shall certify the total of the special property tax
refunds determined under this section for each taxes payable year within each school
district to the commissioner of the Department of Education, and the commissioner of
education shall pay the reimbursement amounts to each school district as provided in
section 273.1392.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 4.

Minnesota Statutes 2005 Supplement, section 276.04, subdivision 2, is
amended to read:


Subd. 2.

Contents of tax statements.

(a) The treasurer shall provide for the
printing of the tax statements. The commissioner of revenue shall prescribe the form
of the property tax statement and its contents. The statement must contain a tabulated
statement of the dollar amount due to each taxing authority and the amount of the state
tax from the parcel of real property for which a particular tax statement is prepared. The
dollar amounts attributable to the county, the state tax, the voter approved school tax, the
other local school tax, the township or municipality, and the total of the metropolitan
special taxing districts as defined in section 275.065, subdivision 3, paragraph (i), must
be separately stated. The amounts due all other special taxing districts, if any, may be
aggregated except that any levies made by the regional rail authorities in the county of
Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 398A
shall be listed on a separate line directly under the appropriate county's levy. If the county
levy under this paragraph includes an amount for a lake improvement district as defined
under sections 103B.501 to 103B.581, the amount attributable for that purpose must be
separately stated from the remaining county levy amount. In the case of Ramsey County,
if the county levy under this paragraph includes an amount for public library service
under section 134.07, the amount attributable for that purpose may be separated from the
remaining county levy amount. The amount of the tax on homesteads qualifying under the
senior citizens' property tax deferral program under chapter 290B is the total amount of
property tax before subtraction of the deferred property tax amount. The amount of the
tax on contamination value imposed under sections 270.91 to 270.98, if any, must also
be separately stated. The dollar amounts, including the dollar amount of any special
assessments, may be rounded to the nearest even whole dollar. For purposes of this section
whole odd-numbered dollars may be adjusted to the next higher even-numbered dollar.
The amount of market value excluded under section 273.11, subdivision 16, if any, must
also be listed on the tax statement.

(b) The property tax statements for manufactured homes and sectional structures
taxed as personal property shall contain the same information that is required on the
tax statements for real property.

(c) Real and personal property tax statements must contain the following information
in the order given in this paragraph. The information must contain the current year tax
information in the right column with the corresponding information for the previous year
in a column on the left:

(1) the property's estimated market value under section 273.11, subdivision 1;

(2) the property's taxable market value after reductions under section 273.11,
subdivisions 1a and 16
;

(3) the property's gross tax, calculated by adding the property's total property tax to
the sum of the aids enumerated in clause (4);

(4) a total of the following aids:

(i) education aids payable under chapters 122A, 123A, 123B, 124D, 125A, 126C,
and 127A;

(ii) local government aids for cities, towns, and counties under sections 477A.011 to
477A.04; and

(iii) disparity reduction aid under section 273.1398;

(5) for homestead residential and agricultural properties, the credits under section
273.1384;

(6) any credits received under sections 273.119; 273.123; 273.135; 273.1391;
273.1398, subdivision 4; 469.171; and 473H.10, except that the amount of credit received
under section 273.135 must be separately stated and identified as "taconite tax relief"; deleted text beginand
deleted text end

(7) new text beginfor eligible homestead properties, the special property tax refund under section
290A.04, subdivision 2h, if any, shown separately as a deduction on the statement; and
new text end

new text begin (8) new text endthe net tax payable in the manner required in paragraph (a).

(d) If the county uses envelopes for mailing property tax statements and if the county
agrees, a taxing district may include a notice with the property tax statement notifying
taxpayers when the taxing district will begin its budget deliberations for the current
year, and encouraging taxpayers to attend the hearings. If the county allows notices to
be included in the envelope containing the property tax statement, and if more than
one taxing district relative to a given property decides to include a notice with the tax
statement, the county treasurer or auditor must coordinate the process and may combine
the information on a single announcement.

The commissioner of revenue shall certify to the county auditor the actual or
estimated aids enumerated in paragraph (c), clause (4), that local governments will receive
in the following year. The commissioner must certify this amount by January 1 of each
year.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 5.

Minnesota Statutes 2004, section 290A.03, subdivision 13, is amended to read:


Subd. 13.

Property taxes payable.

"Property taxes payable" means the property
tax exclusive of special assessments, penalties, and interest payable on a claimant's
homestead after deductions made under sections 273.135, 273.1384, 273.1391, 273.42,
subdivision 2
, and any other state paid property tax credits in any calendar year, and
after any refund claimed and allowable under section 290A.04, subdivision 2h, that is
first payable in the year that the property tax is payable. In the case of a claimant who
makes ground lease payments, "property taxes payable" includes the amount of the
payments directly attributable to the property taxes assessed against the parcel on which
the house is located. No apportionment or reduction of the "property taxes payable" shall
be required for the use of a portion of the claimant's homestead for a business purpose if
the claimant does not deduct any business depreciation expenses for the use of a portion
of the homestead in the determination of federal adjusted gross income. For homesteads
which are manufactured homes as defined in section 273.125, subdivision 8, and for
homesteads which are park trailers taxed as manufactured homes under section 168.012,
subdivision 9
, "property taxes payable" shall also include 19 percent of the gross rent paid
in the preceding year for the site on which the homestead is located. When a homestead
is owned by two or more persons as joint tenants or tenants in common, such tenants
shall determine between them which tenant may claim the property taxes payable on the
homestead. If they are unable to agree, the matter shall be referred to the commissioner of
revenue whose decision shall be final. Property taxes are considered payable in the year
prescribed by law for payment of the taxes.

In the case of a claim relating to "property taxes payabledeleted text begin,deleted text end" new text beginunder section 290A.04,
subdivision 2,
new text endthe claimant must have owned and occupied the homestead on January 2
of the year in which the tax is payable and (i) the property must have been classified
as homestead property pursuant to section 273.124, on or before December 15 of
the assessment year to which the "property taxes payable" relate; or (ii) the claimant
must provide documentation from the local assessor that application for homestead
classification has been made on or before December 15 of the year in which the "property
taxes payable" were payable and that the assessor has approved the application.

new text begin No refund under section 290A.04, subdivision 2h, may be deducted on the property
tax statement unless the property is classified as homestead property for the current taxes
payable year and the preceding year.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 6.

Minnesota Statutes 2004, section 290A.04, subdivision 2h, is amended to read:


Subd. 2h.

deleted text beginAdditionaldeleted text end new text beginSpecial new text endrefund.

(a) If the gross property taxes payable on a
homestead increase more than 12 percent over the property taxes payable in the prior year
on the same property that is owned and occupied by the same owner on January 2 of both
years, and the amount of that increase is $100 or more, deleted text begina claimant who is a homeowner
shall be allowed an additional
deleted text end new text beginthe property tax shall be reduced by a special new text endrefund equal
to 60 percent of the amount of the increase over the greater of 12 percent of the prior
year's property taxes payable or $100. This subdivision shall not apply to any increase
in the gross property taxes payable attributable to improvements made to the homestead
after the assessment date for the prior year's taxes. This subdivision shall not apply to any
increase in the gross property taxes payable attributable to the termination of valuation
exclusions under section 273.11, subdivision 16.

The maximum refund allowed under this subdivision is $1,000.

(b) For purposes of this subdivision "gross property taxes payable" means property
taxes payable determined without regard to the refund allowed under this subdivision.

deleted text begin (c) In addition to the other proofs required by this chapter, each claimant under
this subdivision shall file with the property tax refund return a copy of the property tax
statement for taxes payable in the preceding year or other documents required by the
commissioner.
deleted text end

deleted text begin (d) Upon request, the appropriate county official shall make available the names and
addresses of the property taxpayers who may be eligible for the additional property tax
refund under this section. The information shall be provided on a magnetic computer
disk. The county may recover its costs by charging the person requesting the information
the reasonable cost for preparing the data. The information may not be used for any
purpose other than for notifying the homeowner of potential eligibility and assisting the
homeowner, without charge, in preparing a refund claim.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 7.

Minnesota Statutes 2004, section 290A.07, subdivision 1, is amended to read:


Subdivision 1.

Authority.

Allowable claims filed pursuant to the provisions of this
chapter new text beginother than the special property tax refund under section 290A.04, subdivision 2h,
new text end shall be paid by the commissioner from the general fundnew text begin, as provided in this sectionnew text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 8.

Minnesota Statutes 2004, section 290A.07, subdivision 3, is amended to read:


Subd. 3.

Time of payment to other claimants.

A claimant not included in
subdivision 2a shall receive full payment new text beginof a refund under section 290A.04, subdivision
2,
new text endafter September 15 and before September 30.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 9.

Minnesota Statutes 2004, section 290A.15, is amended to read:


290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY.

The amount of any claim otherwise payable under this chapter may be applied by
the commissioner against any delinquent tax liability of any member of the household. If
there are two members of the household, the commissioner may apply only one-half of a
refund to the separate liability of either member of the household.new text begin This section does not
apply to special property tax refunds under section 290A.04, subdivision 2h, determined
by the county auditor under section 276.013.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 10.

Minnesota Statutes 2004, section 290A.18, is amended to read:


290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT.

Subdivision 1.

Claim by surviving spouse or dependent.

new text beginExcept as provided in
subdivision 3,
new text endif a person entitled to relief under this chapter dies prior to receiving relief,
the surviving spouse or dependent of the person shall be entitled to file the claim and
receive relief. If there is no surviving spouse or dependent, the right to the credit shall
lapse.

Subd. 2.

Claimant cannot be located.

new text beginExcept as provided in subdivision 3, new text endif the
commissioner cannot locate the claimant within two years from the date that the original
warrant was issued, or if a claimant to whom a warrant has been issued does not cash that
warrant within two years from the date the warrant was issued, the right to the credit shall
lapse, and the warrant shall be deposited in the general fund.

new text begin Subd. 3. new text end

new text begin Right to receive special property tax refund not personal to claimant.
new text end

new text begin Special property tax refunds under section 290A.04, subdivision 2h, are paid as a
deduction on the property tax statement as provided in section 290A.07, subdivision 3.
The right to receive the deduction is not personal to the claimant or to a surviving spouse
or dependent of the claimant.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds for property taxes
payable in 2007 and thereafter.
new text end

Sec. 11. new text beginAPPROPRIATION; COUNTY COSTS.
new text end

new text begin $....... is appropriated for fiscal year 2007 to the commissioner of revenue to
reimburse counties for a portion of the costs of implementing the special property tax
refunds in section 290A.04, subdivision 2h. ....... percent of this amount is allocated
on a per-county basis and ....... percent is allocated on a per-homestead parcel basis.
The commissioner shall determine the amount per county and make the payments on
July 20, 2007.
new text end