SF 2122

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/16/2021 10:57am

A bill for an act
relating to taxation; property tax refunds; expanding eligibility for the homestead
credit refund; amending Minnesota Statutes 2020, section 290A.03, subdivision
6.

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

Section 1.

Minnesota Statutes 2020, section 290A.03, subdivision 6, is amended to read:

Subd. 6.

Homestead.

new text begin (a) new text end "Homestead" means the dwelling occupied as the claimant's
principal residence and so much of the land surrounding it, not exceeding ten acres, as is
reasonably necessary for use of the dwelling as a home and any other property used for
purposes of a homestead as defined in section 273.13, subdivision 22, except for agricultural
land assessed as part of a homestead pursuant to section 273.13, subdivision 23, "homestead"
is limited to the house and garage and immediately surrounding one acre of land. The
homestead may be owned or rented and may be a part of a multidwelling or multipurpose
building and the land on which it is built. A manufactured home, as defined in section
273.125, subdivision 8, or a park trailer taxed as a manufactured home under section 168.012,
subdivision 9, assessed as personal property may be a dwelling for purposes of this
subdivision.

new text begin (b) For the purpose of the programs administered under this chapter, a dwelling that did
not qualify as a homestead under section 273.124 because the claimant does not have a
Social Security number qualifies as a homestead, provided that the dwelling otherwise
satisfies the requirements for a homestead in paragraph (a) and section 273.124.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable in 2021 and following years.
new text end