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Minnesota Legislature

Office of the Revisor of Statutes

SF 1905

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

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

Current Version - as introduced

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A bill for an act
relating to property taxation; providing for a supplemental refund under the
additional property tax refund program; amending Minnesota Statutes 2006,
section 290A.04, subdivision 2h.

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

Section 1.

Minnesota Statutes 2006, section 290A.04, subdivision 2h, is amended to
read:


Subd. 2h.

Additional refund.

(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, a claimant who is a homeowner shall
be allowed an additional refund 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. new text beginThe refund
under
new text endthis deleted text beginsubdivisiondeleted text end new text beginparagraph new text endshall 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. new text beginThe refund under new text endthis deleted text beginsubdivisiondeleted text endnew text begin paragraphnew text end 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. deleted text beginThe maximum refund allowed under
this subdivision is $1,000. (b)
deleted text end For purposes of this deleted text beginsubdivisiondeleted text end new text beginparagraph new text end"gross property
taxes payable" means property taxes payable determined without regard to deleted text beginthe refunddeleted text endnew text begin
any refunds
new text end allowed under this subdivision.

new text begin (b) If the net property taxes payable on a homestead increase more than 15 percent
over the property taxes payable in the second previous 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, a claimant who is a homeowner shall be allowed an additional
refund equal to 60 percent of the amount of the increase over the greater of 15 percent
of the second preceding year's property taxes payable or $100. The refund under this
paragraph shall not apply to any increase in the property taxes payable attributable to
improvements made to the homestead after the assessment date for the second previous
year's taxes. The refund under this paragraph shall not apply to any increase in the property
taxes payable attributable to the termination of valuation exclusions under section 273.11,
subdivision 16
. For purposes of this paragraph, "net property taxes payable" means
property taxes payable after taking into account any refund allowed under paragraph (a).
new text end

new text begin (c) The maximum refund allowed under this subdivision is $1,000.
new text end

deleted text begin (c)deleted text endnew text begin (d)new text end 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 new text beginrelevant new text endpreceding year or other documents required by
the commissioner.

deleted text begin (d)deleted text endnew text begin (e)new text end 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.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for claims filed in 2008 and thereafter
based on property taxes payable in 2008 and thereafter.
new text end