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Minnesota Legislature

Office of the Revisor of Statutes

SF 2669

as introduced - 91st Legislature (2019 - 2020) Posted on 03/25/2019 04:35pm

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

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.15 1.14 1.13 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.16 2.15 2.14 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 3.1 3.2 3.3 3.4 3.5
3.6 3.7

A bill for an act
relating to taxation; property tax refunds; increasing the maximum refund for the
homestead credit refund;amending Minnesota Statutes 2018, section 290A.04,
subdivision 2.

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

Section 1.

Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:


Subd. 2.

Homeowners; homestead credit refund.

A claimant whose property taxes
payable are in excess of the percentage of the household income stated below shall pay an
amount equal to the percent of income shown for the appropriate household income level
along with the percent to be paid by the claimant of the remaining amount of property taxes
payable. The state refund equals the amount of property taxes payable that remain, up to
the state refund amount shown below.

deleted text begin Household Income
deleted text end
deleted text begin Percent of Income
deleted text end
deleted text begin Percent Paid by
Claimant
deleted text end
deleted text begin Maximum
State
Refund
deleted text end
deleted text begin $0 to 1,619
deleted text end
deleted text begin 1.0 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 1,620 to 3,229
deleted text end
deleted text begin 1.1 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 3,230 to 4,889
deleted text end
deleted text begin 1.2 percent
deleted text end
deleted text begin 15 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 4,890 to 6,519
deleted text end
deleted text begin 1.3 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 6,520 to 8,129
deleted text end
deleted text begin 1.4 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 8,130 to 11,389
deleted text end
deleted text begin 1.5 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 11,390 to 13,009
deleted text end
deleted text begin 1.6 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 13,010 to 14,649
deleted text end
deleted text begin 1.7 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 14,650 to 16,269
deleted text end
deleted text begin 1.8 percent
deleted text end
deleted text begin 20 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 16,270 to 17,879
deleted text end
deleted text begin 1.9 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 17,880 to 22,779
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 25 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 22,780 to 24,399
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 24,400 to 27,659
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 30 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 27,660 to 39,029
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,580
deleted text end
deleted text begin 39,030 to 56,919
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 35 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 2,090
deleted text end
deleted text begin 56,920 to 65,049
deleted text end
deleted text begin 2.0 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,830
deleted text end
deleted text begin 65,050 to 73,189
deleted text end
deleted text begin 2.1 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,510
deleted text end
deleted text begin 73,190 to 81,319
deleted text end
deleted text begin 2.2 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,350
deleted text end
deleted text begin 81,320 to 89,449
deleted text end
deleted text begin 2.3 percent
deleted text end
deleted text begin 40 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,180
deleted text end
deleted text begin 89,450 to 94,339
deleted text end
deleted text begin 2.4 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 1,000
deleted text end
deleted text begin 94,340 to 97,609
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 45 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 830
deleted text end
deleted text begin 97,610 to 101,559
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 680
deleted text end
deleted text begin 101,560 to 105,499
deleted text end
deleted text begin 2.5 percent
deleted text end
deleted text begin 50 percent
deleted text end
deleted text begin $
deleted text end
deleted text begin 500
deleted text end
new text begin Household Income
new text end
new text begin Percent of Income
new text end
new text begin Percent Paid by
Claimant
new text end
new text begin Maximum
State
Refund
new text end
new text begin $0 to 1,780
new text end
new text begin 1.0 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 1,780 to 3,550
new text end
new text begin 1.1 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 3,550 to 5,380
new text end
new text begin 1.2 percent
new text end
new text begin 15 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 5,380 to 7,170
new text end
new text begin 1.3 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 7,170 to 8,940
new text end
new text begin 1.4 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 8,940 to 12,530
new text end
new text begin 1.5 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 12,530 to 14,310
new text end
new text begin 1.6 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 14,310 to 16,120
new text end
new text begin 1.7 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 16,120 to 17,900
new text end
new text begin 1.8 percent
new text end
new text begin 20 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 17,900 to 19,670
new text end
new text begin 1.9 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 19,670 to 25,060
new text end
new text begin 2.0 percent
new text end
new text begin 25 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 25,060 to 26,840
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 26,840 to 30,430
new text end
new text begin 2.0 percent
new text end
new text begin 30 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 30,430 to 42,940
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 3,340
new text end
new text begin 42,940 to 62,620
new text end
new text begin 2.0 percent
new text end
new text begin 35 percent
new text end
new text begin $
new text end
new text begin 2,800
new text end
new text begin 62,620 to 71,570
new text end
new text begin 2.0 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 2,510
new text end
new text begin 71,570 to 80,520
new text end
new text begin 2.1 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 2,160
new text end
new text begin 80,520 to 89,470
new text end
new text begin 2.2 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,990
new text end
new text begin 89,470 to 98,410
new text end
new text begin 2.3 percent
new text end
new text begin 40 percent
new text end
new text begin $
new text end
new text begin 1,800
new text end
new text begin 98,410 to 103,790
new text end
new text begin 2.4 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,600
new text end
new text begin 103,790 to 107,390
new text end
new text begin 2.5 percent
new text end
new text begin 45 percent
new text end
new text begin $
new text end
new text begin 1,410
new text end
new text begin 107,390 to 111,740
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 1,250
new text end
new text begin 111,740 to 116,070
new text end
new text begin 2.5 percent
new text end
new text begin 50 percent
new text end
new text begin $
new text end
new text begin 1,050
new text end

The payment made to a claimant shall be the amount of the state refund calculated under
this subdivision. No payment is allowed if the claimant's household income is deleted text begin$105,500deleted text endnew text begin
$116,070
new text end or more.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on property taxes
payable after December 31, 2019.
new text end