Minnesota Legislature
SF 2073
as introduced - 90th Legislature (2017 - 2018) Posted on 03/14/2017 10:01am
KEY: stricken = removed, old language.
underscored = added, new language.
Current Version - as introduced
Line numbers
1.1
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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 2.38 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8
3.9 3.10
3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.20 3.19 3.18 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 4.1 4.2 4.3 4.4 4.5 4.6 4.9 4.8 4.7 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 4.34 4.35 4.36
5.1 5.2
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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 2.38 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8
3.9 3.10
3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.20 3.19 3.18 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 4.1 4.2 4.3 4.4 4.5 4.6 4.9 4.8 4.7 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27 4.28 4.29 4.30 4.31 4.32 4.33 4.34 4.35 4.36
5.1 5.2
5.3 5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12 5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20 5.21 5.22 5.23 5.24 5.25 5.26
5.27 5.28
A bill for an act
relating to property tax refunds; modifying the schedules for the homestead credit
state refund and the property tax refund for renters; amending Minnesota Statutes
2016, section 290A.04, subdivisions 2, 2a, 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2016, 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 1,699 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
3,000 new text end |
|
new text begin
1,700 to 3,389 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
3,000 new text end |
|
new text begin
3,390 to 5,129 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
3,000 new text end |
|
new text begin
5,130 to 6,839 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
3,000 new text end |
|
new text begin
6,840 to 8,529 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
3,000 new text end |
|
new text begin
8,530 to 11,959 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
3,000 new text end |
|
new text begin
11,960 to 13,659 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
3,000 new text end |
|
new text begin
13,660 to 15,379 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
3,000 new text end |
|
new text begin
15,380 to 17,079 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
3,000 new text end |
|
new text begin
17,080 to 18,769 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
3,000 new text end |
|
new text begin
18,770 to 23,909 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
3,000 new text end |
|
new text begin
23,910 to 25,609 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
3,000 new text end |
|
new text begin
25,610 to 29,029 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
3,000 new text end |
|
new text begin
29,030 to 59,749 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
3,000 new text end |
|
new text begin
59,750 to 68,279 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
3,000 new text end |
|
new text begin
68,280 to 76,819 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
3,000 new text end |
|
new text begin
76,820 to 79,999 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
2,750 new text end |
|
new text begin
80,000 to 85,359 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
2,500 new text end |
|
new text begin
85,360 to 89,999 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
2,250 new text end |
|
new text begin
90,000 to 93,889 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
2,000 new text end |
|
new text begin
93,890 to 94,999 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
2,000 new text end |
|
new text begin
95,000 to 99,019 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
1,750 new text end |
|
new text begin
99,020 to 101,999 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
1,500 new text end |
|
new text begin
102,000 to 103,499 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
1,250 new text end |
|
new text begin
103,500 to 104,999 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
1,000 new text end |
|
new text begin
105,000 to 106,599 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
750 new text end |
|
new text begin
106,600 to 110,739 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
520 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 end new text begin
$110,740new 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 in 2018 and following years.
new text end
Sec. 2.
Minnesota Statutes 2016, section 290A.04, subdivision 2a, is amended to read:
Subd. 2a.
Renters.
A claimant whose rent constituting property taxes exceeds the
percentage of the household income stated below must 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 rent constituting property taxes. The state
refund equals the amount of rent constituting property taxes that remain, up to the maximum
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 4,909 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
5 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,000 deleted text end |
|
deleted text begin
4,910 to 6,529 deleted text end |
deleted text begin
1.0 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
2,000 deleted text end |
|
deleted text begin
6,530 to 8,159 deleted text end |
deleted text begin
1.1 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,950 deleted text end |
|
deleted text begin
8,160 to 11,439 deleted text end |
deleted text begin
1.2 percent deleted text end |
deleted text begin
10 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,900 deleted text end |
|
deleted text begin
11,440 to 14,709 deleted text end |
deleted text begin
1.3 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,850 deleted text end |
|
deleted text begin
14,710 to 16,339 deleted text end |
deleted text begin
1.4 percent deleted text end |
deleted text begin
15 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,800 deleted text end |
|
deleted text begin
16,340 to 17,959 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
1,750 deleted text end |
|
deleted text begin
17,960 to 21,239 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
1,700 deleted text end |
|
deleted text begin
21,240 to 22,869 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
1,650 deleted text end |
|
deleted text begin
22,870 to 24,499 deleted text end |
deleted text begin
1.7 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,650 deleted text end |
|
deleted text begin
24,500 to 27,779 deleted text end |
deleted text begin
1.8 percent deleted text end |
deleted text begin
25 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,650 deleted text end |
|
deleted text begin
27,780 to 29,399 deleted text end |
deleted text begin
1.9 percent deleted text end |
deleted text begin
30 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,650 deleted text end |
|
deleted text begin
29,400 to 34,299 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
1,650 deleted text end |
|
deleted text begin
34,300 to 39,199 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
1,650 deleted text end |
|
deleted text begin
39,200 to 45,739 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
1,650 deleted text end |
|
deleted text begin
45,740 to 47,369 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,500 deleted text end |
|
deleted text begin
47,370 to 49,009 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,350 deleted text end |
|
deleted text begin
49,010 to 50,649 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
45 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,150 deleted text end |
|
deleted text begin
50,650 to 52,269 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
1,000 deleted text end |
|
deleted text begin
52,270 to 53,909 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
900 deleted text end |
|
deleted text begin
53,910 to 55,539 deleted text end |
deleted text begin
2.0 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 |
|
deleted text begin
55,540 to 57,169 deleted text end |
deleted text begin
2.0 percent deleted text end |
deleted text begin
50 percent deleted text end |
deleted text begin
$ deleted text end |
deleted text begin
200 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 5,149 new text end |
new text begin
1.0 percent new text end |
new text begin
5 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
5,150 to 6,849 new text end |
new text begin
1.0 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
6,850 to 8,569 new text end |
new text begin
1.1 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
8,570 to 12,009 new text end |
new text begin
1.2 percent new text end |
new text begin
10 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
12,010 to 15,439 new text end |
new text begin
1.3 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
15,440 to 17,149 new text end |
new text begin
1.4 percent new text end |
new text begin
15 percent new text end |
new text begin
$ new text end |
new text begin
3,000 new text end |
|
new text begin
17,150 to 18,849 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
3,000 new text end |
|
new text begin
18,850 to 22,289 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
2,800 new text end |
|
new text begin
22,290 to 24,009 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
2,600 new text end |
|
new text begin
24,010 to 25,719 new text end |
new text begin
1.7 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
2,400 new text end |
|
new text begin
25,720 to 29,159 new text end |
new text begin
1.8 percent new text end |
new text begin
25 percent new text end |
new text begin
$ new text end |
new text begin
2,200 new text end |
|
new text begin
29,160 to 30,859 new text end |
new text begin
1.9 percent new text end |
new text begin
30 percent new text end |
new text begin
$ new text end |
new text begin
2,000 new text end |
|
new text begin
30,860 to 32,999 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
2,000 new text end |
|
new text begin
33,000 to 35,999 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
1,800 new text end |
|
new text begin
36,000 to 41,149 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
1,800 new text end |
|
new text begin
41,150 to 48,009 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
1,800 new text end |
|
new text begin
48,010 to 51,439 new text end |
new text begin
2.0 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
51,440 to 53,159 new text end |
new text begin
2.0 percent new text end |
new text begin
45 percent new text end |
new text begin
$ new text end |
new text begin
1,400 new text end |
|
new text begin
53,160 to 54,859 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,200 new text end |
|
new text begin
54,860 to 59,999 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
1,000 new text end |
|
new text begin
60,000 to 63,999 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
800 new text end |
|
new text begin
64,000 to 67,999 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
600 new text end |
|
new text begin
68,000 to 71,999 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
400 new text end |
|
new text begin
72,999 to 74,999 new text end |
new text begin
2.0 percent new text end |
new text begin
50 percent new text end |
new text begin
$ new text end |
new text begin
200 new text end |
The payment made to a claimant is the amount of the state refund calculated under this
subdivision. No payment is allowed if the claimant's household income is deleted text begin $57,170deleted text end new text begin $75,000new text end
or more.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for claims based on rent paid in 2017
and following years.
new text end
Sec. 3.
Minnesota Statutes 2016, section 290A.04, subdivision 4, is amended to read:
Subd. 4.
Inflation adjustment.
(a) Beginning for property tax refunds payable in calendar
year 2002, the commissioner shall annually adjust the dollar amounts of the income thresholds
and the maximum refunds under subdivisions 2 and 2a for inflation. The commissioner
shall make the inflation adjustments in accordance with section 1(f) of the Internal Revenue
Code, except that for purposes of this subdivision the percentage increase shall be determined
as provided in this subdivision.
(b) In adjusting the dollar amounts of the income thresholds and the maximum refunds
under subdivision 2 for inflation, the percentage increase shall be determined from the year
ending on June 30, deleted text begin 2013deleted text end new text begin 2017new text end , to the year ending on June 30 of the year preceding that in
which the refund is payable.
(c) In adjusting the dollar amounts of the income thresholds and the maximum refunds
under subdivision 2a for inflation, the percentage increase shall be determined from the
year ending on June 30, deleted text begin 2013deleted text end new text begin 2017new text end , to the year ending on June 30 of the year preceding that
in which the refund is payable.
(d) The commissioner shall use the appropriate percentage increase to annually adjust
the income thresholds and maximum refunds under subdivisions 2 and 2a for inflation
without regard to whether or not the income tax brackets are adjusted for inflation in that
year. The commissioner shall round the thresholds and the maximum amounts, as adjusted
to the nearest $10 amount. If the amount ends in $5, the commissioner shall round it up to
the next $10 amount.
(e) The commissioner shall annually announce the adjusted refund schedule at the same
time provided under section 290.06. The determination of the commissioner under this
subdivision is not a rule under the Administrative Procedure Act.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for claims based on property taxes payable
in 2018 and rent paid in 2017 and following years.
new text end