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Chapter 290A

Section 290A.04

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290A.04 REFUND ALLOWABLE.

Subdivision 1.Refund.

A refund shall be allowed each claimant in the amount that property taxes payable or rent constituting property taxes exceed the percentage of the household income of the claimant specified in subdivision 2 or 2a in the year for which the taxes were levied or in the year in which the rent was paid as specified in subdivision 2 or 2a. If the amount of property taxes payable or rent constituting property taxes is equal to or less than the percentage of the household income of the claimant specified in subdivision 2 or 2a in the year for which the taxes were levied or in the year in which the rent was paid, the claimant shall not be eligible for a state refund pursuant to this section.

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.

Household Income Percent of Income Percent Paid by
Claimant
Maximum
State
Refund
$0 to 1,739 1.0 percent 15 percent $ 2,770
1,740 to 3,459 1.1 percent 15 percent $ 2,770
3,460 to 5,239 1.2 percent 15 percent $ 2,770
5,240 to 6,989 1.3 percent 20 percent $ 2,770
6,990 to 8,719 1.4 percent 20 percent $ 2,770
8,720 to 12,219 1.5 percent 20 percent $ 2,770
12,220 to 13,949 1.6 percent 20 percent $ 2,770
13,950 to 15,709 1.7 percent 20 percent $ 2,770
15,710 to 17,449 1.8 percent 20 percent $ 2,770
17,450 to 19,179 1.9 percent 25 percent $ 2,770
19,180 to 24,429 2.0 percent 25 percent $ 2,770
24,430 to 26,169 2.0 percent 30 percent $ 2,770
26,170 to 29,669 2.0 percent 30 percent $ 2,770
29,670 to 41,859 2.0 percent 35 percent $ 2,770
41,860 to 61,049 2.0 percent 35 percent $ 2,240
61,050 to 69,769 2.0 percent 40 percent $ 1,960
69,770 to 78,499 2.1 percent 40 percent $ 1,620
78,500 to 87,219 2.2 percent 40 percent $ 1,450
87,220 to 95,939 2.3 percent 40 percent $ 1,270
95,940 to 101,179 2.4 percent 45 percent $ 1,070
101,180 to 104,689 2.5 percent 45 percent $ 890
104,690 to 108,919 2.5 percent 50 percent $ 730
108,920 to 113,149 2.5 percent 50 percent $ 540

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 $113,150 or more.

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.

Household Income Percent of Income Percent Paid by
Claimant
Maximum
State
Refund
$0 to 5,269 1.0 percent 5 percent $ 2,150
5,270 to 6,999 1.0 percent 10 percent $ 2,150
7,000 to 8,749 1.1 percent 10 percent $ 2,090
8,750 to 12,269 1.2 percent 10 percent $ 2,040
12,270 to 15,779 1.3 percent 15 percent $ 1,980
15,780 to 17,519 1.4 percent 15 percent $ 1,930
17,520 to 19,259 1.4 percent 20 percent $ 1,880
19,260 to 22,779 1.5 percent 20 percent $ 1,820
22,780 to 24,529 1.6 percent 20 percent $ 1,770
24,530 to 26,279 1.7 percent 25 percent $ 1,770
26,280 to 29,789 1.8 percent 25 percent $ 1,770
29,790 to 31,529 1.9 percent 30 percent $ 1,770
31,530 to 36,789 2.0 percent 30 percent $ 1,770
36,790 to 42,039 2.0 percent 35 percent $ 1,770
42,040 to 49,059 2.0 percent 40 percent $ 1,770
49,060 to 50,799 2.0 percent 45 percent $ 1,610
50,800 to 52,559 2.0 percent 45 percent $ 1,450
52,560 to 54,319 2.0 percent 45 percent $ 1,230
54,320 to 56,059 2.0 percent 50 percent $ 1,070
56,060 to 57,819 2.0 percent 50 percent $ 970
57,820 to 59,569 2.0 percent 50 percent $ 540
59,570 to 61,319 2.0 percent 50 percent $ 210

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 $61,320 or more.

Subd. 2b.

MS 1984 [Repealed, 1Sp1985 c 14 art 5 s 7]

Subd. 2b.Tables may be reconstructed.

The commissioner may reconstruct the tables in subdivision 2 for homeowners to reflect the elimination of the homestead credit beginning for claims based on taxes payable in 1990.

Subd. 2c.

[Repealed, 1983 c 15 s 33]

Subd. 2d.

[Repealed, 1983 c 15 s 33]

Subd. 2e.

[Repealed, 1987 c 268 art 3 s 13]

Subd. 2f.

[Repealed, 1Sp1986 c 1 art 3 s 21]

Subd. 2g.

[Repealed, 1987 c 268 art 3 s 13]

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. 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.

(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.

(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.

Subd. 2i.

[Repealed, 1995 c 264 art 15 s 6]

Subd. 2j.

[Repealed, 1Sp2001 c 5 art 7 s 66]

Subd. 3.Table.

The commissioner of revenue shall construct and make available to taxpayers a comprehensive table showing the property taxes to be paid and refund allowed at various levels of income and assessment. The table shall follow the schedule of income percentages, maximums and other provisions specified in subdivision 2, except that the commissioner may graduate the transition between income brackets. All refunds shall be computed in accordance with tables prepared and issued by the commissioner of revenue.

The commissioner shall include on the form an appropriate space or method for the claimant to identify if the property taxes paid are for a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9.

Subd. 4.Inflation adjustment.

The commissioner shall annually adjust the dollar amounts of the income thresholds and the maximum refunds under subdivisions 2 and 2a as provided in section 270C.22. The statutory year is 2018.

Subd. 5.Combined renter and homeowner refund.

In the case of a claimant who is entitled to a refund in a calendar year for claims based both on rent constituting property taxes and property taxes payable, the refund allowable equals the sum of the refunds allowable.

Subd. 6.

[Renumbered subd 4]