1998 Minnesota Statutes

     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.  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.  

                       Percent           Percent    Maximum
 Household Income     of Income          Paid by     State
                                         Claimant    Refund
     $0 to 1,029     1.2 percent        18 percent   $440
  1,030 to 2,059     1.3 percent        18 percent   $440
  2,060 to 3,099     1.4 percent        20 percent   $440
  3,100 to 4,129     1.6 percent        20 percent   $440
  4,130 to 5,159     1.7 percent        20 percent   $440
  5,160 to 7,229     1.9 percent        25 percent   $440
  7,230 to 8,259     2.1 percent        25 percent   $440
  8,260 to 9,289     2.2 percent        25 percent   $440
  9,290 to 10,319    2.3 percent        30 percent   $440
 10,320 to 11,349    2.4 percent        30 percent   $440
 11,350 to 12,389    2.5 percent        30 percent   $440
 12,390 to 14,449    2.6 percent        30 percent   $440
 14,450 to 15,479    2.8 percent        35 percent   $440
 15,480 to 16,509    3.0 percent        35 percent   $440
 16,510 to 17,549    3.2 percent        40 percent   $440
 17,550 to 21,669    3.3 percent        40 percent   $440
 21,670 to 24,769    3.4 percent        45 percent   $440
 24,770 to 30,959    3.5 percent        45 percent   $440
 30,960 to 36,119    3.5 percent        45 percent   $440
 36,120 to 41,279    3.7 percent        50 percent   $440
 41,280 to 58,829    4.0 percent        50 percent   $440
 58,830 to 59,859    4.0 percent        50 percent   $310
 59,860 to 60,889    4.0 percent        50 percent   $210
 60,890 to 61,929    4.0 percent        50 percent   $100 

    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 $61,930 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.  

                       Percent           Percent      Maximum
 Household Income     of Income          Paid by        State
                                         Claimant      Refund
 $     0 to 3,099     1.0 percent         5 percent    $1,030  
   3,100 to 4,129     1.0 percent        10 percent    $1,030  
   4,130 to 5,159     1.1 percent        10 percent    $1,030  
   5,160 to 7,229     1.2 percent        10 percent    $1,030
   7,230 to 9,289     1.3 percent        15 percent    $1,030    
   9,290 to 10,319    1.4 percent        15 percent    $1,030
  10,320 to 11,349    1.4 percent        20 percent    $1,030
  11,350 to 13,419    1.5 percent        20 percent    $1,030
  13,420 to 14,449    1.6 percent        20 percent    $1,030
  14,450 to 15,479    1.7 percent        25 percent    $1,030
  15,480 to 17,549    1.8 percent        25 percent    $1,030 
  17,550 to 18,579    1.9 percent        30 percent    $1,030 
  18,580 to 19,609    2.0 percent        30 percent    $1,030  
  19,610 to 20,639    2.2 percent        30 percent    $1,030
  20,640 to 21,669    2.4 percent        30 percent    $1,030
  21,670 to 22,709    2.6 percent        35 percent    $1,030
  22,710 to 23,739    2.7 percent        35 percent    $1,030
  23,740 to 24,769    2.8 percent        35 percent    $1,030
  24,770 to 25,799    2.9 percent        40 percent    $1,030 
  25,800 to 26,839    3.0 percent        40 percent    $1,030  
  26,840 to 27,869    3.1 percent        40 percent    $1,030  
  27,870 to 28,899    3.2 percent        40 percent    $1,030
  28,900 to 29,929    3.3 percent        45 percent    $  930
  29,930 to 30,959    3.4 percent        45 percent    $  830
  30,960 to 31,999    3.5 percent        45 percent    $  720
  32,000 to 33,029    3.5 percent        50 percent    $  620
  33,030 to 34,059    3.5 percent        50 percent    $  520  
  34,060 to 35,089    3.5 percent        50 percent    $  310  
  35,090 to 36,119    3.5 percent        50 percent    $  100

    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 $36,120 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 net 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 net 
 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, the following terms 
 have the meanings given: 

    (1) "Net property taxes payable" means property taxes 
 payable minus refund amounts for which the claimant qualifies 
 pursuant to subdivision 2 and this subdivision.  

    (2) "Gross property taxes" means net 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.    Seasonal residential recreational credit.  
 If the net property taxes payable on a seasonal residential 
 recreational property not used for commercial purposes, 
 classified under section 273.13, subdivision 25, increase more 
 than ten percent over its net property taxes payable in the 
 previous year, and if the amount of the increase is $100 or 
 more, a claimant who is an owner of the property in both years 
 is allowed a credit under section 290.06, subdivision 25, equal 
 to 75 percent of the first $300 of the excess of the increase 
 over ten percent.  This subdivision does not apply to the 
 portion of an increase in taxes payable that are attributable to 
 improvements to the property.  

    In addition to the other proofs required by this chapter, 
 each claimant under this subdivision shall file with the 
 application a copy of the property tax statement for property 
 taxes payable in the current year and the previous year and any 
 other documents required by the commissioner. 

    For purposes of this subdivision, "net property taxes 
 payable" means property taxes payable minus credit amounts for 
 which a claimant qualify's under this subdivision for the 
 previous year. 

    The credit under this subdivision is effective for property 
 taxes payable in 1998, for credits under section 290.06, 
 subdivision 25, for tax year 1998, income tax returns filed in 
 1999; and for property taxes payable in 1999, for credits under 
 section 290.06, subdivision 25, for tax year 1999, income tax 
 returns filed in 2000. 

    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.  Beginning for 
 property tax refunds payable in calendar year 1996, 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 290.06, subdivision 2d, 
 except that for purposes of this subdivision the percentage 
 increase shall be determined from the year ending on June 30, 
 1994, to the year ending on June 30 of the year preceding that 
 in which the refund is payable.  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.  

    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. 

    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 

    HIST: 1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 
 s 9-11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31-34; 1980 c 607 
 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 
 c 15 s 29; 1983 c 342 art 4 s 6-12; 1984 c 502 art 3 s 21-23; 
 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 
 1986 c 444; 1987 c 268 art 3 s 4-6; art 6 s 48; 1988 c 719 art 4 
 s 5-7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1-5,9; 1990 c 480 
 art 5 s 11-13; 1990 c 604 art 5 s 3-5; 1991 c 199 art 2 s 21; 
 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 
 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 
 s 1-4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 
 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 
 1997 c 231 art 2 s 70; art 5 s 14