Minnesota SF 138: Additional property tax refund modification

Bill Text

1.1A bill for an act​
1.2relating to taxation; property; modifying additional property tax refund; amending​
1.3Minnesota Statutes 2020, section 290A.04, subdivision 2h.​
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.5Section 1. Minnesota Statutes 2020, section 290A.04, subdivision 2h, is amended to read:​
1.6Subd. 2h.Additional refund.(a) If the gross property taxes payable on a homestead​
1.7increase more than 12 ten percent over the property taxes payable in the prior year on the​
1.8same property that is owned and occupied by the same owner on January 2 of both years,​
1.9and the amount of that increase is $100 or more, a claimant who is a homeowner shall be​
1.10allowed an additional refund equal to 60 percent of the amount of the increase over the​
1.11greater of 12 ten percent of the prior year's property taxes payable or $100. This subdivision​
1.12shall not apply to any increase in the gross property taxes payable attributable to​
1.13improvements made to the homestead after the assessment date for the prior year's taxes.​
1.14This subdivision shall not apply to any increase in the gross property taxes payable​
1.15attributable to the termination of valuation exclusions under section 273.11, subdivision​
1.1616.​
1.17The maximum refund allowed under this subdivision is $1,000.​
1.18(b) For purposes of this subdivision "gross property taxes payable" means property taxes​
1.19payable determined without regard to the refund allowed under this subdivision.​
1.20(c) In addition to the other proofs required by this chapter, each claimant under this​
1.21subdivision shall file with the property tax refund return a copy of the property tax statement​
1.22for taxes payable in the preceding year or other documents required by the commissioner.​
1​Section 1.​
21-00319as introduced​12/01/20 REVISOR MS/EE​
SENATE​
STATE OF MINNESOTA​
S.F. No. 138​
NINETY-SECOND SESSION​
(SENATE AUTHORS: KLEIN, Rest, Dziedzic, Bakk and Murphy)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​110​01/19/2021​
Referred to Taxes​
Authors added Bakk; Murphy​138​01/21/2021​

2.1(d) Upon request, the appropriate county official shall make available the names and​
2.2addresses of the property taxpayers who may be eligible for the additional property tax​
2.3refund under this section. The information shall be provided on a magnetic computer disk.​
2.4The county may recover its costs by charging the person requesting the information the​
2.5reasonable cost for preparing the data. The information may not be used for any purpose​
2.6other than for notifying the homeowner of potential eligibility and assisting the homeowner,​
2.7without charge, in preparing a refund claim.​
2.8EFFECTIVE DATE.This section is effective for refund claims based on taxes payable​
2.9in 2021 and thereafter.​
2​Section 1.​
21-00319as introduced​12/01/20 REVISOR MS/EE​