Source: https://www.revisor.leg.state.mn.us/statutes/?id=290A.04&year=2007
Timestamp: 2015-03-29 23:44:53
Document Index: 145762885

Matched Legal Cases: ['art 6', 'art 6', 'art 4', 'art 4', 'art 4', 'art 7', 'art 4', 'art 5', 'art 3', 'art 3', 'art 3', 'art 15', 'art 7', 'art 1', 'art 2', 'art 2', 'art 3', 'art 2', 'art 4', 'art 3', 'art 4', 'art 4', 'art 5', 'art 3', 'art 6', 'art 4', 'art 7', 'art 5', 'art 5', 'art 2', 'art 1', 'art 2', 'art 2', 'art 3', 'art 6', 'art 4', 'art 3', 'art 4', 'art 15', 'art 3', 'art 1', 'art 1', 'art 2', 'art 5', 'art 4', 'art 10']

290A.04 - 2007 Minnesota Statutes
Print 2007 Minnesota StatutesVarious State Taxes and ProgramsChapter 290ASection 290A.04
About Minnesota Statutes2007 Statutes New, Amended or Repealed2007 Statutes Topics (Index)Chapter 290A
Full Chapter TextSection 290A.04
2011 Subd. 2 Amended 1Sp2011 c 7 art 6 s 10
2011 Subd. 4 Amended 1Sp2011 c 7 art 6 s 11
2001 Subd. 2 Amended 1Sp2001 c 5 art 4 s 3
2001 Subd. 2a Amended 1Sp2001 c 5 art 4 s 4
2001 Subd. 2h Amended 1Sp2001 c 5 art 4 s 5
2001 Subd. 2j Repealed 1Sp2001 c 5 art 7 s 66
2001 Subd. 4 Amended 1Sp2001 c 5 art 4 s 6
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.
$0 to 1,189
1,190 to 2,379
2,380 to 3,589
3,590 to 4,789
4,790 to 5,979
5,980 to 8,369
8,370 to 9,559
9,560 to 10,759
10,760 to 11,949
11,950 to 13,139
13,140 to 14,349
14,350 to 16,739
16,740 to 17,929
17,930 to 19,119
19,120 to 20,319
20,320 to 25,099
25,100 to 28,679
28,680 to 35,849
35,850 to 41,819
$ 970 41,820 to 47,799
$ 970 47,800 to 53,779
$ 870 53,780 to 59,749
$ 780 59,750 to 65,729
$ 680 65,730 to 69,319
$ 580 69,320 to 71,719
$ 480 71,720 to 74,619
$ 390 74,620 to 77,519
$ 290 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 $77,520 or more.
$0 to 3,589
3,590 to 4,779
4,780 to 5,969
5,970 to 8,369
8,370 to 10,759
13,140 to 15,539
15,540 to 16,729
16,730 to 17,919
17,920 to 20,319
20,320 to 21,509
21,510 to 22,699
22,700 to 23,899
23,900 to 25,089
25,090 to 26,289
26,290 to 27,489
27,490 to 28,679
28,680 to 29,869
29,870 to 31,079
31,080 to 32,269
32,270 to 33,459
33,460 to 34,649
34,650 to 35,849
$ 960 35,850 to 37,049
$ 830 37,050 to 38,239
$ 720 38,240 to 39,439
$ 600 38,440 to 40,629
$ 360 40,630 to 41,819
$ 120 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 $41,820 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.
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. 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 from the year ending on June 30, 2000, 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]
History: 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; 1Sp2001 c 5 art 4 s 3-6; 2002 c 377 art 10 s 18