reglab/housing_qa huggingface dataset:
MN Stat § 290A.19 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290A — Property Tax Refund|Section 290A.19 — Owner Or Managing Agent To Furnish Rent Certificate.

290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT CERTIFICATE. (a) The owner or managing agent of any property for which rent is paid for occupancy as a homestead must furnish a certificate of rent paid to a person who is a renter on December 31, in the form prescribed by the commissioner. If the renter moves before December 31, the owner or managing agent may give the certificate to the renter at the time of moving, or mail the certificate to the forwarding address if an address has been provided by the renter. The certificate must be made available to the renter before February 1 of the year following the year in which the rent was paid. The owner or managing agent must retain a duplicate of each certificate or an equivalent record showing the same information for a period of three years. The duplicate or other record must be made available to the commissioner upon request. (b) The commissioner may require the owner or managing agent, through a simple process, to furnish to the commissioner on or before March 1 a copy of each certificate of rent paid furnished to a renter for rent paid in the prior year. The commissioner shall prescribe the content, format, and manner of the form pursuant to section 270C.30. Prior to implementation, the commissioner, after consulting with representatives of owners or managing agents, shall develop an implementation and administration plan for the requirements of this paragraph that attempts to minimize financial burdens, administration and compliance costs, and takes into consideration existing systems of owners and managing agents. (c) For the purposes of this section, "owner" includes a park owner as defined under section 327C.01, subdivision 6, and "property" includes a lot as defined under section 327C.01, subdivision 3. History:  1975 c 437 art 1 s 19; 1977 c 423 art 2 s 17; 1980 c 607 art 3 s 7; 1981 c 104 s 1; 1983 c 289 s 115 subd 1; 1983 c 342 art 4 s 15; 1984 c 595 s 8; 1985 c 210 art 1 s 20; 1Sp1985 c 14 art 5 s 6; 1986 c 444; 1987 c 268 art 3 s 10; 1990 c 480 art 1 s 38; 1990 c 604 art 5 s 6; 1992 c 511 art 7 s 20,25; 1994 c 592 s 1; 1997 c 231 art 5 s 15; 1Sp2017 c 1 art 13 s 13; 2019 c 50 art 1 s 96
MN Stat § 290A.20 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290A — Property Tax Refund|Section 290A.20 — Rules.

290A.20 RULES. The commissioner shall promulgate rules which the commissioner deems appropriate for the administration of this chapter and shall also make available forms with instructions for claimants as the commissioner deems necessary for the proper administration of this chapter. The claim shall be in the form the commissioner may prescribe. History:  1975 c 437 art 1 s 20; 1Sp1981 c 4 art 1 s 151; 1984 c 514 art 4 s 17; 1985 c 248 s 70; 1986 c 444
MN Stat § 290A.23 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290A — Property Tax Refund|Section 290A.23 — Appropriation.

290A.23 APPROPRIATION. Subdivision 1. Renters credit. There is appropriated from the general fund in the state treasury to the commissioner of revenue the amount necessary to make the payments required under section 290A.04, subdivision 2a. Subd. 2.  [Repealed, 1994 c 587 art 3 s 21 para (b)] Subd. 3. Annual appropriation. For payments made after July 1, 1996, there is annually appropriated from the general fund to the commissioner of revenue the amount necessary to make the payments required under section 290A.04, subdivisions 2 and 2h. History:  1977 c 423 art 2 s 18; 1992 c 511 art 1 s 11; 1993 c 375 art 6 s 6; 1994 c 587 art 4 s 5; 1994 c 587 art 3 s 11
MN Stat § 290B.01 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.01 — Purpose.

290B.01 PURPOSE. Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stabilize tax burdens on homestead property owned by qualifying low-income senior citizens through a deferral of certain property taxes. History:   1997 c 231 art 14 s 4
MN Stat § 290B.02 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.02 — Citation.

290B.02 CITATION. This program shall be named the "senior citizens' property tax deferral program." History:   1997 c 231 art 14 s 5
MN Stat § 290B.03 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.03 — Deferral Of Property Taxes.

290B.03 DEFERRAL OF PROPERTY TAXES. Subdivision 1. Program qualifications. The qualifications for the senior citizens' property tax deferral program are as follows: (1) the property must be owned and occupied as a homestead by a person 65 years of age or older. In the case of a married couple, at least one of the spouses must be at least 65 years old at the time the first property tax deferral is granted, regardless of whether the property is titled in the name of one spouse or both spouses, or titled in another way that permits the property to have homestead status, and the other spouse must be at least 62 years of age; (2) the total household income of the qualifying homeowners, as defined in section 290A.03, subdivision 5, for the calendar year preceding the year of the initial application may not exceed $60,000; (3) the homestead must have been owned and occupied as the homestead of at least one of the qualifying homeowners for at least 15 years prior to the year the initial application is filed; (4) there are no state or federal tax liens or judgment liens on the homesteaded property; (5) there are no mortgages or other liens on the property that secure future advances, except for those subject to credit limits that result in compliance with clause (6); and (6) the total unpaid balances of debts secured by mortgages and other liens on the property, including unpaid and delinquent special assessments and interest and any delinquent property taxes, penalties, and interest, but not including property taxes payable during the year or debts secured by a residential PACE lien, as defined in section 216C.435, subdivision 10d, does not exceed 75 percent of the assessor's estimated market value for the year. Subd. 2. Qualifying homestead; defined. Qualifying homestead property is defined as the dwelling located in this state that is taxed as real property and that is occupied as the homeowner's principal residence and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273.13, subdivisions 22 and 23, but not to exceed one acre. The homestead may be part of a multidwelling building and the land on which it is built. Property is not qualifying homestead property if a person or entity other than the applicant or the applicant's spouse holds an interest in the property as the vendor under a contract for deed or as a remainderperson. History:  1997 c 231 art 14 s 6; 1998 c 389 art 5 s 3; 1999 c 243 art 5 s 28; 2000 c 490 art 5 s 20; 2008 c 154 art 13 s 44; 2009 c 88 art 2 s 26; 2018 c 155 s 33
MN Stat § 290B.06 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.06 — Refunds; Offset.

290B.06 REFUNDS; OFFSET. For purposes of qualifying for the regular property tax refund or the special refund for homeowners under chapter 290A, the qualifying tax is the full amount of taxes, including the deferred portion of the tax. In any year in which a program participant chooses to have property taxes deferred under this section, any refund as defined in section 270A.03, subdivision 7, must be taken first as a deduction from the amount of the deferred tax for that year, and second as a deduction against any outstanding deferral from previous years, rather than as a cash payment. The commissioner shall cancel any current year's deferral or previous years' deferral and interest that is offset by the refunds. If the total of the refund amounts exceeds the sum of the deferred tax for the current year and cumulative deferred tax and interest for previous years, the commissioner shall then remit the excess amount to the homeowner. On or before the date on which the commissioner issues property tax refunds, the commissioner shall notify program participants of any reduction in the deferred amount for the current and previous years resulting from refunds. History:  1997 c 231 art 14 s 9; 1998 c 389 art 5 s 12
MN Stat § 290B.08 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.08 — Termination Of Deferral; Payment Of Deferred Taxes.

290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES. Subdivision 1. Termination. (a) The deferral of taxes granted under this chapter terminates when one of the following occurs: (1) the property is sold or transferred; (2) the death of all qualifying homeowners; (3) the homeowner notifies the commissioner in writing that the homeowner desires to discontinue the deferral; or (4) the property no longer qualifies as a homestead. (b) A property is not terminated from the program because no deferred property tax amount is determined on the homestead for any given year after the homestead's initial enrollment into the program. Subd. 2. Payment upon termination. Upon the termination of the deferral under subdivision 1, the amount of deferred taxes, penalties, interest, and special assessments and interest, plus the recording or filing fees under both section 290B.04, subdivision 2, and this subdivision becomes due and payable to the commissioner within 90 days of termination of the deferral for terminations under subdivision 1, paragraph (a), clauses (1) and (2), and within one year of termination of the deferral for terminations under subdivision 1, paragraph (a), clauses (3) and (4). No additional interest is due on the deferral if timely paid. On receipt of payment, the commissioner shall within ten days notify the auditor of the county in which the parcel is located, identifying the parcel to which the payment applies and shall remit the recording or filing fees under section 290B.04, subdivision 2, and this subdivision to the auditor. A notice of termination of deferral, containing the legal description and the recording or filing data for the notice of qualification for deferral under section 290B.04, subdivision 2, shall be prepared and recorded or filed by the county auditor in the same office in which the notice of qualification for deferral under section 290B.04, subdivision 2, was recorded or filed, and the county auditor shall mail a copy of the notice of termination to the property owner. The property owner shall pay the recording or filing fees. Upon recording or filing of the notice of termination of deferral, the notice of qualification for deferral under section 290B.04, subdivision 2, and the lien created by it are discharged. If the deferral is not timely paid, the penalty, interest, lien, forfeiture, and other rules for the collection of ad valorem property taxes apply. History:  1997 c 231 art 14 s 11; 1998 c 389 art 5 s 14; 2000 c 490 art 5 s 25,26
MN Stat § 290B.09 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.09 — State Reimbursement.

290B.09 STATE REIMBURSEMENT. Subdivision 1. Determination; payment. The county auditor shall determine the total current year's deferred amount of property tax under this chapter in the county, and report those amounts to the commissioner under section 270C.85, subdivision 2, clause (4). The commissioner may make changes as deemed necessary. The commissioner of revenue, after such review, shall pay the deferred amount of property tax to each county treasurer on or before August 31. The county treasurer shall distribute as part of the October settlement the funds received as if they had been collected as a part of the property tax. Subd. 2. Appropriation. An amount sufficient to pay the total amount of property tax determined under subdivision 1, plus any amounts paid under section 290B.04, subdivision 7, is annually appropriated from the general fund to the commissioner of revenue. History:  1997 c 231 art 14 s 12; 1998 c 389 art 5 s 15; 2000 c 490 art 5 s 27; 1Sp2019 c 6 art 18 s 17
MN Stat § 290B.10 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.10 — Senior Deferral Program; Information Provided.

290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED. The commissioner of revenue shall provide information about the senior deferral program and eligibility criteria for the program in the instruction booklet prepared for taxpayers to use in applying for property tax refunds under chapter 290A. History:   1998 c 389 art 5 s 16
MN Stat § 290B.11 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290B — Senior Citizens' Property Tax Deferral|Section 290B.11 — Forms.

290B.11 FORMS. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. History:   1Sp2017 c 1 art 16 s 29
MN Stat § 290C.01 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.01 — Purpose.

290C.01 PURPOSE. It is the policy of this state to promote sustainable forest resource management on the state's public and private lands. The state's private forests comprise approximately one-half of the state forest land resources. These forests play a critical role in protecting water quality and soil resources, and provide extensive wildlife habitat, natural carbon sequestration, diverse recreational experiences, and significant forest products that support the state's economy. Ad valorem property taxes represent a significant annual cost that can discourage long-term forest management investments. In order to foster silviculture investments and retain these forests for their economic and ecological benefits, this chapter, hereafter referred to as the "Sustainable Forest Incentive Act," is enacted to encourage the state's private forest landowners to make a long-term commitment to sustainable forest management. History:  1Sp2001 c 5 art 8 s 5; 1Sp2017 c 1 art 10 s 1; 1Sp2021 c 6 art 2 s 103
MN Stat § 290C.05 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.05 — Annual Certification And Monitoring.

290C.05 ANNUAL CERTIFICATION AND MONITORING. (a) On or before May 15 of each year, beginning with the year after the original claimant has received an approved application, the commissioner shall send each claimant enrolled under the sustainable forest incentive program a certification form. For purposes of this section, the claimant is the current property owner on record, or the person designated by the owners in the case of multiple ownership. The claimant must sign and return the certification to the commissioner by July 1 of that same year, and (1) attest that the requirements and conditions for continued enrollment in the program are currently being met, and (2) provide a report in the form and manner determined by the commissioner of natural resources describing the management practices that have been carried out on the enrolled property during the prior year. If the claimant does not return an annual certification form by the due date, the provisions in section 290C.11 apply. The commissioner of natural resources must verify that the land meets program requirements. (b) The commissioner must provide the certification form and annual report described in paragraph (a), clause (2), to the commissioner of natural resources by August 1. (c) The commissioner of natural resources must conduct annual monitoring of a subset of claimants, excluding land also enrolled in a conservation easement program. Claimants will be selected for monitoring based on reported violations, annual certification, and random selections. Monitoring will be conducted on ten percent of claimants as of July 1 of each year. Monitoring may include, but is not limited to, a site visit by a Department of Natural Resources or contracted forester. The commissioner of natural resources must develop a monitoring form to record the monitoring data. History:  1Sp2001 c 5 art 8 s 9; 2005 c 151 art 5 s 38; 2008 c 154 art 13 s 47; 1Sp2017 c 1 art 10 s 7
MN Stat § 290C.055 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.055 — Length Of Covenant.

290C.055 LENGTH OF COVENANT. (a) Claimants enrolling any land that is subject to a conservation easement funded under section 97A.056 or a comparable permanent easement conveyed to a governmental or nonprofit entity must enroll their land under a covenant with a minimum duration of eight years. All other claimants may choose to enroll their land under a covenant with a minimum duration of eight, 20, or 50 years. If the claimant requests removal of land from the program before it has been enrolled for one-half the number of years of the covenant's duration, the covenant remains in effect for the entire duration of the covenant from the date recorded. (b) If land that has been enrolled for one-half the number of years of the covenant's minimum duration or more is removed from the program for any reason, there is a waiting period before the covenant terminates. The covenant terminates on January 1 of the fifth, 11th, or 26th calendar year for the eight-, 20-, or 50-year minimum covenant, respectively, that begins after the date that: (1) the commissioner receives notification from the claimant that the claimant wishes to remove the land from the program under section 290C.10; or (2) the date that the land is removed from the program under section 290C.11. (c) Notwithstanding the other provisions of this section, the covenant is terminated: (1) at the same time that the land is removed from the program due to acquisition of title or possession for a public purpose under section 290C.10; or (2) at the request of the claimant (i) if there is a reduction in payments due to changes in the payment formula under section 290C.07; or (ii) if, as a result of executive action, the amount of payment a claimant is eligible to receive under section 290C.07 is reduced or limited. History:  2005 c 151 art 5 s 39; 2013 c 143 art 2 s 4; 1Sp2017 c 1 art 10 s 8
MN Stat § 290C.06 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.06 — Calculation Of Average Estimated Market Value; Managed Forest Land.

290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE; MANAGED FOREST LAND. The commissioner shall annually calculate a statewide average estimated market value per acre for class 2c managed forest land under section 273.13, subdivision 23. History:  1Sp2001 c 5 art 8 s 10; 2009 c 88 art 10 s 15
MN Stat § 290C.07 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.07 — Calculation Of Incentive Payment.

290C.07 CALCULATION OF INCENTIVE PAYMENT. (a) An approved claimant under the sustainable forest incentive program is eligible to receive an annual payment for each acre of enrolled land, excluding any acre improved with a paved trail under easement, lease, or terminable license to the state of Minnesota or a political subdivision. The payment shall equal a percentage of the property tax that would be paid on the land determined by using the previous year's statewide average total tax rate for all taxes levied within townships and unorganized territories, the estimated market value per acre as calculated in section 290C.06, and a class rate of one percent as follows: (1) for claimants enrolling land that is subject to a conservation easement funded under section 97A.056 or a comparable permanent easement conveyed to a governmental or nonprofit entity before May 31, 2013, 25 percent; (2) for claimants enrolling land that is not subject to a conservation easement under an eight-year covenant, 65 percent; (3) for claimants enrolling land that is not subject to a conservation easement under a 20-year covenant, 90 percent; and (4) for claimants enrolling land that is not subject to a conservation easement under a 50-year covenant, 115 percent. (b) The calculated payment must not increase or decrease by more than ten percent relative to the payment received for the previous year. In no case may the payment be less than the amount paid to the claimant for the land enrolled in the program in 2017. If an eligible claimant elects to change the length of the covenant on enrolled land on or before May 15, 2019, the limits under this paragraph do not apply and the claimant must receive payment in the amount corresponding to the new covenant length as calculated under paragraph (a). (c) In addition to the payments provided under this section, a claimant enrolling more than 1,920 acres shall be allowed an additional payment per acre equal to the amount prescribed in paragraph (a), clause (1), for all acres of enrolled land on which public access is allowed, as required under section 290C.03, paragraph (a), clause (6), excluding any land subject to a conservation easement funded under section 97A.056, or a permanent easement conveyed to a governmental or nonprofit entity that is required to allow for public access under section 290C.03, paragraph (a), clause (6). History:  1Sp2001 c 5 art 8 s 11; 2003 c 127 art 5 s 38; 2008 c 154 art 2 s 23; 2009 c 88 art 10 s 16; 1Sp2010 c 1 art 13 s 4; 1Sp2011 c 7 art 6 s 12; 2013 c 143 art 2 s 5; 1Sp2017 c 1 art 10 s 9
MN Stat § 290C.08 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.08 — Annual Incentive Payment; Appropriation.

290C.08 ANNUAL INCENTIVE PAYMENT; APPROPRIATION. Subdivision 1. Annual payment. An incentive payment for each acre of enrolled land will be made annually to each claimant in the amount determined under section 290C.07. By September 15 of each year, the commissioner of natural resources must certify to the commissioner the lands eligible for payment. The incentive payment shall be paid by the commissioner on or before October 1 each year based on the certifications due July 1 of that year. Interest at the annual rate determined under section 270C.40 shall be included with any incentive payment not paid by the later of October 1 of the year the certification was due, or 45 days after the completed certification was returned or filed if the commissioner accepts a certification filed after July 1 of the taxes payable year as the resolution of an appeal. Subd. 2. Appropriation. The amount necessary to make the payments under this section is annually appropriated to the commissioner from the general fund. History:  1Sp2001 c 5 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2017 c 1 art 10 s 10