2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 290A — Property Tax Refund › Section 290A.04 — Refund Allowable.

290A.04 REFUND ALLOWABLE.
Subdivision 1.
Refund.
A refund shall be allowed each claimant in the amount that property taxes payable exceed the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied as specified in subdivision 2. If the amount of property taxes payable is equal to or less than the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied, 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 2,079
1.0 percent
12 percent
$
3,310
2,080 to 4,139
1.1 percent
12 percent
$
3,310
4,140 to 6,269
1.2 percent
12 percent
$
3,310
6,270 to 8,369
1.3 percent
17 percent
$
3,310
8,370 to 10,439
1.4 percent
17 percent
$
3,310
10,440 to 14,619
1.5 percent
17 percent
$
3,310
14,620 to 16,689
1.6 percent
17 percent
$
3,310
16,690 to 18,799
1.7 percent
17 percent
$
3,310
18,800 to 20,879
1.8 percent
17 percent
$
3,310
20,880 to 22,949
1.9 percent
22 percent
$
3,310
22,950 to 29,239
2.0 percent
22 percent
$
3,310
29,240 to 31,319
2.0 percent
27 percent
$
3,310
31,320 to 35,509
2.0 percent
27 percent
$
3,310
35,510 to 50,099
2.0 percent
32 percent
$
3,310
50,100 to 73,059
2.0 percent
32 percent
$
2,680
73,060 to 83,499
2.0 percent
37 percent
$
2,350
83,500 to 93,939
2.1 percent
37 percent
$
1,940
93,940 to 104,379
2.2 percent
37 percent
$
1,740
104,380 to 114,819
2.3 percent
37 percent
$
1,520
114,820 to 121,089
2.4 percent
42 percent
$
1,280
121,090 to 125,289
2.5 percent
42 percent
$
1,070
125,290 to 130,349
2.5 percent
47 percent
$
870
130,350 to 135,409
2.5 percent
47 percent
$
650
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 $135,410 or more.
Subd. 2a.
MS 2022 [Repealed, 2023 c 64 art 7 s 31]
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 electronically. 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 subdivision 2 as provided in section 270C.22. The statutory year is 2023.
[See Note.]
Subd. 5.
Homeowner refund and renter's credit.
A claimant is allowed to make a claim for refund under this chapter in addition to any credit the claimant is eligible for under section 290.0693.
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; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2-4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19
NOTE:
The amendment to subdivision 4 by Laws 2023, chapter 64, article 4, section 3, is effective for claims based on taxes payable in 2025 and thereafter. Laws 2023, chapter 64, article 4, section 3, the effective date.