Property tax refund target expansion to cover homestead property tax increases that were greater than six percent

A bill for an act

relating to taxation; property tax refunds; expanding the targeting property tax

refund to cover homestead property tax increases that were greater than six percent;

amending Minnesota Statutes 2024, section 290A.04, subdivision 2h.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 290A.04, subdivision 2h, is amended to read:

Subd. 2h.

Additional refund.

(a) If the gross property taxes payable on a homestead

increase more than
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12
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six
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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
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12
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six
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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.

The maximum refund allowed under this subdivision is
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$1,000
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$2,500
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.

(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.

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EFFECTIVE DATE.

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This section is effective beginning with refunds based on property

taxes payable in 2026.

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