Section 290A.02 — Purpose.
290A.02 PURPOSE. The purpose of this chapter is to provide property tax relief to certain persons who own or rent their homesteads. History: 1975 c 437 art 1 s 2; 1Sp1981 c 4 art 1 s 138; 1984 c 514 art 4 s 17
Section 290A.03 — Definitions.
290A.03 DEFINITIONS. Subdivision 1. Generally. The following words, terms, and phrases when used in this chapter shall have the meaning ascribed to them in this section, except where the context indicates a different meaning. Subd. 2. Commissioner. “Commissioner” means the commissioner of revenue of the state of Minnesota. Subd. 3. Income. (a) “Income” means the […]
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 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 […]
Section 290A.05 — Combined Household Income.
290A.05 COMBINED HOUSEHOLD INCOME. If a person occupies a homestead with another person not related to the person as the person’s spouse, excluding dependents, roomers or boarders on contract, and has property tax payable with respect to the homestead, the household income of the claimant or claimants for the purpose of computing the refund allowed […]
Section 290A.07 — Claims Payments.
290A.07 CLAIMS PAYMENTS. Subdivision 1. Authority. Allowable claims filed pursuant to the provisions of this chapter shall be paid by the commissioner from the general fund. Subd. 2. [Repealed, 1982 c 641 art 2 s 13] Subd. 2a. Time of payment to renter or manufactured home homeowner. A claimant who is a renter or a […]
Section 290A.08 — One Claimant Per Household.
290A.08 ONE CLAIMANT PER HOUSEHOLD. Only one claimant per household per year is entitled to relief under this chapter. Payment of the claim for relief may be made payable to the spouses as one claimant. The commissioner, upon written request, may issue separate checks, to the spouses for one-half of the relief provided the original […]
Section 290A.09 — Proof Of Claim.
290A.09 PROOF OF CLAIM. Every claimant shall supply to the commissioner of revenue, in support of the claim, proof of eligibility under this chapter, including but not limited to amount of rent paid or property taxes accrued, name and address of owner or managing agent of property rented, changes in homestead, household membership, household income, […]
Section 290A.091 — Claims Of Tenants In Leasehold Cooperatives.
290A.091 CLAIMS OF TENANTS IN LEASEHOLD COOPERATIVES. The cooperative manager of a leasehold cooperative shall furnish a statement to each tenant by March 31 of the year in which the property tax is payable showing each unit’s share of the gross property tax and each unit’s share of any property tax credits. Each tenant may […]
Section 290A.01 — Citation.
290A.01 CITATION. This chapter may be cited as the “State of Minnesota Property Tax Refund Act.” History: 1975 c 437 art 1 s 1; 1977 c 423 art 2 s 1; 1Sp1981 c 4 art 1 s 137; 1984 c 514 art 4 s 17