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

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 [Repealed, 1982 c 641 art 2 s 13] Subd. 2a.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.10 — Proof Of Taxes Paid.

290A.10 PROOF OF TAXES PAID. If requested by the commissioner of revenue, a claimant who files a claim for relief for property taxes payable shall provide a property tax statement or a reproduction thereof in a form deemed satisfactory by the commissioner of revenue indicating that there are no delinquent property taxes on the homestead. […]

Section 290A.11 — Objections To Claims.

290A.11 OBJECTIONS TO CLAIMS. Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] Subd. 1a. [Repealed, 1990 c 480 art 1 s 45] Subd. 2. [Repealed, 1990 c 480 art 1 s 45] Subd. 3. [Repealed, 1990 c 480 art 1 s 45] Subd. 4. [Repealed, 1990 c 480 art 1 s 45] Subd. […]

Section 290A.13 — No Relief Allowed In Certain Cases.

290A.13 NO RELIEF ALLOWED IN CERTAIN CASES. No claim for relief under this chapter shall be allowed if the commissioner determines that the claimant received title or tenancy to the homestead primarily for the purpose of receiving benefits under this chapter and not for bona fide residence purposes. History: 1975 c 437 art 1 s […]

Section 290A.14 — Property Tax Statement.

290A.14 PROPERTY TAX STATEMENT. The county treasurer shall prepare and send a sufficient number of copies of the property tax statement to the owner, and to the owner’s escrow agent if the taxes are paid via an escrow account, to enable the owner to comply with the filing requirements of this chapter and to retain […]

Section 290A.15 — Claim Applied Against Outstanding Liability.

290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY. The amount of any claim otherwise payable under this chapter may be applied by the commissioner against any delinquent tax liability of any member of the household. If there are two members of the household, the commissioner may apply only one-half of a refund to the separate liability of […]

Section 290A.18 — Right To File Claim; Right To Receive Credit.

290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT. Subdivision 1. Claim by surviving spouse or dependent. If a person entitled to relief under this chapter dies prior to receiving relief, the surviving spouse or dependent of the person shall be entitled to file the claim and receive relief. If there is no surviving spouse […]

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 […]

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 […]

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 […]

Section 290A.25 — Verification Of Social Security Numbers.

290A.25 VERIFICATION OF SOCIAL SECURITY NUMBERS. Annually, the commissioner of revenue shall furnish a list to the county assessor containing the names and Social Security numbers of persons who have applied for both homestead classification under section 273.13 and a property tax refund as a renter under this chapter. Within 90 days of the notification, […]