Bill Text: MN HF24 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Property tax refund for renters; percentage of rent constituting property taxes increased.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2013-01-17 - Author added Nelson [HF24 Detail]
Download: Minnesota-2013-HF24-Introduced.html
1.2relating to taxation; property tax refund; increasing the percentage of rent
1.3constituting property taxes;amending Minnesota Statutes 2012, section 290A.03,
1.4subdivisions 11, 13.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 290A.03, subdivision 11, is amended to
1.7read:
1.8 Subd. 11. Rent constituting property taxes. "Rent constituting property taxes"
1.9means17 19 percent of the gross rent actually paid in cash, or its equivalent, or the portion
1.10of rent paid in lieu of property taxes, in any calendar year by a claimant for the right
1.11of occupancy of the claimant's Minnesota homestead in the calendar year, and which
1.12rent constitutes the basis, in the succeeding calendar year of a claim for relief under this
1.13chapter by the claimant.
1.14EFFECTIVE DATE.This section is effective for claims based on rent paid in
1.152013 and thereafter.
1.16 Sec. 2. Minnesota Statutes 2012, section 290A.03, subdivision 13, is amended to read:
1.17 Subd. 13. Property taxes payable. "Property taxes payable" means the property tax
1.18exclusive of special assessments, penalties, and interest payable on a claimant's homestead
1.19after deductions made under sections273.135 ,
273.1384 ,
273.1391 ,
273.42, subdivision 2 ,
1.20and any other state paid property tax credits in any calendar year, and after any refund
1.21claimed and allowable under section290A.04, subdivision 2h , that is first payable in
1.22the year that the property tax is payable. In the case of a claimant who makes ground
1.23lease payments, "property taxes payable" includes the amount of the payments directly
2.1attributable to the property taxes assessed against the parcel on which the house is located.
2.2No apportionment or reduction of the "property taxes payable" shall be required for the
2.3use of a portion of the claimant's homestead for a business purpose if the claimant does not
2.4deduct any business depreciation expenses for the use of a portion of the homestead in the
2.5determination of federal adjusted gross income. For homesteads which are manufactured
2.6homes as defined in section273.125, subdivision 8 , and for homesteads which are park
2.7trailers taxed as manufactured homes under section168.012, subdivision 9 , "property
2.8taxes payable" shall also include17 19 percent of the gross rent paid in the preceding
2.9year for the site on which the homestead is located. When a homestead is owned by
2.10two or more persons as joint tenants or tenants in common, such tenants shall determine
2.11between them which tenant may claim the property taxes payable on the homestead. If
2.12they are unable to agree, the matter shall be referred to the commissioner of revenue
2.13whose decision shall be final. Property taxes are considered payable in the year prescribed
2.14by law for payment of the taxes.
2.15In the case of a claim relating to "property taxes payable," the claimant must have
2.16owned and occupied the homestead on January 2 of the year in which the tax is payable
2.17and (i) the property must have been classified as homestead property pursuant to section
2.18273.124
, on or before December 15 of the assessment year to which the "property taxes
2.19payable" relate; or (ii) the claimant must provide documentation from the local assessor
2.20that application for homestead classification has been made on or before December 15
2.21of the year in which the "property taxes payable" were payable and that the assessor has
2.22approved the application.
2.23EFFECTIVE DATE.This section is effective for claims based on rent paid in
2.242013 and thereafter.
1.3constituting property taxes;amending Minnesota Statutes 2012, section 290A.03,
1.4subdivisions 11, 13.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 290A.03, subdivision 11, is amended to
1.7read:
1.8 Subd. 11. Rent constituting property taxes. "Rent constituting property taxes"
1.9means
1.10of rent paid in lieu of property taxes, in any calendar year by a claimant for the right
1.11of occupancy of the claimant's Minnesota homestead in the calendar year, and which
1.12rent constitutes the basis, in the succeeding calendar year of a claim for relief under this
1.13chapter by the claimant.
1.14EFFECTIVE DATE.This section is effective for claims based on rent paid in
1.152013 and thereafter.
1.16 Sec. 2. Minnesota Statutes 2012, section 290A.03, subdivision 13, is amended to read:
1.17 Subd. 13. Property taxes payable. "Property taxes payable" means the property tax
1.18exclusive of special assessments, penalties, and interest payable on a claimant's homestead
1.19after deductions made under sections
1.20and any other state paid property tax credits in any calendar year, and after any refund
1.21claimed and allowable under section
1.22the year that the property tax is payable. In the case of a claimant who makes ground
1.23lease payments, "property taxes payable" includes the amount of the payments directly
2.1attributable to the property taxes assessed against the parcel on which the house is located.
2.2No apportionment or reduction of the "property taxes payable" shall be required for the
2.3use of a portion of the claimant's homestead for a business purpose if the claimant does not
2.4deduct any business depreciation expenses for the use of a portion of the homestead in the
2.5determination of federal adjusted gross income. For homesteads which are manufactured
2.6homes as defined in section
2.7trailers taxed as manufactured homes under section
2.8taxes payable" shall also include
2.9year for the site on which the homestead is located. When a homestead is owned by
2.10two or more persons as joint tenants or tenants in common, such tenants shall determine
2.11between them which tenant may claim the property taxes payable on the homestead. If
2.12they are unable to agree, the matter shall be referred to the commissioner of revenue
2.13whose decision shall be final. Property taxes are considered payable in the year prescribed
2.14by law for payment of the taxes.
2.15In the case of a claim relating to "property taxes payable," the claimant must have
2.16owned and occupied the homestead on January 2 of the year in which the tax is payable
2.17and (i) the property must have been classified as homestead property pursuant to section
2.19payable" relate; or (ii) the claimant must provide documentation from the local assessor
2.20that application for homestead classification has been made on or before December 15
2.21of the year in which the "property taxes payable" were payable and that the assessor has
2.22approved the application.
2.23EFFECTIVE DATE.This section is effective for claims based on rent paid in
2.242013 and thereafter.
