1.1                          A bill for an act 
  1.2             relating to the property tax refund; increasing the 
  1.3             percentage of rent constituting property taxes; 
  1.4             amending Minnesota Statutes 1998, section 290A.03, 
  1.5             subdivision 11. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 290A.03, 
  1.8   subdivision 11, is amended to read: 
  1.9      Subd. 11.  [RENT CONSTITUTING PROPERTY TAXES.] "Rent 
  1.10  constituting property taxes" means ~~19~~ 28 percent of the gross 
  1.11  rent actually paid in cash, or its equivalent, or the portion of 
  1.12  rent paid in lieu of property taxes, in any calendar year by a 
  1.13  claimant for the right of occupancy of the claimant's Minnesota 
  1.14  homestead in the calendar year, and which rent constitutes the 
  1.15  basis, in the succeeding calendar year of a claim for relief 
  1.16  under this chapter by the claimant. 
  1.17     Sec. 2.  [EFFECTIVE DATE.] 
  1.18     Section 1 is effective beginning for claims based on rent 
  1.19  paid in calendar year 1999.