1.1 	A bill for an act
1.2 	relating to taxation; increasing the maximum homeowners' property tax refunds;
1.3 	amending Minnesota Statutes 2006, section 290A.04, subdivision 2.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2006, section 290A.04, subdivision 2, is amended to 
1.6 	read:
1.7 		Subd. 2.Homeowners. A claimant whose property taxes payable are in excess 
1.8 	of the percentage of the household income stated below shall pay an amount equal to 
1.9 	the percent of income shown for the appropriate household income level along with the 
1.10 	percent to be paid by the claimant of the remaining amount of property taxes payable. 
1.11 	The state refund equals the amount of property taxes payable that remain, up to the state 
1.12 	refund amount shown below.

1.13
1.14	Household Income
	Percent of Income
	Percent Paid by 
Claimant
	Maximum State 
Refund

1.15
1.16	$0 to 1,189
	1.0 percent
	15 percent
		$1,450
$1,810
	
1.17
1.18	1,190 to 2,379
	1.1 percent
	15 percent
		$1,450
$1,810
	
1.19
1.20	2,380 to 3,589
	1.2 percent
	15 percent
		$1,410
$1,760
	
1.21
1.22	3,590 to 4,789
	1.3 percent
	20 percent
		$1,410
$1,760
	
1.23
1.24	4,790 to 5,979
	1.4 percent
	20 percent
		$1,360
$1,700
	
1.25
1.26	5,980 to 8,369
	1.5 percent
	20 percent
		$1,360
$1,700
	
2.1
2.2	8,370 to 9,559
	1.6 percent
	25 percent
		$1,310
$1,570
	
2.3
2.4	9,560 to 10,759
	1.7 percent
	25 percent
		$1,310
$1,570
	
2.5
2.6	10,760 to 11,949
	1.8 percent
	25 percent
		$1,260
$1,520
	
2.7
2.8	11,950 to 13,139
	1.9 percent
	30 percent
		$1,260
$1,520
	
2.92.10
	13,140 to 14,349
	2.0 percent
	30 percent
		$1,210
$1,450
	
2.11
2.12	14,350 to 16,739
	2.1 percent
	30 percent
		$1,210
$1,450
	
2.13
2.14	16,740 to 17,929
	2.2 percent
	35 percent
		$1,160
$1,330
	
2.15
2.16	17,930 to 19,119
	2.3 percent
	35 percent
		$1,160
$1,330
	
2.17
2.18	19,120 to 20,319
	2.4 percent
	35 percent
		$1,110
$1,280
	
2.19
2.20	20,320 to 25,099
	2.5 percent
	40 percent
		$1,110
$1,280
	
2.21
2.22	25,100 to 28,679
	2.6 percent
	40 percent
		$1,070
$1,230
	
2.23
2.24	28,680 to 35,849
	2.7 percent
	40 percent
		$1,070
$1,230
	
2.25
2.26	35,850 to 41,819
	2.8 percent
	45 percent
		$ 970
$1,070
	
2.27
2.28	41,820 to 47,799
	3.0 percent
	45 percent
		$ 970
$1,070
	
2.29
2.30	47,800 to 53,779
	3.2 percent
	45 percent
		$ 870
$960
	
2.31
2.32	53,780 to 59,749
	3.5 percent
	50 percent
		$ 780
$860
	
2.33
2.34	59,750 to 65,729
	4.0 percent
	50 percent
		$ 680
$750
	
2.35
2.36	65,730 to 69,319
	4.0 percent
	50 percent
		$ 580
$640
	
2.37
2.38	69,320 to 71,719
	4.0 percent
	50 percent
		$ 480
$530
	
2.39
2.40	71,720 to 74,619
	4.0 percent
	50 percent
		$ 390
$430
	
2.41
2.42	74,620 to 77,519
	4.0 percent
	50 percent
		$ 290
$320
	
2.43 	The payment made to a claimant shall be the amount of the state refund calculated 
2.44 	under this subdivision. No payment is allowed if the claimant's household income is 
2.45 	$77,520 or more.

2.46 	EFFECTIVE DATE. This section is effective beginning with refunds based on 
2.47 	property taxes payable in 2008.