1.1 	A bill for an act
1.2 	relating to taxation; property tax refunds; increasing the maximum refund for the 
1.3 	homestead credit refund;amending Minnesota Statutes 2018, section 290A.04, 
1.4 	subdivision 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2018, section 290A.04, subdivision 2, is amended to read:
1.7 		Subd. 2.Homeowners; homestead credit refund. A claimant whose property taxes 
1.8 	payable are in excess of the percentage of the household income stated below shall pay an 
1.9 	amount equal to the percent of income shown for the appropriate household income level 
1.10 	along with the percent to be paid by the claimant of the remaining amount of property taxes 
1.11 	payable. The state refund equals the amount of property taxes payable that remain, up to 
1.12 	the state refund amount shown below.

1.151.14
1.13
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
1.171.16
	$0 to 1,619 1,779
	1.0 percent
	15 percent
	$
	2,580
3,340
	
1.18
1.19	1,620 1,780 to 3,229
3,549
	1.1 percent
	15 percent
	$
	2,580
3,340
	
1.20
1.21	3,230 3,550 to 4,889
5,379
	1.2 percent
	15 percent
	$
	2,580
3,340
	
1.22
1.23	4,890 5,380 to 6,519
7,169
	1.3 percent
	20 percent
	$
	2,580
3,340
	
1.24
1.25	6,520 7,170 to 8,129
8,939
	1.4 percent
	20 percent
	$
	2,580
3,340
	
1.26
1.27	8,130 8,940 to 11,389
12,529
	1.5 percent
	20 percent
	$
	2,580
3,340
	
2.1
2.2	11,390 12,530 to 13,009
14,309
	1.6 percent
	20 percent
	$
	2,580
3,340
	
2.3
2.4	13,010 14,310 to 14,649
16,119
	1.7 percent
	20 percent
	$
	2,580
3,340
	
2.5
2.6	14,650 16,120 to 16,269
17,899
	1.8 percent
	20 percent
	$
	2,580
3,340
	
2.7
2.8	16,270 17,900 to 17,879
19,669
	1.9 percent
	25 percent
	$
	2,580
3,340
	
2.92.10
	17,880 19,670 to 22,779
25,059
	2.0 percent
	25 percent
	$
	2,580
3,340
	
2.11
2.12	22,780 25,060 to 24,399
26,839
	2.0 percent
	30 percent
	$
	2,580
3,340
	
2.13
2.14	24,400 26,840 to 27,659
30,429
	2.0 percent
	30 percent
	$
	2,580
3,340
	
2.15
2.16	27,660 30,430 to 39,029
42,939
	2.0 percent
	35 percent
	$
	2,580
3,340
	
2.17
2.18	39,030 42,940 to 56,919
62,619
	2.0 percent
	35 percent
	$
	2,090
2,800
	
2.19
2.20	56,920 62,620 to 65,049
71,569
	2.0 percent
	40 percent
	$
	1,830
2,510
	
2.21
2.22	65,050 71,570 to 73,189
80,519
	2.1 percent
	40 percent
	$
	1,510
2,160
	
2.23
2.24	73,190 80,520 to 81,319
89,469
	2.2 percent
	40 percent
	$
	1,350
1,990
	
2.25
2.26	81,320 89,470 to 89,449
98,409
	2.3 percent
	40 percent
	$
	1,180
1,800
	
2.27
2.28	89,450 98,410 to 94,339
103,789
	2.4 percent
	45 percent
	$
	1,000
1,600
	
2.29
2.30	94,340 103,790 to 
97,609 107,389
	2.5 percent
	45 percent
	$
	830
1,410
	
2.31
2.32	97,610 107,390 to 
101,559 111,739
	2.5 percent
	50 percent
	$
	680
1,250
	
2.33
2.34	101,560 111,740 to 
105,499 116,069
	2.5 percent
	50 percent
	$
	500
1,050
	
2.35	116,070 to 121,069
	2.7 percent
	50 percent
	$
	850
	
2.36	121,070 to 126,069
	2.9 percent
	50 percent
	$
	650
	
2.37	126,070 to 131,069
	3.0 percent
	50 percent
	$
	500
	
2.38	131,070 to 136,069
	3.0 percent
	50 percent
	$
	500
	
2.39	136,070 and greater
	3.0 percent
	50 percent
	$
	500
	
2.40 	The payment made to a claimant shall be the amount of the state refund calculated under 
2.41 	this subdivision. No payment is allowed if the claimant's household income is $105,500 or 
2.42 	more.

3.1 	EFFECTIVE DATE. This section is effective for refunds based on property taxes 
3.2 	payable after December 31, 2019.