1.1 	A bill for an act
1.2 	relating to taxation; property tax refunds; reducing the percent of taxes paid by 
1.3 	refund claimants;amending Minnesota Statutes 2018, section 290A.04, subdivision 
1.4 	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
	
1.16
1.17	$0 to 1,619
$0 to 1,769
	1.0 percent
	15 percent
12 percent
	$
	2,580
2,820
	
1.18
1.19	1,620 to 3,229
1,770 to 3,529
	1.1 percent
	15 percent
12 percent
	$
	2,580
2,820
	
1.20
1.21	3,230 to 4,889
3,530 to 5,349
	1.2 percent
	15 percent
12 percent
	$
	2,580
2,820
	
1.22
1.23	4,890 to 6,519
5,350 to 7,129
	1.3 percent
	20 percent
16 percent
	$
	2,580
2,820
	
1.24
1.25	6,520 to 8,129
7,130 to 8,899
	1.4 percent
	20 percent
16 percent
	$
	2,580
2,820
	
1.26
1.27	8,130 to 11,389
8,900 to 12,459
	1.5 percent
	20 percent
16 percent
	$
	2,580
2,820
	
2.1
2.2	11,390 to 13,009
12,460 to 14,239
	1.6 percent
	20 percent
16 percent
	$
	2,580
2,820
	
2.3
2.4	13,010 to 14,649
14,240 to 16,029
	1.7 percent
	20 percent
16 percent
	$
	2,580
2,820
	
2.5
2.6	14,650 to 16,269
16,030 to 17,799
	1.8 percent
	20 percent
16 percent
	$
	2,580
2,820
	
2.7
2.8	16,270 to 17,879
17,800 to 19,569
	1.9 percent
	25 percent
20 percent
	$
	2,580
2,820
	
2.92.10
	17,880 to 22,779
19,570 to 24,929
	2.0 percent
	25 percent
20 percent
	$
	2,580
2,820
	
2.11
2.12	22,780 to 24,399
24,930 to 26,699
	2.0 percent
	30 percent
24 percent
	$
	2,580
2,820
	
2.13
2.14	24,400 to 27,659
26,700 to 30,269
	2.0 percent
	30 percent
24 percent
	$
	2,580
2,820
	
2.15
2.16	27,660 to 39,029
30,270 to 42,709
	2.0 percent
	35 percent
	$
	2,580
2,820
	
2.17
2.18	39,030 to 56,919
42,710 to 62,279
	2.0 percent
	35 percent
	$
	2,090
2,290
	
2.19
2.20	56,920 to 65,049
62,280 to 71,179
	2.0 percent
	40 percent
	$
	1,830
2,000
	
2.21
2.22	65,050 to 73,189
71,180 to 80,089
	2.1 percent
	40 percent
	$
	1,510
1,650
	
2.23
2.24	73,190 to 81,319
80,090 to 88,979
	2.2 percent
	40 percent
	$
	1,350
1,480
	
2.25
2.26	81,320 to 89,449
88,980 to 97,879
	2.3 percent
	40 percent
	$
	1,180
1,290
	
2.27
2.28	89,450 to 94,339
97,880 to 103,229
	2.4 percent
	45 percent
	$
	1,000
1,090
	
2.29
2.30	94,340 to 97,609
103,230 to 106,809
	2.5 percent
	45 percent
	$
	830
910
	
2.31
2.32	97,610 to 101,559
106,810 to 111,129
	2.5 percent
	50 percent
	$
	680
740
	
2.33
2.34	101,560 to 105,499
111,130 to 115,439
	2.5 percent
	50 percent
	$
	500
550
	
2.35 	The payment made to a claimant shall be the amount of the state refund calculated under 
2.36 	this subdivision. No payment is allowed if the claimant's household income is $105,500
2.37 	$115,440 or more.

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