1.1 	A bill for an act
1.2 	relating to taxation; renter property tax refunds; increasing the amount paid for 
1.3 	refunds based on rent paid in 2013 only; appropriating money.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. RENTER PROPERTY TAX REFUND INCREASE.
 1.6 		Subdivision 1.Renter property tax increase. For claims filed based on rent paid in 
1.7 	2013, the commissioner shall increase by ten percent the refund otherwise payable under 
1.8 	Minnesota Statutes, section 290A.04, subdivision 2a.
1.9 		Subd. 2.Appropriation. The amount necessary to make the payments required 
1.10 	under this section in fiscal years 2015 and 2016 is appropriated from the general fund 
1.11 	to the commissioner of revenue.

1.12 	EFFECTIVE DATE. This section is effective for refund claims based on rent 
1.13 	paid in 2013 only.