1.1 	A bill for an act
1.2 	relating to property taxation; limiting homestead property taxes to a percentage 
1.3 	of the homeowner's income;amending Minnesota Statutes 2006, section 
1.4 	290A.04, subdivisions 1, 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 290A.04, subdivision 1, is amended to 
1.7 	read:
1.8 		Subdivision 1.Refund. A refund shall be allowed each claimant in the amount that
1.9 	based on the relationship between property taxes payable or rent constituting property 
1.10 	taxes exceed the percentage ofand the household income of the claimant specified in 
1.11 	subdivision 2 or 2a in the year for which the taxes were levied or in the year in which the 
1.12 	rent was paid as specified in subdivision 2 or 2a. If the amount of property taxes payable 
1.13 	or rent constituting property taxes is equal to or less than the percentage of the household 
1.14 	income of the claimant specified in subdivision 2 or 2a in the year for which the taxes 
1.15 	were levied or in the year in which the rent was paid, the claimant shall not be eligible 
1.16 	for a state refund pursuant to this section.

1.17 	EFFECTIVE DATE. This section is effective for claims filed in 2008 and thereafter 
1.18 	based on property taxes payable in 2008 and thereafter.

1.19 	Sec. 2. Minnesota Statutes 2006, section 290A.04, subdivision 2, is amended to read:
1.20 		Subd. 2.Homeowners. (a) A claimant whose property taxes payable are in excess 
1.21 	of the percentage of the household income stated below shall pay an amountis eligible for 
1.22 	a refund equal to the excess property taxes payable times the percent of income paid by 
1.23 	the state shown for the appropriate household income level along with the percent to be 
2.1 	paid by the claimant of the remaining amount of property taxes payable. The state refund 
2.2 	equals the amount of property taxes payable that remain, up to theunder this paragraph 
2.3 	must not exceed the maximum state refund amount shown below.

2.4
2.5	Household Income
	Percent of Income
	Percent Paid by 
Claimant State
	Maximum State 
Refund

2.6	$0 to 1,189
	1.0 percent
	1585 percent
		$1,450
	
2.7	1,190 to 2,379
	1.1 percent
	1585 percent
		$1,450
	
2.8	2,380 to 3,589
	1.2 percent
	1585 percent
		$1,410
	
2.9	3,590 to 4,789
	1.3 percent
	2080 percent
		$1,410
	
2.10	4,790 to 5,979
	1.4 percent
	2080 percent
		$1,360
	
2.11	5,980 to 8,369
	1.5 percent
	2080 percent
		$1,360
	
2.12	8,370 to 9,559
	1.6 percent
	2575 percent
		$1,310
	
2.13	9,560 to 10,759
	1.7 percent
	2575 percent
		$1,310
	
2.14	10,760 to 11,949
	1.8 percent
	2575 percent
		$1,260
	
2.15	11,950 to 13,139
	1.9 percent
	3070 percent
		$1,260
	
2.16	13,140 to 14,349
	2.0 percent
	3070 percent
		$1,210
	
2.17	14,350 to 16,739
	2.1 percent
	3070 percent
		$1,210
	
2.18	16,740 to 17,929
	2.2 percent
	3565 percent
		$1,160
	
2.19	17,930 to 19,119
	2.3 percent
	3565 percent
		$1,160
	
2.20	19,120 to 20,319
	2.4 percent
	3565 percent
		$1,110
	
2.21	20,320 to 25,099
	2.5 percent
	4060 percent
		$1,110
	
2.22	25,100 to 28,679
	2.6 percent
	4060 percent
		$1,070
	
2.23	28,680 to 35,849
	2.7 percent
	4060 percent
		$1,070
	
2.24	35,850 to 41,819
	2.8 percent
	4555 percent
		$ ........970 
	
2.25	41,820 to 47,799
	3.0 percent
	4555 percent
		$ ........970 
	
2.26	47,800 to 53,779
	3.2 percent
	4555 percent
		$ ........870 
	
2.27	53,780 to 59,749
	3.5 percent
	50 percent
		$ ........780 
	
2.28	59,750 to 65,729
	4.0 percent
	50 percent
		$ ........680 
	
2.29	65,730 to 69,319
	4.0 percent
	50 percent
		$ ........580 
	
2.30	69,320 to 71,719
	4.0 percent
	50 percent
		$ ........480 
	
2.31	71,720 to 74,619
	4.0 percent
	50 percent
		$ ........390 
	
2.32	74,620 to 77,519
	4.0 percent
	50 percent
		$ ........290 
	
2.33 	(b) A claimant shall be eligible for a refund equal to the amount that the claimant's 
2.34 	property taxes payable, net of any refund determined under paragraph (a), exceed five 
2.35 	percent of household income.
2.36 	(c) A claimant's property tax refund shall be the sum of the refund amount 
2.37 	determined under paragraph (a) and the refund amount determined under paragraph (b).
2.38 	The payment made to a claimant shall be the amount of the state refund calculated 
2.39 	under this subdivision.(d) No payment is allowed if the claimant's household income 
2.40 	is $77,520 or more.

3.1 	EFFECTIVE DATE. This section is effective for claims filed in 2008 and thereafter 
3.2 	based on property taxes payable in 2008 and thereafter.