1.1 	A bill for an act
1.2 	relating to property tax refunds; modifying the renter's refund calculation;amending 
1.3 	Minnesota Statutes 2018, section 290A.04, subdivision 2a.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2018, section 290A.04, subdivision 2a, is amended to read:
1.6 		Subd. 2a.Renters. A claimant whose rent constituting property taxes exceeds the 
1.7 	percentage of the household income stated below must pay an amount equal to the percent 
1.8 	of income shown for the appropriate household income level along with the percent to be 
1.9 	paid by the claimant of the remaining amount of rent constituting property taxes. The state 
1.10 	refund equals the amount of rent constituting property taxes that remain, up to the maximum 
1.11 	state refund amount shown below.

1.141.13
1.12
	Household Income
	Percent of Income
	Percent Paid by
Claimant
	Maximum 
State
Refund
	
1.15	$0 to 4,909
	1.0 percent
	5 percent
	$
	2,000
	
1.16	4,910 to 6,529
	1.0 percent
	10 percent
	$
	2,000
	
1.17	6,530 to 8,159
	1.1 percent
	10 percent
	$
	1,950
	
1.18	8,160 to 11,439
	1.2 percent
	10 percent
	$
	1,900
	
1.19	11,440 to 14,709
	1.3 percent
	15 percent
	$
	1,850
	
1.20	14,710 to 16,339
	1.4 percent
	15 percent
	$
	1,800
	
1.21	16,340 to 17,959
	1.4 percent
	20 percent
	$
	1,750
	
1.22	17,960 to 21,239
	1.5 percent
	20 percent
	$
	1,700
	
1.23	21,240 to 22,869
	1.6 percent
	20 percent
	$
	1,650
	
1.24	22,870 to 24,499
	1.7 percent
	25 percent
	$
	1,650
	
2.1	24,500 to 27,779
	1.8 percent
	25 percent
	$
	1,650
	
2.2	27,780 to 29,399
	1.9 percent
	30 percent
	$
	1,650
	
2.3	29,400 to 34,299
	2.0 percent
	30 percent
	$
	1,650
	
2.4	34,300 to 39,199
	2.0 percent
	35 percent
	$
	1,650
	
2.5	39,200 to 45,739
	2.0 percent
	40 percent
	$
	1,650
	
2.6	45,740 to 47,369
	2.0 percent
	45 percent
	$
	1,500
	
2.7	47,370 to 49,009
	2.0 percent
	45 percent
	$
	1,350
	
2.8	49,010 to 50,649
	2.0 percent
	45 percent
	$
	1,150
	
2.9	50,650 to 52,269
	2.0 percent
	50 percent
	$
	1,000
	
2.10	52,270 to 53,909
	2.0 percent
	50 percent
	$
	900
	
2.11	53,910 to 55,539
	2.0 percent
	50 percent
	$
	500
	
2.12	55,540 to 57,169
	2.0 percent
	50 percent
	$
	200

2.152.14
2.13
	Household Income
	Percent of Income
	Percent Paid by 
Claimant
	Maximum
State
Refund
	
2.16	$0 to 5,399
	1.0 percent
	5 percent
	$
	2,200
	
2.17	5,400 to 7,179
	1.0 percent
	5 percent
	$
	2,200
	
2.18	7,180 to 8,979
	1.1 percent
	5 percent
	$
	2,150
	
2.19	8,980 to 12,589
	1.2 percent
	5 percent
	$
	2,090
	
2.20	12,590 to 16,179
	1.3 percent
	10 percent
	$
	2,040
	
2.21	16,180 to 17,979
	1.4 percent
	10 percent
	$
	1,980
	
2.22	17,980 to 19,759
	1.4 percent
	15 percent
	$
	1,930
	
2.23	19,760 to 23,369
	1.5 percent
	15 percent
	$
	1,870
	
2.24	23,370 to 25,159
	1.6 percent
	15 percent
	$
	1,820
	
2.25	25,160 to 26,959
	1.7 percent
	20 percent
	$
	1,820
	
2.26	26,960 to 30,559
	1.8 percent
	20 percent
	$
	1,820
	
2.27	30,560 to 32,349
	1.9 percent
	25 percent
	$
	1,820
	
2.28	32,350 to 37,739
	2.0 percent
	25 percent
	$
	1,820
	
2.29	37,740 to 43,129
	2.0 percent
	30 percent
	$
	1,820
	
2.30	43,130 to 50,319
	2.0 percent
	35 percent
	$
	1,820
	
2.31	50,320 to 52,119
	2.0 percent
	40 percent
	$
	1,650
	
2.32	52,120 to 53,919
	2.0 percent
	40 percent
	$
	1,490
	
2.33	53,920 to 55,729
	2.0 percent
	40 percent
	$
	1,270
	
2.34	55,730 to 57,509
	2.0 percent
	45 percent
	$
	1,100
	
2.35	57,510 to 59,309
	2.0 percent
	45 percent
	$
	990
	
2.36	59,310 to 79,999
	2.0 percent
	50 percent
	$
	550
	
2.37	80,000 to 82,499
	2.0 percent
	50 percent
	$
	450
	
2.38	82,500 to 84,999
	2.0 percent
	50 percent
	$
	350
	
3.1	85,000 to 87,499
	2.0 percent
	50 percent
	$
	250
	
3.2	87,500 to 89,999
	2.0 percent
	50 percent
	$
	150
	
3.3 	The payment made to a claimant is the amount of the state refund calculated under this 
3.4 	subdivision. No payment is allowed if the claimant's household income is $57,170 $90,000
3.5 	or more.

3.6 	EFFECTIVE DATE. This section is effective for refunds based on rent paid after 
3.7 	December 31, 2018.