1.1 	A bill for an act
1.2 	relating to civil procedure; exempting property tax refunds from attachment, 
1.3 	garnishment, or sale;amending Minnesota Statutes 2022, section 550.37, by adding 
1.4 	a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 550.37, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 27.Property tax refunds. Any refund due under chapter 290A, up to a present 
1.9 	value of $3,000.