§ 290A.04 — Refund Allowable
Plain-Language Summary
This section sets the formula for calculating how much property tax refund you can get. The refund amount depends on your household income and how much of your income goes to property taxes. The section includes detailed tables showing the income thresholds and maximum refund amounts for both homeowners and renters.
290A.04 REFUND ALLOWABLE.
§
Subdivision 1.Refund.
A refund shall be allowed each claimant in the amount that property taxes payable exceed the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied as specified in subdivision 2. If the amount of property taxes payable is equal to or less than the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied, the claimant shall not be eligible for a state refund pursuant to this section. §
Subd. 2.Homeowners; homestead credit refund.
A claimant whose property taxes payable are in excess of the percentage of the household income stated below shall pay an amount equal to the percent of income shown for the appropriate household income level along with the percent to be paid by the claimant of the remaining amount of property taxes payable. The state refund equals the amount of property taxes payable that remain, up to the state refund amount shown below.
| Household Income | Percent of Income | Percent Paid byClaimant | Maximum StateRefund |
|---|---|---|---|
| $0 to 2,079 | 1.0 percent | 12 percent | $ |
| 2,080 to 4,139 | 1.1 percent | 12 percent | $ |
| 4,140 to 6,269 | 1.2 percent | 12 percent | $ |
| 6,270 to 8,369 | 1.3 percent | 17 percent | $ |
| 8,370 to 10,439 | 1.4 percent | 17 percent | $ |
| 10,440 to 14,619 | 1.5 percent | 17 percent | $ |
| 14,620 to 16,689 | 1.6 percent | 17 percent | $ |
| 16,690 to 18,799 | 1.7 percent | 17 percent | $ |
| 18,800 to 20,879 | 1.8 percent | 17 percent | $ |
| 20,880 to 22,949 | 1.9 percent | 22 percent | $ |
| 22,950 to 29,239 | 2.0 percent | 22 percent | $ |
| 29,240 to 31,319 | 2.0 percent | 27 percent | $ |
| 31,320 to 35,509 | 2.0 percent | 27 percent | $ |
| 35,510 to 50,099 | 2.0 percent | 32 percent | $ |
| 50,100 to 73,059 | 2.0 percent | 32 percent | $ |
| 73,060 to 83,499 | 2.0 percent | 37 percent | $ |
| 83,500 to 93,939 | 2.1 percent | 37 percent | $ |
| 93,940 to 104,379 | 2.2 percent | 37 percent | $ |
| 104,380 to 114,819 | 2.3 percent | 37 percent | $ |
| 114,820 to 121,089 | 2.4 percent | 42 percent | $ |
| 121,090 to 125,289 | 2.5 percent | 42 percent | $ |
| 125,290 to 130,349 | 2.5 percent | 47 percent | $ |
| 130,350 to 135,409 | 2.5 percent | 47 percent | $ |
The payment made to a claimant shall be the amount of the state refund calculated under this subdivision. No payment is allowed if the claimant’s household income is $135,410 or more. §
Subd. 2a.
MS 2022 [Repealed, 2023 c 64 art 7 s 31] §
Subd. 2b.
MS 1984 [Repealed, 1Sp1985 c 14 art 5 s 7] §
Subd. 2b.Tables may be reconstructed.
The commissioner may reconstruct the tables in subdivision 2 for homeowners to reflect the elimination of the homestead credit beginning for claims based on taxes payable in 1990. §
Subd. 2c.
[Repealed, 1983 c 15 s 33] §
Subd. 2d.
[Repealed, 1983 c 15 s 33] §
Subd. 2e.
[Repealed, 1987 c 268 art 3 s 13] §
Subd. 2f.
[Repealed, 1Sp1986 c 1 art 3 s 21] §
Subd. 2g.
[Repealed, 1987 c 268 art 3 s 13] §
Subd. 2h.Additional refund.
(a) If the gross property taxes payable on a homestead increase more than 12 percent over the property taxes payable in the prior year on the same property that is owned and occupied by the same owner on January 2 of both years, and the amount of that increase is $100 or more, a claimant who is a homeowner shall be allowed an additional refund equal to 60 percent of the amount of the increase over the greater of 12 percent of the prior year’s property taxes payable or $100. This subdivision shall not apply to any increase in the gross property taxes payable attributable to improvements made to the homestead after the assessment date for the prior year’s taxes.
The maximum refund allowed under this subdivision is $1,000.
(b) For purposes of this subdivision “gross property taxes payable” means property taxes payable determined without regard to the refund allowed under this subdivision.
(c) In addition to the other proofs required by this chapter, each claimant under this subdivision shall file with the property tax refund return a copy of the property tax statement for taxes payable in the preceding year or other documents required by the commissioner.
(d) Upon request, the appropriate county official shall make available the names and addresses of the property taxpayers who may be eligible for the additional property tax refund under this section. The information shall be provided electronically. The county may recover its costs by charging the person requesting the information the reasonable cost for preparing the data. The information may not be used for any purpose other than for notifying the homeowner of potential eligibility and assisting the homeowner, without charge, in preparing a refund claim. §
Subd. 2i.
[Repealed, 1995 c 264 art 15 s 6] §
Subd. 2j.
[Repealed, 1Sp2001 c 5 art 7 s 66] §
Subd. 3.Table.
The commissioner of revenue shall construct and make available to taxpayers a comprehensive table showing the property taxes to be paid and refund allowed at various levels of income and assessment. The table shall follow the schedule of income percentages, maximums and other provisions specified in subdivision 2, except that the commissioner may graduate the transition between income brackets. All refunds shall be computed in accordance with tables prepared and issued by the commissioner of revenue.
The commissioner shall include on the form an appropriate space or method for the claimant to identify if the property taxes paid are for a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9. §
Subd. 4.Inflation adjustment.
The commissioner shall annually adjust the dollar amounts of the income thresholds and the maximum refunds under subdivision 2 as provided in section 270C.22. The statutory year is 2023. §
Subd. 5.Homeowner refund and renter’s credit.
A claimant is allowed to make a claim for refund under this chapter in addition to any credit the claimant is eligible for under section 290.0693. §
Subd. 6.
[Renumbered subd 4]
History:
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9-11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31-34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6-12; 1984 c 502 art 3 s 21-23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4-6; art 6 s 48; 1988 c 719 art 4 s 5-7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1-5,9; 1990 c 480 art 5 s 11-13; 1990 c 604 art 5 s 3-5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1-4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3-6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2-4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19; 2024 c 85 s 92
History: History: 1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9-11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31-34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6-12; 1984 c 502 art 3 s 21-23; 1984 c 514 art 4 s 12,13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4-6; art 6 s 48; 1988 c 719 art 4 s 5-7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1-5,9; 1990 c 480 art 5 s 11-13; 1990 c 604 art 5 s 3-5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32,33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1-4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33,52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3-6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6 s 10,11; 2013 c 143 art 1 s 2-4; 1Sp2019 c 6 art 1 s 65,73; 2023 c 64 art 4 s 2,3; art 7 s 17-19; 2024 c 85 s 92