Chapter 290A — State of Minnesota Property Tax Refund Act

290A.01 Citation This section provides the official name for the chapter: the 'State of Minnesota Property Tax Refund Act.' This is the … 290A.02 Purpose This section states the purpose of the Property Tax Refund Act: to provide property tax relief to homestead owners whose … 290A.03 Definitions This section defines key terms used in the Property Tax Refund Act, including 'income,' 'household,' 'homestead,' … 290A.04 Refund Allowable This section sets the formula for calculating how much property tax refund you can get. The refund amount depends on … 290A.045 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.05 Combined Household Income; Rental Agreements and Reduction of Property Taxes Payable This section explains how household income is calculated when multiple people live together, and how rental agreements … 290A.055 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.06 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.07 Claims Payments This section explains how and when property tax refund claims are paid. The commissioner pays approved claims from the … 290A.08 One Claimant per Household This section limits property tax refund claims to one per household per year. Married spouses who lived together all … 290A.09 Proof of Claim This section requires claimants to provide proof of eligibility when filing for a property tax refund. This includes … 290A.091 Claims of Tenants in Leasehold Cooperatives This section requires cooperative managers of leasehold cooperatives to give each tenant a statement by March 31 showing … 290A.10 Proof of Taxes Paid This section allows the Commissioner of Revenue to request proof that property taxes were actually paid before approving … 290A.11 Objections to Claims This section formerly covered objections to property tax refund claims. Most of its subdivisions have been repealed. The … 290A.111 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.112 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.12 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.13 No Relief Allowed in Certain Cases This section bars property tax refund claims when the commissioner determines that someone bought a homestead mainly to … 290A.14 Property Tax Statement This section requires county treasurers to prepare and send property tax statements to homeowners and their escrow … 290A.15 Claim Applied Against Outstanding Liability This section allows the Commissioner of Revenue to apply a property tax refund against any delinquent tax liability owed … 290A.16 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.17 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.18 Right to File Claim; Right to Receive Credit This section allows a surviving spouse or dependent to file a property tax refund claim on behalf of a deceased person … 290A.19 Park Owner to Furnish Rent Certificate This section requires mobile home park owners to give each tenant a Certificate of Rent Paid by February 1 each year. … 290A.20 Rules This section gives the Commissioner of Revenue the authority to create rules for managing the property tax refund … 290A.21 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.22 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.23 Appropriation This section formerly addressed the appropriation of funds for the property tax refund program. Most of its subdivisions … 290A.24 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.25 Verification of Social Security or Individual Taxpayer Identification Numbers This section requires the Commissioner of Revenue to share a list of people who claimed both homestead classification … 290A.26 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.27 This section has been repealed. It was formerly part of the Property Tax Refund Act. 290A.28 This section has been repealed. It was formerly part of the Property Tax Refund Act.