MN HF3218

Allows homestead credit refunds and renter property tax refunds to be filed as part of the individual income tax return for the year in which taxes were levied or rent was paid, at the commissioner's discretion.

Changes payment deadline for renters and manufactured home owners from August 1-15 to June 15-30, or 60 days after receipt of application, whichever is later.

Permits early payment of claims submitted electronically by up to 30 days before the first permitted payment date.

Repeals subdivision 3 of Minnesota Statutes 2012, section 290A.07.

All changes are effective for refunds based on rent paid in 2014 and taxes payable in 2015 and thereafter.