MN HF827

Clarifies data privacy classifications for Social Security numbers, tax returns, and income information submitted with homestead property tax applications by creating a new section 273.1245 designating these as private or nonpublic data.

Reorganizes homestead application requirements in section 273.124 by breaking subdivision 13 into separate subdivisions 13a-13d covering occupant lists, improper homestead determinations, property lists, and homestead data reporting to the commissioner.

Establishes a 100 percent penalty on improperly claimed homestead benefits plus interest, with county auditors responsible for determining improper claims within 90 days of commissioner notification and collecting amounts through property tax statements or Revenue Recapture Act procedures.

Requires counties to provide the commissioner of revenue with annual homestead property data including property identification numbers, occupant names and Social Security numbers, property classifications, and tax information by April 30 for fraud detection purposes.

Updates cross-references in sections 273.1315 and 290A.25 to reflect the new subdivision structure for penalty provisions related to class 1b homestead declarations and verification of improper renter refund and homestead classification claims.