MN HF2533

Defines "senior claimant" as any individual who attained age 65 on or before December 31 of the tax year, or either spouse in a married couple meeting this age requirement.

Requires disabled claimants and senior claimants to receive half of their homestead credit refund between April 15-30 (or 30 days after application, whichever is later) and the remaining half between September 15-30 (or 60 days after application, whichever is later).

All other claimants continue to receive full payment between September 15-30, or 60 days after application, whichever is later.

Effective for refunds based on taxes payable in 2017 and rent paid in 2016 and following years.