MN HF3971

Counties must pay refunds for property taxes that were mistakenly billed in excess of the accurate amount due to misclassification or mathematical error, including any associated penalties or interest.

Refund eligibility limited to taxes payable in the current year and the two prior years.

Mathematical errors covered include: converting market value to tax capacity or referendum market value; applying the auditor-computed tax rate to tax capacity or referendum market value; and calculating or determining eligibility for credits.

Refund remedy does not apply to misclassifications resulting from a property owner's failure to apply for the correct classification as required by law.

Effective for property taxes payable in 2017 and thereafter.