MN HF3878

Property owners or managing agents must furnish certificates of rent paid to renters on December 31 or at time of moving, made available before February 1 of the following year.

Owners and managing agents must retain duplicate certificates or equivalent records for three years and make them available to the commissioner upon request.

Commissioner may require owners or managing agents to submit copies of rent paid certificates by March 1 through a simple process developed to minimize compliance costs.

Commissioner may require Social Security numbers, taxpayer identification numbers, federal employer identification numbers, or Minnesota taxpayer identification numbers from owners or managing agents furnishing rent certificates.

Definition of "owner" expanded to include park owners and "property" expanded to include lots in manufactured housing parks; effective for rent paid after December 31, 2019.