MN HF4613

Authorizes property tax rebates for owners of residential property classified as class 1a, 1b, or the residential portion of class 2a property (house, garage, and one surrounding acre) equal to a percentage of property taxes payable in calendar year 2021 for taxes assessed in 2020.

Authorizes rebates for renters equal to a percentage of rent constituting property taxes based on rent paid in 2021.

Ineligible taxpayers with delinquent property taxes, penalties, interest, or delinquent special assessments and interest on the subject property.

Applicants must file applications with the commissioner of revenue by August 1, 2022, including property tax statements or rent paid certificates; commissioner must approve or disapprove within 30 days.

Commissioner must mail approved rebates by October 1, 2022; an unspecified amount from the general fund is appropriated to fund the rebate payments.