MN SF906

Authorizes a property tax rebate for owners of class 1a, class 1b, and that portion of class 2a property (house, garage, and surrounding one acre of land) equal to an unspecified percentage of property taxes payable in calendar year 2022.

Makes renters eligible for a rebate equal to an unspecified percentage of rent constituting property taxes based on rent paid in 2022.

Excludes taxpayers with delinquent property taxes, penalties, interest, or delinquent special assessments and interest on the subject property from receiving the rebate.

Requires applicants to file applications with the commissioner of revenue by August 1, 2023, submitting a copy of their 2022 property tax statement or certificate of rent paid; the commissioner must approve or disapprove within 30 days.

Directs the commissioner to mail approved rebates by October 1, 2023, and appropriates a sufficient amount from the general fund to cover all rebate payments.