Minnesota 2023-2024 Regular Session

Minnesota House Bill HF4826

Introduced
3/11/24  

Caption

Property tax provisions modified, process for seniors to receive an advance credit of homestead credit refund established, and advance credit established.

Impact

If enacted, HF4826 will amend several relevant Minnesota Statutes, including sections that govern property tax refunds and the overall computation of property taxes. The bill ensures that eligible senior claimants receive 50 percent of the homestead credit refund they received in the previous year as an advance credit. This not only aids in budgeting for property tax payments but also stabilizes the financial expectations for seniors, who often face fixed or decreasing incomes as they age. The revenue commissioner is tasked with certifying these credits to county auditors, creating an obligation for localities to apply these credits efficiently.

Summary

House File 4826 introduces modifications to property tax regulations in Minnesota, particularly focusing on establishing a new process for seniors to receive an advance credit on their homestead credit refund. The bill defines 'eligible senior claimants' as individuals aged 65 or older, or married couples where at least one spouse is 65 and the other is at least 62. This advance credit aims to provide immediate financial relief to seniors who may struggle to meet property tax obligations, potentially preventing property tax delinquencies among this vulnerable demographic.

Conclusion

In summary, HF4826 represents a potential shift in the approach toward property taxation in Minnesota, especially targeted towards senior citizens. Its successful implementation would necessitate careful coordination between state and local revenue agencies to ensure that the intended support for seniors does not inadvertently destabilize local tax systems.

Contention

However, there are points of contention surrounding the bill, particularly regarding its funding and the potential ramifications for local tax collections. Critics may argue that while the intent to support seniors is commendable, the advance credit could strain local taxing authorities if they are not reimbursed promptly and adequately by the state. There is also debate around the long-term implications for property tax revenues which could be negatively impacted as more seniors opt to use this credit, creating concerns about fairness and equity in taxing older populations versus other demographics. Additionally, clarity on how the process will work in practice and potential administrative burdens on county auditors has been raised as a concern.

Companion Bills

MN SF5081

Similar To Homestead credit refund advanced credit process for seniors establishment, credit established, and appropriation

Previously Filed As

MN SF1957

Advanced homestead credit refund for seniors process and credit establishment provision

MN SF5081

Homestead credit refund advanced credit process for seniors establishment, credit established, and appropriation

MN HF1517

Property tax provisions modified, and homestead credit established.

MN SF443

Senior property tax credit establishment

MN SF2022

Homestead credit establishment

MN HF826

Senior citizen property tax credit established, and money appropriated.

MN HF883

Senior citizen property tax credit established, and money appropriated.

MN HF2436

Property tax provisions modified, redevelopment area homestead credit established, and money appropriated.

MN HF2218

Property tax provisions modified, school levy credit established, and money appropriated.

MN HF4415

Senior citizen property tax credit established, and money appropriated.

Similar Bills

MN SF1957

Advanced homestead credit refund for seniors process and credit establishment provision

MN SF5081

Homestead credit refund advanced credit process for seniors establishment, credit established, and appropriation

MN HF2904

Property tax refund program converted to refundable income tax credit.

MN SF2920

Windom school district onetime supplemental aid appropriation

MN HF1653

Property tax refunds and individual income tax provisions modified, and renter's credit converted to refundable income tax credit.

MN SF45

Property tax refund program conversion to a refundable income tax credit authorization

MN SF4261

Additional property tax refund conversion into a refundable income tax credit authorization

MN HF3543

Additional property tax refund converted to refundable income tax credit.