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Minnesota Statutes, Title Minnesota Statutes

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Minnesota/Statutes

← All Minnesota coverage

Title Minnesota Statutes, Minnesota Statutes

1,133 chapters · 28,363 sections in this title.

All chapters in Title Minnesota Statutes28,363 Ch 336, UNIFORM COMMERCIAL CODE642 Ch 524, UNIFORM PROBATE CODE394 Ch 609, CRIMINAL CODE377 Ch 144, DEPARTMENT OF HEALTH361 Ch 469, ECONOMIC DEVELOPMENT257 Ch 473, METROPOLITAN GOVERNMENT247 Ch 148, PUBLIC HEALTH OCCUPATIONS206 Ch 169, TRAFFIC REGULATIONS200 Ch 256B, MEDICAL ASSISTANCE FOR NEEDY PERSONS196 Ch 60A, GENERAL INSURANCE POWERS195 Ch 13, GOVERNMENT DATA PRACTICES177 Ch 115A, WASTE MANAGEMENT171 Ch 325F, CONSUMER PROTECTION; PRODUCTS AND SALES168 Ch 383B, HENNEPIN COUNTY168

11 sections·Filtered byTitle Minnesota Statutes✕Ch 290B✕

Minn. Stat. § 290B.01 PURPOSE.
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290B.01 PURPOSE. Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stab…
Minn. Stat. § 290B.02 CITATION.
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290B.02 CITATION. This program shall be named the "senior citizens' property tax deferral program." History: 1997 c 231 art 14 s 5
Minn. Stat. § 290B.03 DEFERRAL OF PROPERTY TAXES.
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290B.03 DEFERRAL OF PROPERTY TAXES. § Subdivision 1.Program qualifications. The qualifications for the senior citizens' property tax deferral program are as follows: (1) the property must be owned and occupied as a homestead by a person 65 years of age or older. In the case of a …
Minn. Stat. § 290B.04 APPLICATION FOR DEFERRAL.
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290B.04 APPLICATION FOR DEFERRAL. § Subdivision 1.Initial application. (a) A taxpayer meeting the program qualifications under section 290B.03 may apply to the commissioner of revenue for the deferral of taxes. Applications are due on or before November 1 for deferral of any of t…

Minn. Stat. § 290B.05 MAXIMUM PROPERTY TAX AMOUNT AND DEFERRED PROPERTY TAX AMOUNT.

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290B.05 MAXIMUM PROPERTY TAX AMOUNT AND DEFERRED PROPERTY TAX AMOUNT. § Subdivision 1.Determination by commissioner. The commissioner shall determine each qualifying homeowner's "annual maximum property tax amount" following approval of the homeowner's initial application and fol…

Minn. Stat. § 290B.06 REFUNDS; OFFSET.

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290B.06 REFUNDS; OFFSET. For purposes of qualifying for the regular property tax refund or the special refund for homeowners under chapter 290A, the qualifying tax is the full amount of taxes, including the deferred portion of the tax. In any year in which a program participant c…

Minn. Stat. § 290B.07 LIEN; DEFERRED PORTION.

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290B.07 LIEN; DEFERRED PORTION. (a) Payment by the state to the county treasurer of property taxes, penalties, interest, or special assessments and interest deferred under this chapter is deemed a loan from the state to the program participant. The commissioner must compute the i…

Minn. Stat. § 290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES.

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290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES. § Subdivision 1.Termination. (a) The deferral of taxes granted under this chapter terminates when one of the following occurs: (1) the property is sold or transferred; (2) the death of all qualifying homeowners; (3) the …

Minn. Stat. § 290B.09 STATE REIMBURSEMENT.

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290B.09 STATE REIMBURSEMENT. § Subdivision 1.Determination; payment. The county auditor shall determine the total current year's deferred amount of property tax under this chapter in the county, and report those amounts to the commissioner under section 270C.85, subdivision 2, cl…

Minn. Stat. § 290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED.

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290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED. The commissioner of revenue shall provide information about the senior deferral program and eligibility criteria for the program in the instruction booklet prepared for taxpayers to use in applying for property tax refunds un…

Minn. Stat. § 290B.11 FORMS.

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290B.11 FORMS. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. History: 1Sp2017 c 1 art 16 s 29