Minn. Stat. § 290A.04
A refund shall be allowed each claimant in the amount that property taxes payable exceed the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied as specified in subdivision 2. If the amount of property taxes payable is equal to or less than the percentage of the household income of the claimant specified in subdivision 2 in the year for which the taxes were levied, the claimant shall not be eligible for a state refund pursuant to this section.
A claimant whose property taxes payable are in excess of the percentage of the household income stated below shall pay an amount equal to the percent of income shown for the appropriate household income level along with the percent to be paid by the claimant of the remaining amount of property taxes payable. The state refund equals the amount of property taxes payable that remain, up to the state refund amount shown below.
| Household Income | Percent of Income | Percent Paid by Claimant | Maximum State Refund |
| $0 to 2,079 | 1.0 percent | 12 percent | $ 3,310 |
| 2,080 to 4,139 | 1.1 percent | 12 percent | $ 3,310 |
| 4,140 to 6,269 | 1.2 percent | 12 percent | $ 3,310 |
| 6,270 to 8,369 | 1.3 percent | 17 percent | $ 3,310 |
| 8,370 to 10,439 | 1.4 percent | 17 percent | $ 3,310 |
| 10,440 to 14,619 | 1.5 percent | 17 percent | $ 3,310 |
| 14,620 to 16,689 | 1.6 percent | 17 percent | $ 3,310 |
| 16,690 to 18,799 | 1.7 percent | 17 percent | $ 3,310 |
| 18,800 to 20,879 | 1.8 percent | 17 percent | $ 3,310 |
| 20,880 to 22,949 | 1.9 percent | 22 percent | $ 3,310 |
| 22,950 to 29,239 | 2.0 percent | 22 percent | $ 3,310 |
| 29,240 to 31,319 | 2.0 percent | 27 percent | $ 3,310 |
| 31,320 to 35,509 | 2.0 percent | 27 percent | $ 3,310 |
| 35,510 to 50,099 | 2.0 percent | 32 percent | $ 3,310 |
| 50,100 to 73,059 | 2.0 percent | 32 percent | $ 2,680 |
| 73,060 to 83,499 | 2.0 percent | 37 percent | $ 2,350 |
| 83,500 to 93,939 | 2.1 percent | 37 percent | $ 1,940 |
| 93,940 to 104,379 | 2.2 percent | 37 percent | $ 1,740 |
| 104,380 to 114,819 | 2.3 percent | 37 percent | $ 1,520 |
| 114,820 to 121,089 | 2.4 percent | 42 percent | $ 1,280 |
| 121,090 to 125,289 | 2.5 percent | 42 percent | $ 1,070 |
| 125,290 to 130,349 | 2.5 percent | 47 percent | $ 870 |
| 130,350 to 135,409 | 2.5 percent | 47 percent | $ 650 |
The payment made to a claimant shall be the amount of the state refund calculated under this subdivision. No payment is allowed if the claimant's household income is $135,410 or more.
MS 2022 [Repealed, 2023 c 64 art 7 s 31]
MS 1984 [Repealed, 1Sp1985 c 14 art 5 s 7]
The commissioner may reconstruct the tables in subdivision 2 for homeowners to reflect the elimination of the homestead credit beginning for claims based on taxes payable in 1990.
[Repealed, 1983 c 15 s 33]
[Repealed, 1983 c 15 s 33]
[Repealed, 1987 c 268 art 3 s 13]
[Repealed, 1Sp1986 c 1 art 3 s 21]
[Repealed, 1987 c 268 art 3 s 13]
The maximum refund allowed under this subdivision is $1,000.
[Repealed, 1995 c 264 art 15 s 6]
[Repealed, 1Sp2001 c 5 art 7 s 66]
The commissioner of revenue shall construct and make available to taxpayers a comprehensive table showing the property taxes to be paid and refund allowed at various levels of income and assessment. The table shall follow the schedule of income percentages, maximums and other provisions specified in subdivision 2, except that the commissioner may graduate the transition between income brackets. All refunds shall be computed in accordance with tables prepared and issued by the commissioner of revenue.
The commissioner shall include on the form an appropriate space or method for the claimant to identify if the property taxes paid are for a manufactured home, as defined in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured home under section 168.012, subdivision 9.
The commissioner shall annually adjust the dollar amounts of the income thresholds and the maximum refunds under subdivision 2 as provided in section 270C.22. The statutory year is 2023.
[See Note.]
A claimant is allowed to make a claim for refund under this chapter in addition to any credit the claimant is eligible for under section 290.0693.
[Renumbered subd 4]
Minn. Stat. § 290A.04
1975 c 437 art 1 s 4; 1976 c 245 s 3,4; 1977 c 423 art 2 s 9-11; 1978 c 766 s 9,10; 1979 c 303 art 2 s 31-34; 1980 c 607 art 3 s 2; 1981 c 178 s 114,115; 1Sp1981 c 1 art 2 s 19,20; 1983 c 15 s 29; 1983 c 342 art 4 s 6-12; 1984 c 502 art 3 s 21-23; 1984 c 514 art 4 s 12, 13; 1Sp1985 c 14 art 4 s 89; art 5 s 2-4; 1986 c 444; 1987 c 268 art 3 s 4-6; art 6 s 48; 1988 c 719 art 4 s 5-7; 1989 c 356 s 37; 1Sp1989 c 1 art 7 s 1-5; 1990 c 480 art 5 s 11-13; 1990 c 604 art 5 s 3-5; 1991 c 199 art 2 s 21; 1991 c 291 art 1 s 34; 1992 c 511 art 2 s 30; 1993 c 375 art 2 s 32, 33; art 3 s 48; art 6 s 4,5; 1994 c 383 s 1; 1994 c 587 art 4 s 1-4; 1995 c 264 art 3 s 24; art 4 s 11; art 15 s 3,4,6; 1996 c 471 art 3 s 33, 52; 1997 c 31 art 1 s 18; 1997 c 84 art 1 s 4; 1997 c 231 art 2 s 70; art 5 s 14; 1Sp2001 c 5 art 4 s 3-6; 2002 c 377 art 10 s 18; 2008 c 366 art 1 s 1; 1Sp2011 c 7 art 6s 10, 11; 2013 c 143 art 1 s 2-4