Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4261

Introduced
2/26/24  

Caption

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

Impact

The bill aims to help homeowners manage the financial burden of increasing property taxes and provide relief in the face of rising living costs. By permitting a refundable income tax credit, it would simplify the process for claiming the additional refund. This approach is expected to encourage homeowners to stay in their residences, potentially contributing to community stability. Additionally, it alters the approach taken by Minnesota's taxation policy by tying tax relief directly to the earnings of the state’s general fund, as it allows for refunds funded directly from state revenues.

Summary

Senate File 4261 proposes to convert the additional property tax refund into a refundable income tax credit, impacting the current state taxation laws concerning homeowners. This bill seeks to amend Minnesota Statutes to provide a more accessible mechanism for homeowners to receive a tax refund based on the increase in their property taxes. If enacted, it would allow individuals who experience a qualifying property tax increase to receive up to a $1,000 refund, calculated based on the percentage increase over their prior property taxes.

Contention

There are notable points of contention surrounding SF4261, particularly regarding its long-term financial implications for the state budget. Opponents of the bill may argue that converting the property tax refund into a tax credit could strain the state’s finances, especially if there’s a significant uptick in homeowners claiming these credits. Moreover, as the bill seeks to repeal existing statutes related to property tax refunds, some stakeholders may express concerns over the adequacy of this new system and whether it truly benefits all homeowners equitably.

Companion Bills

MN HF3543

Similar To Additional property tax refund converted to refundable income tax credit.

Previously Filed As

MN SF186

Refundable income tax credit for certain teachers authorization

MN SF2594

Student loan income tax credit increase and making the credit refundable authorization

MN HB657

Income Taxes; to provide a one-time refundable income tax credit to qualified taxpayers

MN SF3505

Receipt of National Institutes of Health funding income tax refundable credit authorization

MN HB745

Income Tax - Senior Tax Credit - Refundability

MN HB0745

Income Tax - Senior Tax Credit - Refundability

MN SF2103

Refundability removal of the child tax credit and working family credit

MN HB1477

Revenue and taxation; income tax credit; qualified property; refundable tax credit; effective date.

MN HB1477

Revenue and taxation; income tax credit; qualified property; refundable tax credit; effective date.

MN SB1388

Income tax credit; providing refundable child tax credit; making child care credit refundable. Effective date.

Similar Bills

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CA SB1076

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CA SB429

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IN HB1004

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CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB365

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CA AB317

An act to add Section 21080.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.