Minneslate Logo

HF3232 (Legislative Session 94 (2025-2026))

Eligibility for certain tax programs and classifications modified.

Related bill: SF3392

AI Generated Summary

Purpose of the Bill

The bill aims to modify eligibility and requirements for certain tax programs and classifications within Minnesota. It focuses on the process of applying for and maintaining homestead classification for tax purposes.

Main Provisions

  • Homestead Application Process: The bill updates the process for property owners to apply for homestead classification. It requires a homestead application to be filed with the county assessor to initially obtain this classification.

  • Requirements for Identification: Property owners applying for homestead classification must provide Social Security numbers or individual taxpayer identification numbers for each occupant who is an owner of the property. This also includes information for non-occupying owners and spouses.

  • Noncitizen Status: Individual taxpayer identification numbers are not accepted if assigned to individuals who are undocumented or not lawfully present in the United States.

  • One Homestead Rule: If a property owner occupies a homestead, their spouse cannot claim another property as a homestead unless specified conditions are met, including filing an affidavit with the assessor.

  • Status Changes and Notifications: If properties are occupied by relatives of the owner as a homestead, the owner must notify the assessor within 30 days of a change in occupancy. Social Security numbers or tax IDs provided are considered private but may be shared with the commissioner of revenue for certain purposes.

  • Failure to File: Failure to notify the assessor when the property is sold, transferred, or no longer occupied by the owner or qualifying relative results in losing homestead status and a penalty.

Significant Changes

  • The bill introduces stricter verification and documentation requirements for obtaining and maintaining homestead classification.
  • Provisions are included for cross-referencing tax IDs with citizenship status, excluding undocumented or individuals not lawfully present in the U.S. from obtaining homestead status.
  • It reinforces the confidentiality of taxpayer identification details, while providing channels for necessary disclosures for tax purposes.

Relevant Terms

homestead classification, tax programs, Social Security number, individual taxpayer identification number, undocumented, noncitizen, property assessor

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 24, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "New requirements for Social Security numbers or individual taxpayer identification numbers."
      ],
      "removed": [],
      "summary": "This bill modifies the homestead application process under section 273.124, subdivision 13.",
      "modified": [
        "Clarifies the process for notifying the assessor when there's a change in occupancy."
      ]
    },
    "citation": "273.124",
    "subdivision": "subdivision 13"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Refers to the authority for the commissioner to prescribe the manner of the homestead application.",
      "modified": []
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Defines private data relevant to the modified homestead application process.",
      "modified": []
    },
    "citation": "13.02",
    "subdivision": "subdivision 12"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Relates to the timing of filing a certificate of value upon the sale or transfer of homestead property.",
      "modified": []
    },
    "citation": "272.115",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Relates to late homestead classification applications.",
      "modified": []
    },
    "citation": "375.192",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors