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SF309 (Legislative Session 94 (2025-2026))

Property tax refund filing day extended by one year provision

Related bill: HF2816

AI Generated Summary

Purpose

  • Extend the filing window for property tax refund claims under chapter 290A by one year, allowing claims to be filed up to two years after the original due date.

What the bill would do

  • Amend Minnesota Statutes 2024 section 289A40 subdivision 4.
  • State that a property tax refund claim under chapter 290A is not allowed if the initial claim is filed more than two years after the original due date for filing the claim.
  • This effectively changes the deadline from one year to two years after the due date.

How it changes current law

  • Current law (before this bill) bars claims filed more than one year after the original due date.
  • The bill extends that limit to more than two years after the original due date, expanding the eligible filing period by one additional year.

Implications

  • Property owners who miss the original filing deadline but file within two years would, under this bill, be allowed to seek a property tax refund.
  • The change focuses on eligibility timing for refunds and does not appear to alter other aspects of the refund process.

Section details (what would change in statute)

  • Section 1: Amends Minnesota Statutes 2024 section 289A40 subdivision 4.
  • New language would read: a property tax refund claim under chapter 290A is not allowed if the initial claim is filed more than two years after the original due date for filing the claim.

Practical considerations

  • Administratively, there may be impacts on how late claims are reviewed and processed, and on notice/education to taxpayers about the extended deadline.

Relevant dates and entities mentioned: - Minnesota Statutes 2024 - Section 289A40, subdivision 4 - Chapter 290A (property tax refunds)

Relevant Terms - property tax refund - claims - initial claim - original due date - filing date / filing deadline - Minnesota Statutes 2024 - section 289A40, subdivision 4 - chapter 290A - two years - one year

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
January 21, 2025SenateActionIntroduction and first reading
January 21, 2025SenateActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "A property tax refund claim under chapter 290A is not allowed if the initial claim is filed more than two years after the original due date for filing the claim."
      ],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 289A.40, subdivision 4, relating to property tax refund claims.",
      "modified": [
        "Section 289A.40, subdivision 4 amended to extend the filing deadline for property tax refund claims under chapter 290A to two years after the original due date."
      ]
    },
    "citation": "289A.40",
    "subdivision": "subd. 4"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references Minnesota Statutes chapter 290A in its treatment of property tax refund claims but does not itself amend that chapter.",
      "modified": []
    },
    "citation": "290A",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

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