Minneslate Logo

SF3392 (Legislative Session 94 (2025-2026))

Eligibility modification for certain tax programs and classifications

Related bill: HF3232

AI Generated Summary

Purpose of the Bill:

The bill aims to modify the eligibility requirements for certain tax programs and classifications in Minnesota. This includes changes to how properties are classified and handled for tax purposes, particularly concerning homestead classification.

Main Provisions:

  • Homestead Application Requirements:

    • Property owners seeking a homestead classification must file an application with the county assessor. This application details must be signed by all owners who occupy the property or by a qualifying relative.
    • Each owner and their spouse who occupy the property must provide their Social Security numbers or individual taxpayer identification numbers.

  • Noncitizen Clause:

    • Individual taxpayer identification numbers will not be accepted if they belong to noncitizen individuals who are undocumented or not lawfully present in the U.S.

  • Change in Occupancy Notifications:

    • If a different relative begins to occupy the homestead property, the owner must inform the assessor within 30 days.

  • Homestead Continuity and Sale Notification:

    • Once granted, homestead status remains until the property is sold or transferred, or occupancy by the owner or the owner's family ceases.
    • Owners must notify the assessor within 30 days of any sale or occupancy change to avoid penalties.

  • Classification and Penalties:

    • Failing to file a homestead application by December 31st will result in the property being classified as nonhomestead for the current assessment year, impacting taxes for the following year.

Significant Changes:

  • The bill tightens and specifies the homestead application process, especially regarding the requirement for personal identification of occupants.
  • It introduces stricter regulations concerning the lawful status of occupants for accepting taxpayer identification numbers.

Relevant Terms:

  • Homestead classification
  • County assessor
  • Social Security number
  • Individual taxpayer identification number
  • Noncitizen
  • Undocumented
  • Lawfully present
  • Penalty
  • Nonhomestead classification

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 22, 2025SenateFloorActionIntroduction and first reading
April 22, 2025SenateFloorActionIntroduction and first reading
April 22, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarifications on Social Security and individual taxpayer identification number requirements."
      ],
      "removed": [],
      "summary": "This bill modifies the requirements and procedures for filing a homestead application under section 273.124, subdivision 13.",
      "modified": [
        "Updates to procedures for filing and consequences of not filing a homestead application by the deadline."
      ]
    },
    "citation": "273.124",
    "subdivision": "subdivision 13"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references the commissioner's role in prescribing the content, format, and manner for the homestead application per section 270C.30.",
      "modified": []
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill includes penalties tied to the proper filing of a certificate of value under section 272.115.",
      "modified": []
    },
    "citation": "272.115",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill mentions the classification of Social Security and taxpayer identification numbers as private data, referencing section 13.02, subdivision 12.",
      "modified": []
    },
    "citation": "13.02",
    "subdivision": "subdivision 12"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill mentions the potential to receive homestead classification by proper application referencing section 375.192.",
      "modified": []
    },
    "citation": "375.192",
    "subdivision": ""
  }
]

Sponsors