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There are three property tax relief programs aimed at homeowners offered by the state of Minnesota:
- 宅基地信贷退款计划
- 针对物业税退税
- 老年人房产税延期计划
下面是每个程序的基本描述, 其资格标准, 还有效益计算的例子.
宅基地信贷退款计划(“断路器”)
The 宅基地信贷退款计划 is sometimes called the “circuit breaker refund” or the “regular refund.” It was formerly known as the 首页owner’s 财产 Tax Refund Program.
Eligibility is determined by comparing a homeowner’s property taxes to household income.
The program refunds a portion of the property taxes that exceed a certain percentage of household income, 称为阈值百分比. 首页owners pay the full amount of their property tax bill and file for the refund with their state income tax return. 对于那些收到退款的房主, the total out-of-pocket property taxes paid equals the property taxes up to the threshold amount plus a portion of the excess property taxes (referred to as the co-pay).
家庭收入水平更高, there is an increase in both the threshold percentage of eligibility and the share of the total property tax due that the homeowner must pay.
适用于2024年及以后的退款申请, 家庭收入超过135美元的房主,其中109人没有资格参加这项退款计划. 最高退款金额为3,310美元.
The program allows deductions to household income for dependents and for those homeowners who are over age 65 or disabled.
针对物业税退税
The 针对物业税退税 is also called the Special 首页owner’s 首页stead Credit Refund. It directs property tax relief to homeowners who experience a large increase in property taxes due from one year to the next. 这个项目不考虑房主的收入. 因此, homeowners who are not eligible for the circuit breaker refund may qualify for this targeting refund.
Qualifying homeowners have property tax increases of more than 12% and more than $100 over the previous year’s taxes. 要符合资格, homeowners must currently own and live in the same house they lived in the previous year.
The refund is 60% of the increase in excess of the greater of 12% or $100.
为那些改善房屋的房主, the portion of the property tax due to the improvements is subtracted when calculating the refund amount. 换句话说, increases in property taxes that result from increases in assessed value following improvements are not considered when determining eligibility for this refund.
The refund is calculated prior to the calculation of the 首页stead Credit Refund.
*仅适用于2023年的税款, the 2023 Legislature enacted a special one-time increase in the refund up to a maximum of $2,如果房主的税收增长超过6%，他们将获得500美元.
Learn more about the 针对物业税退税 and access required forms on the Department of Revenue’s website
老年人房产税延期计划
The Senior Citizens 财产 Tax Deferral Program allows qualifying homeowners over age 65 to defer a portion of their property taxes into the future.
该项目的目标是帮助老年房主, 谁的财产税相对于他们的收入高, 呆在他们的家里. 资格:
- 房主必须至少65岁. 如果结婚了, only one spouse must be at least 65 years old while the other must be at least 62 years old.
- 家庭收入必须等于或少于$96,000.
- Applicants must have owned the home for five years before applying for the deferral.
- 首页owners must submit a completed application form to the Minnesota Department of Revenue.
Under the deferral program, homeowners pay the first 3% of the taxes owed. The state pays the balance of property taxes owed to the county and places a lien on the home. 递延税变成了房主的贷款. 这笔贷款的利率不能超过5%. Owners who wish to sell the home must pay the deferred tax plus any accrued interest.
关于这个项目的其他要点包括:
- 一旦参加该计划, homeowners cannot defer payment of property taxes owed during any year that household income exceeds the $96,000年阈值. 房主仍然在这个项目中. They simply notify the state once household income falls back below $96,000 to restart the deferral.
- Additional eligibility criteria relate to the amount of debt outstanding on the property and other state or federal tax liens.
- 当发生几个事件之一时，延迟终止. 其中包括房主的死亡, 出售或转让财产, written notification the homeowners wish to discontinue the deferral, 或者房产作为宅地的资格被取消. Even with termination, the lien remains outstanding on the property.
