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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 change eligibility rules and application processes for homestead tax classifications in Minnesota. It updates certain sections of the Minnesota Statutes to ensure proper and lawful application for these classifications.

Main Provisions

  • Homestead Application Requirements: Individuals seeking homestead classification must submit a signed application to the county assessor. This application should include the Social Security number or individual taxpayer identification number (ITIN) of each owner and their spouse residing at the property.
  • Restrictions on ITIN Use: ITINs cannot be accepted if assigned to individuals who are noncitizens without lawful presence in the U.S.
  • Change of Occupancy Reporting: If a different qualifying relative occupies the homestead property, the owner must notify the county assessor within 30 days.
  • Ongoing Homestead Status: Once a property is classified as a homestead, it will maintain this status until sold or transferred, or if the owners or qualifying relatives no longer reside there.
  • Penalties and Loss of Status: Failing to update status changes (such as a sale or change in occupancy) within 30 days can result in penalties and loss of homestead status.

Significant Changes to Existing Law

  • The bill strengthens the enforcement of ownership and residency verification by emphasizing the role of Social Security numbers and ITINs.
  • It implements stricter rules for verifying a taxpayer's lawful presence in the United States when applying for homestead status.
  • The bill requires timely updates to the assessor regarding changes in occupancy to maintain accurate classification and prevent penalties.

Relevant Terms

  • Homestead classification
  • Social Security number
  • Individual taxpayer identification number (ITIN)
  • Noncitizen
  • Lawful presence
  • County assessor

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 21, 2025SenateFloorActionIntroduction and first reading
April 21, 2025SenateFloorActionIntroduction and first reading
April 21, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarification on when Social Security numbers and individual taxpayer identification numbers must be provided."
      ],
      "removed": [],
      "summary": "This section of the bill amends the requirements for the homestead classification application process under Minnesota Statutes section 273.124, subdivision 13.",
      "modified": [
        "Requirements for filing a homestead application and consequences for not filing."
      ]
    },
    "citation": "273.124",
    "subdivision": "subdivision 13"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section references the commissioner's role in prescribing content, format, and manner of the homestead application as per section 270C.30.",
      "modified": []
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section refers to the classification of Social Security numbers and individual taxpayer identification numbers as private data under section 13.02, subdivision 12.",
      "modified": []
    },
    "citation": "13.02",
    "subdivision": "subdivision 12"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "A reference is made to the requirement of filing a certificate of value with the county auditor upon property sale or transfer per section 272.115.",
      "modified": []
    },
    "citation": "272.115",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section suggests that property owners may be entitled to receive the homestead classification by proper application under section 375.192.",
      "modified": []
    },
    "citation": "375.192",
    "subdivision": ""
  }
]

Sponsors