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明尼苏达州针对房主提供了三个财产税减免计划:
- Homestead Credit Refund Program
- Targeting Property Tax Refund
- Senior Citizen Property Tax Deferral Program
Below is a basic description of each program, its eligibility criteria, and sample benefits calculations.
Homestead Credit Refund Program (“circuit breaker”)
宅基地信贷退款计划有时被称为“断路器退款”或“定期退款”.它以前被称为房主房产税退税计划.
资格是通过比较房主的房产税和家庭收入来确定的.
该计划退还超过家庭收入一定比例的部分财产税, called the threshold percentage. 房主全额缴纳房产税，并在州所得税申报表中申请退款. For those homeowners who receive a refund, 实际支付的财产税总额等于不超过起征点的财产税加上部分超额财产税(称为共同支付)。.
At higher levels of household income, 资格的门槛百分比和业主必须支付的总物业税的份额都有所增加.
For refund claims filed in 2024 and beyond, homeowners whose household income was greater than $135,109 were not eligible for this refund program. The maximum refund was $3,310.
该计划允许家属和65岁以上或残疾的房主扣除家庭收入.
了解更多关于宅地信贷退款计划，并访问明尼苏达州税务局网站所需的表格
Targeting Property Tax Refund
定向房产税退税也被称为特殊房主的宅基地信贷退税. 该法案将财产税减免的对象定向给那些每年应缴纳的财产税大幅增加的房主. This program does not consider a homeowner’s income. Thus, 没有资格获得断路器退款的房主可能有资格获得这项有针对性的退款.
符合条件的房主的房产税比前一年增加了12%以上，超过100美元. To be eligible, 房主目前必须拥有并居住在他们前一年居住的同一所房子里.
超出12%或100美元的部分，退款为60%.
For homeowners who make improvements to their homes, 在计算返还金额时，减去因改善而产生的财产税部分. In other words, 在确定是否有资格获得此退款时，不考虑由于改进后评估价值增加而导致的财产税增加.
退款在计算宅基地信贷退款之前计算.
*For taxes paid in 2023 only, 2023年立法机关颁布了一项特别的一次性退款增加，最高可达2美元,500 for homeowners seeing tax increases in excess of 6%.
Senior Citizen Property Tax Deferral Program
老年人房产税递延计划允许65岁以上的合格房主将部分房产税推迟到未来.
The program’s goal is to help older homeowners, whose property taxes are high relative to their incomes, to stay in their homes. To qualify:
- Homeowners must be at least 65. If married, 配偶一方必须年满65岁，另一方必须年满62岁.
- Household income must be equal to or less than $96,000.
- 申请人必须在申请延期之前拥有该房屋5年.
- 房主必须向明尼苏达州税务局提交一份完整的申请表.
根据延期计划，房主支付前3%的欠税. 州澳门网络娱乐游戏平台支付欠县澳门网络娱乐游戏平台的财产税余额，并留置权. The deferred taxes become a loan to the homeowners. The interest rate on this loan cannot exceed 5%. 希望出售房屋的业主必须支付递延税和任何应计利息.
Other important points about this program include:
- Once participating in the program, 在家庭收入超过96美元的任何一年，房主都不能推迟缴纳所欠的房产税,000 threshold. The homeowners remain in the program. 他们只需在家庭收入低于9.6万美元时通知州澳门网络娱乐游戏平台重新开始延期.
- 额外的资格标准涉及财产和其他州或联邦税收留置权的未偿债务金额.
- Deferral terminates when one of several events occurs. These include the death of the homeowners, sale or transfer of the property, 业主希望终止延期的书面通知, or the property’s disqualification as a homestead. 即使终止，对财产的留置权仍未解除.
