1.1.................... moves to amend H.F. No. 2323, the delete everything amendment
1.2(A09-0462), as follows:
1.3Page 10, line 4, reinstate the stricken language
1.4Renumber the clauses in sequence and correct internal references
1.5Page 18, line 6, reinstate the stricken language
1.6Page 18, line 7, reinstate the stricken language and delete the new language
1.7Page 18, after line 11, insert:
1.8    "(iv) Minnesota development subsidies."
1.9Page 31, lines 3 and 4, reinstate the stricken language
1.10Page 31, line 9, delete "(14)" and insert "(15)"
1.11Page 32, line 35, after the stricken language insert "but does not include property
1.12located in a job opportunity building zone designated under section 469.314"
1.13Page 33, line 9, after the stricken language insert "but does not include job
1.14opportunity building zone payrolls under section 469.310, subdivision 8"
1.15Page 47, lines 28 to 32, reinstate the stricken language and delete the new language
1.16Page 49, line 4, delete "469.316; 469.317;"
1.17Page 132, after line 13, insert

1.18    "Section 4. Minnesota Statutes 2008, section 290A.03, subdivision 11, is amended to
1.19read:
1.20    Subd. 11. Rent constituting property taxes. "Rent constituting property taxes"
1.21means 19 percent of the gross rent actually paid in cash, or its equivalent, or the portion of
1.22rent the amount of gross rent actually paid in cash, or its equivalent, which is attributable
1.23(1) to the property tax paid on the unit or (2) to the amount paid in lieu of property taxes,
1.24in any calendar year by a claimant for the right of occupancy of the claimant's Minnesota
1.25homestead in the calendar year, and which rent constitutes the basis, in the succeeding
1.26calendar year of a claim for relief under this chapter by the claimant. The amount of
1.27rent attributable to property taxes paid or payments in lieu made on the unit must be
2.1determined by multiplying the gross rent paid by the claimant for the calendar year for the
2.2unit by a fraction, the numerator of which is the net tax on the property where the unit
2.3is located and the denominator of which is the total scheduled rent. In no case may the
2.4rent constituting property taxes exceed 50 percent of the gross rent paid by the claimant
2.5during that calendar year. In the case of a claimant who resides in a unit for which (1)
2.6a rent subsidy is paid to, or for, the claimant based on the income of the claimant or
2.7the claimant's family, or (2) a subsidy is paid to a public housing authority that owns or
2.8operates the claimant's rental unit, pursuant to United States Code, title 42, section 1437c,
2.920 percent of gross rent actually paid in cash or its equivalent shall be the claimant's "rent
2.10constituting property taxes paid." For purposes of this subdivision, "rent subsidy" does not
2.11include any housing assistance received under the Minnesota family investment program,
2.12general assistance, Minnesota supplemental assistance, supplemental security income,
2.13or similar income maintenance programs.
2.14EFFECTIVE DATE.This section is effective for claims based on rent paid in
2.152009 and thereafter.

2.16    Sec. 5. Minnesota Statutes 2008, section 290A.03, subdivision 13, is amended to read:
2.17    Subd. 13. Property taxes payable. "Property taxes payable" means the property
2.18tax exclusive of special assessments, penalties, and interest payable on a claimant's
2.19homestead after deductions made under sections 273.135, 273.1384, 273.1391, 273.42,
2.20subdivision 2 , and any other state paid property tax credits in any calendar year, and
2.21after any refund claimed and allowable under section 290A.04, subdivision 2h, that is
2.22first payable in the year that the property tax is payable. In the case of a claimant who
2.23makes ground lease payments, "property taxes payable" includes the amount of the
2.24payments directly attributable to the property taxes assessed against the parcel on which
2.25the house is located. No apportionment or reduction of the "property taxes payable" shall
2.26be required for the use of a portion of the claimant's homestead for a business purpose if
2.27the claimant does not deduct any business depreciation expenses for the use of a portion
2.28of the homestead in the determination of federal adjusted gross income. For homesteads
2.29which are manufactured homes as defined in section 273.125, subdivision 8, and for
2.30homesteads which are park trailers taxed as manufactured homes under section 168.012,
2.31subdivision 9 , "property taxes payable" shall also include 19 percent the amount of the
2.32gross rent paid in the preceding year for the site on which the homestead is located, which
2.33is attributable to the net tax paid on the site. The amount attributable to property taxes
2.34must be determined by multiplying the net tax on the parcel by a fraction, the numerator
2.35of which is the gross rent paid for the calendar year for the site and the denominator
3.1of which is the gross rent paid for the calendar year for the parcel. When a homestead
3.2is owned by two or more persons as joint tenants or tenants in common, such tenants
3.3shall determine between them which tenant may claim the property taxes payable on the
3.4homestead. If they are unable to agree, the matter shall be referred to the commissioner of
3.5revenue whose decision shall be final. Property taxes are considered payable in the year
3.6prescribed by law for payment of the taxes.
3.7    In the case of a claim relating to "property taxes payable," the claimant must have
3.8owned and occupied the homestead on January 2 of the year in which the tax is payable
3.9and (i) the property must have been classified as homestead property pursuant to section
3.10273.124 , on or before December 15 of the assessment year to which the "property taxes
3.11payable" relate; or (ii) the claimant must provide documentation from the local assessor
3.12that application for homestead classification has been made on or before December 15
3.13of the year in which the "property taxes payable" were payable and that the assessor has
3.14approved the application.
3.15EFFECTIVE DATE.This section is effective for claims based on rent paid in
3.162009 and thereafter.

3.17    Sec. 6. Minnesota Statutes 2008, section 290A.03, is amended by adding a subdivision
3.18to read:
3.19    Subd. 16. Total scheduled rent. "Total scheduled rent" means the sum of the
3.20monthly rents assigned to the residential rental units in the property multiplied by 12.
3.21The rents must be an arm's-length rental, including garage rents if any, but not including
3.22charges for medical services furnished by the landlord as a part of the rental agreement. In
3.23determining total scheduled rent, no deduction is allowed for vacant units, uncollected
3.24rent, or reduced cash rents in units occupied by employees or agents of the owner.
3.25EFFECTIVE DATE.This section is effective for claims based on rent paid in
3.262009 and thereafter.

3.27    Sec. 7. Minnesota Statutes 2008, section 290A.03, is amended by adding a subdivision
3.28to read:
3.29    Subd. 17. Net tax. "Net tax" means:
3.30    (1) the property tax, exclusive of special assessments, interest, and penalties, and
3.31after reduction for any state paid property tax credits as required in subdivision 13; or
3.32    (2) the payments made in lieu of ad valorem taxes, including payments of special
3.33assessments imposed in lieu of ad valorem taxes, for the calendar year in which the rent
3.34was paid. If a portion of the property is occupied as a homestead or is used for other
4.1than rental purposes, the net tax is the amount of tax reduced by the percentage that the
4.2nonrental use comprises the total square footage of the building. If a portion of the
4.3property is used for purposes other than for residential rental and none of the property is
4.4occupied as a homestead, the net tax is the amount of the tax of the parcel multiplied by a
4.5fraction, the numerator of which is the net tax capacity of the residential rental portion
4.6and the denominator of which is the total net tax capacity of the parcel. If a portion of
4.7the property is used for other than rental residential purposes, the county treasurer shall
4.8list on the property tax statement the amount of net tax pertaining to the rental residential
4.9portion of the property.
4.10    The amount of the net tax must not be reduced by an abatement or a court-ordered
4.11reduction in the property tax on the property made after the certificate of rent paid has
4.12been provided to the renter.
4.13EFFECTIVE DATE.This section is effective for claims based on rent paid in
4.142009 and thereafter."
4.15Page 133, after line 34, insert

4.16    "Sec. 8. Minnesota Statutes 2008, section 290A.19, is amended to read:
4.17290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT
4.18CERTIFICATE.
4.19    (a) The owner or managing agent of any property for which rent is paid for
4.20occupancy as a homestead must furnish a certificate of rent paid to a person who is a
4.21renter on December 31, in the form prescribed by the commissioner. If the renter moves
4.22before December 31, the owner or managing agent may give the certificate to the renter
4.23at the time of moving, or mail the certificate to the forwarding address if an address has
4.24been provided by the renter. The certificate must be made available to the renter before
4.25February 1 of the year following the year in which the rent was paid. The owner or
4.26managing agent must retain a duplicate of each certificate or an equivalent record showing
4.27the same information for a period of three years. The duplicate or other record must
4.28be made available to the commissioner upon request. For the purposes of this section,
4.29"owner" includes a park owner as defined under section 327C.01, subdivision 6, and
4.30"property" includes a lot as defined under section 327C.01, subdivision 3.
4.31    (b) If the owner or managing agent fails to provide the renter with a certificate of
4.32rent constituting property taxes, the commissioner shall allocate the net tax on the building
4.33to the unit on a square footage basis or other appropriate basis as the commissioner
4.34determines. The renter shall supply the commissioner with a statement from the county
4.35treasurer that gives the amount of property tax on the parcel, the address and property tax
4.36parcel identification number of the property, and the number of units in the building.
5.1EFFECTIVE DATE.This section is effective for claims based on rent paid in
5.22009 and thereafter."
5.3Renumber the sections in sequence and correct the internal references
5.4Amend the title accordingly