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<br />17632412869
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<br />12/01/2005 10:35 #431 P.011/011
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<br />Eligibility requirleme.
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<br />4-4 __ - 11'I.1 .1 -........,..
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<br />You may be eligible fot a property tax refund based on your household income and the
<br />property taxes paid on your principal place of residence. Generally, household income is
<br />your federal adjUSted gross income plus most nontaXable income, minus a subtraction if
<br />you have dependentS or if you or your spouse are age 65 or older or disabled.
<br />
<br />To qualify:
<br />
<br />. as iil renter, your total household income for 2004 must be less than 545,970.
<br />
<br />. as a homeowner, you may be eligible for one or both of the fonowing refunds, if you
<br />owned and lived in your home on 1anuary 2,2005. To qualify for the:
<br />
<br />regular property tax refund, your total household income [or 2004 must be less
<br />than $85,210.
<br />
<br />special property tax refund, you must have owned and lived in your home both
<br />on January 2, 2004, a.nd on January 2; 2005; your net property tax on your home-
<br />stead must have increased by more than 12 percent from 2004 to 2005; and the
<br />increase must be at least $100. There is no income limit for the special property taX
<br />refund. For more information, see pa.ge 11.
<br />
<br />If you meet the above qualifications as 11 renter 01' homeowner,read the list of other
<br />requirements below to determine if you still qualify. If you do not qualify. there is no need
<br />for you to complete Porm MIPR.
<br />
<br />..........__..----.-..~~*""'........___ ....r.-n
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<br />~,)ither ~~equij~errients i~ch.ulje:
<br />
<br />........- . . ----I...._~.......
<br />
<br />. You must have been either a full- or
<br />part-year resident of Minnesota
<br />during 2004.
<br />
<br />If you are a renter and a permanent
<br />resident of another state, but are
<br />considered to be a resident of Minnesotll
<br />for income tax purposes because you
<br />lived'in Mll~nesota more than 183 days)
<br />you may apply for this refund. Full-year
<br />residents ofWiseonsio, Michigan and
<br />North Dakota cannot apply for the
<br />refund.
<br />
<br />. You cannot be a dependent. You are
<br />a dependent if you:
<br />
<br />- co~ud be claimed a5 a dependent on
<br />someone else's 2004 federal income
<br />tax return, Or
<br />
<br />- have gross income oEless than
<br />$3.100 and someone provides more
<br />than SO percent of your support, or
<br />
<br />- are younger than age 19 as of
<br />December 31. 2004, and receive at
<br />least 50 percent ofyollI' support
<br />from your parentS. or
<br />
<br />- are a full-time student, younger than
<br />age 24 as of December 31,2.004, and
<br />receive more than SO percent of
<br />your support from your parents.
<br />
<br />Additionally, you cannot claim 11 refund
<br />if you are a nonresident alien living in
<br />Minnesota and receive more than 50
<br />percent of your, slipport from a relative.
<br />
<br />. If you are a homeowner or mobile
<br />home owner:
<br />
<br />- your property 1nU$t be classified as
<br />, your homestead, or you must have
<br />applied for homestead classification
<br />and had it-approved, and
<br />
<br />- you must have paid or made
<br />arrangements to pay any delinquent
<br />property taxes on your home.
<br />
<br />. If you are a renter, you mU9t have
<br />lived In a building In which the
<br />owner:'
<br />
<br />was assessed property taXes. or
<br />
<br />paid Ii portion of th,e rent receipts in
<br />place of property tax, or
<br />
<br />made payments to a local govern-
<br />ment in l.ieu of property taxes.
<br />
<br />If you lire not sure whether property
<br />taxes were assessed on the building,
<br />check with your building owner.
<br />
<br />. Relative homesteads
<br />do not qualify
<br />Minnesota law allows homestead status for
<br />a home occupied by a relative of the owner,
<br />if certain qualifi~tions are met. However.
<br />neither the owner of the property nor the
<br />relative may claim the property tax refund
<br />or the special refund if the property
<br />qualifies as a homestea.o under this law..
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