Targeting additional property tax refund expanded.

HF 2315 expands property tax refunds for Minnesota homeowners whose taxes increased significantly. It directly affects homeowners whose property taxes rose more than 12% (with a $100 minimum increase) compared to the previous year, allowing a refund of 60% of the excess over 12% or $100. The bill raises the maximum refund from $1,000 to $2,500 and requires homeowners to submit prior-year tax statements. Counties must provide contact lists of eligible homeowners to help them apply, without charge, for the refund. The changes apply to refunds based on taxes payable after December 31, 2025.