Property tax refund claim filing date extended by one year.

HF 2816 extends the deadline for filing property tax refund claims in Minnesota from one year to two years after the original due date. This change directly affects homeowners and property owners who seek refunds for overpaid property taxes. The bill amends Minnesota Statutes section 289A.40, subdivision 4, to update the filing window period. The new deadline applies to property taxes payable in 2025 and beyond. This is a straightforward procedural change to provide more time for claimants, with no other policy impacts.