Homestead credit refund co-pays reduction provision

This bill reduces the percentage of property taxes homeowners must pay out-of-pocket (co-pay) when receiving a homestead credit refund, affecting low-to-moderate income households. For example, in the $2,200-$4,379 income bracket, the co-pay would decrease from 7% to 6% of property taxes. It amends Minnesota Statutes §290A.04 to adjust these co-pay percentages across multiple income levels while keeping maximum refund amounts unchanged. The change applies to refunds based on property taxes payable after December 31, 2025.