Only one claimant per household per year is entitled to relief under this chapter. Payment of the claim for relief may be made payable to the spouses as one claimant. The commissioner, upon written request, may issue separate checks, to the spouses for one-half of the relief provided the original check has not been issued or has been returned. Individuals related as spouses who were married during the year may elect to file a joint claim which shall include each spouse's income, rent constituting property taxes, and property taxes payable. Spouses who were married for the entire year and were domiciled in the same household for the entire year must file a joint claim. The maximum dollar amount allowable for a joint claim shall not exceed the amount that one person could receive.
1975 c 437 art 1 s 8; 1977 c 423 art 2 s 13; 1981 c 343 s 39; 1Sp1981 c 4 art 1 s 144; 1984 c 514 art 4 s 17; 1994 c 510 art 1 s 9; 1Sp2019 c 6 art 24 s 17
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 290A — Property Tax Refund
Section 290A.03 — Definitions.
Section 290A.04 — Refund Allowable.
Section 290A.05 — Combined Household Income.
Section 290A.07 — Claims Payments.
Section 290A.08 — One Claimant Per Household.
Section 290A.09 — Proof Of Claim.
Section 290A.091 — Claims Of Tenants In Leasehold Cooperatives.
Section 290A.10 — Proof Of Taxes Paid.
Section 290A.11 — Objections To Claims.
Section 290A.13 — No Relief Allowed In Certain Cases.
Section 290A.14 — Property Tax Statement.
Section 290A.15 — Claim Applied Against Outstanding Liability.
Section 290A.18 — Right To File Claim; Right To Receive Credit.
Section 290A.19 — Owner Or Managing Agent To Furnish Rent Certificate.