Minnesota Statutes
§ 290B.01 — PURPOSE
Minnesota § 290B.01
JurisdictionMinnesota
PartVARIOUS STATE TAXES AND PROGRAMS
Ch. 290BSENIOR CITIZENS' PROPERTY TAX DEFERRAL
This text of Minnesota § 290B.01 (PURPOSE) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 290B.01 (2026).
Text
Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stabilize tax burdens on homestead property owned by qualifying low-income senior citizens through a deferral of certain property taxes.
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Legislative History
1997 c 231 art 14 s 4
Nearby Sections
11
§ 290B.01
PURPOSE§ 290B.02
CITATION§ 290B.03
DEFERRAL OF PROPERTY TAXES§ 290B.04
APPLICATION FOR DEFERRAL§ 290B.06
REFUNDS; OFFSET§ 290B.07
LIEN; DEFERRED PORTION§ 290B.09
STATE REIMBURSEMENT§ 290B.11
FORMSCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 290B.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/290B/290B.01.