Terms Used In Minnesota Statutes > Chapter 290A - Property Tax Refund

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
• Claimant: means a person, other than a dependent, as defined under sections 151 and 152 of the Internal Revenue Code disregarding section 152(b)(3) of the Internal Revenue Code, who filed a claim authorized by this chapter and who was a resident of this state as provided in chapter 290 during the calendar year for which the claim for relief was filed. See Minnesota Statutes 290A.03
• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 290A.03
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Dependent: A person dependent for support upon another.
• Dependent: means any person who is considered a dependent under sections 151 and 152 of the Internal Revenue Code. See Minnesota Statutes 290A.03
• Disability: means :

  (a) Inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, or

  (b) Blindness; and the term "blindness" means central acuity of 20/200 or less in the better eye with the use of a correcting lens. See Minnesota Statutes 290A.03

• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• exemption amount: means the exemption amount under section 290. See Minnesota Statutes 290A.03
• federal adjusted gross income: shall mean federal adjusted gross income reflected in the fiscal year ending in the calendar year. See Minnesota Statutes 290A.03
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gross rent: means rent paid for the right of occupancy, at arm's length, of a site on which a homestead which is a manufactured home is located. See Minnesota Statutes 290A.03
• Homestead: means the dwelling occupied as the claimant's principal residence and so much of the land surrounding it, not exceeding ten acres, as is reasonably necessary for use of the dwelling as a home and any other property used for purposes of a homestead as defined in section 273. See Minnesota Statutes 290A.03
• Household: means a claimant and an individual related to the claimant as the claimant's spouse who are domiciled in the same homestead. See Minnesota Statutes 290A.03
• Household income: means all income received by all persons of a household in a calendar year while members of the household, other than income of a dependent. See Minnesota Statutes 290A.03
• Income: means the sum of the following:

  (1) federal adjusted gross income as defined in the Internal Revenue Code; and

  (2) the sum of the following amounts to the extent not included in clause (1):

  (i) all nontaxable income;

  (ii) the amount of a passive activity loss that is not disallowed as a result of section 469, paragraph (i) or (m) of the Internal Revenue Code and the amount of passive activity loss carryover allowed under section 469(b) of the Internal Revenue Code;

  (iii) an amount equal to the total of any discharge of qualified farm indebtedness of a solvent individual excluded from gross income under section 108(g) of the Internal Revenue Code;

  (iv) cash public assistance and relief;

  (v) any pension or annuity (including railroad retirement benefits, all payments received under the federal Social Security Act, Supplemental Security Income, and veterans benefits), which was not exclusively funded by the claimant or spouse, or which was funded exclusively by the claimant or spouse and which funding payments were excluded from federal adjusted gross income in the years when the payments were made;

  (vi) interest received from the federal or a state government or any instrumentality or political subdivision thereof;

  (vii) workers' compensation;

  (viii) nontaxable strike benefits;

  (ix) the gross amounts of payments received in the nature of disability income or sick pay as a result of accident, sickness, or other disability, whether funded through insurance or otherwise;

  (x) a lump-sum distribution under section 402(e)(3) of the Internal Revenue Code of 1986, as amended through December 31, 1995;

  (xi) contributions made by the claimant to an individual retirement account, including a qualified voluntary employee contribution; simplified employee pension plan; self-employed retirement plan; cash or deferred arrangement plan under section 401(k) of the Internal Revenue Code; or deferred compensation plan under section 457 of the Internal Revenue Code, to the extent the sum of amounts exceeds the retirement base amount for the claimant and spouse;

  (xii) to the extent not included in federal adjusted gross income, distributions received by the claimant or spouse from a traditional or Roth style retirement account or plan;

  (xiii) nontaxable scholarship or fellowship grants;

  (xiv) alimony received to the extent not included in the recipient's income;

  (xv) the amount of deduction allowed under section 220 or 223 of the Internal Revenue Code;

  (xvi) the amount deducted for tuition expenses under section 222 of the Internal Revenue Code; and

  (xvii) the amount deducted for certain expenses of elementary and secondary school teachers under section 62(a)(2)(D) of the Internal Revenue Code. See Minnesota Statutes 290A.03

• Internal Revenue Code: means the Internal Revenue Code of 1986, as amended through May 1, 2023. See Minnesota Statutes 290A.03
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
• Manufactured home: means homesteads that are manufactured homes as defined in section 273. See Minnesota Statutes 290A.03
• Minor: means an individual under the age of 18. See Minnesota Statutes 645.451
• Minority: means with respect to an individual the period of time during which the individual is a minor. See Minnesota Statutes 645.451
• Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
• Personal property: All property that is not real property.
• physical or mental impairment: is a n impairment that results from anatomical, physiological, or psychological abnormalities which are demonstrable by medically acceptable clinical and laboratory diagnostic techniques. See Minnesota Statutes 290A.03
• property taxes payable: includes the amount of the payments directly attributable to the property taxes assessed against the parcel on which the house is located. See Minnesota Statutes 290A.03
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• retirement base amount: means the deductible amount for the taxable year for the claimant and spouse under section 219(b)(5)(A) of the Internal Revenue Code, adjusted for inflation as provided in section 219(b)(5)(C) of the Internal Revenue Code, without regard to whether the claimant or spouse claimed a deduction; and

  (3) "traditional or Roth style retirement account or plan" means retirement plans under sections 401, 403, 408, 408A, and 457 of the Internal Revenue Code. See Minnesota Statutes 290A.03

• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
• verified: when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45
• work which exists in the state economy: means work which exists in significant numbers either in the area where the individual lives or in several areas of the state. See Minnesota Statutes 290A.03