Property tax refund filing day extended by one year provision

This bill extends the deadline for filing property tax refund claims in Minnesota from one year to two years after the original due date. It directly affects property owners who missed the initial filing window for tax refunds, giving them an additional year to submit claims. The key provision amends Minnesota Statutes section 289A.40, changing the rule that previously barred claims filed more than one year late. The change applies to property taxes payable in 2025 and later years. This is a procedural adjustment to refund filing timelines, not a change to tax rates or eligibility.