Minnesota Legislature
HF 240
as introduced - 87th Legislature (2011 - 2012) Posted on 01/27/2011 10:57am
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A bill for an act
relating to veterans; extending eligibility for the disabled veterans homestead
market value exemption for surviving spouses of qualified disabled veterans, and
inclusion of certain approved primary family caregivers of qualified disabled
veterans; amending Minnesota Statutes 2010, section 273.13, subdivision 34.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 273.13, subdivision 34, is amended to read:
Subd. 34.
Homestead of disabled veterannew text begin and family caregivernew text end .
(a) All or a
portion of the market value of propertynew text begin ,new text end owned new text begin in whole or part new text end by a veteran or by deleted text begin the
veteran and the veteran's spousedeleted text end new text begin the primary family caregiver of a qualified disabled
veteran,new text end qualifying for homestead classification under subdivision 22 or 23new text begin ,new text end is excluded
in determining the property's taxable market value if it serves as the deleted text begin homesteaddeleted text end new text begin legal
residencenew text end of a deleted text begin militarydeleted text end veterandeleted text begin , as defined in section 197.447, whodeleted text end new text begin if the veteran new text end has a
service-connected disability of 70 percent or morenew text begin as determined by the United States
Department of Veterans Affairsnew text end . To qualify for exclusion under this subdivision, the
veteran must have been honorably discharged from the United States armed forces, as
indicated by United States Government Form DD214 or other official military discharge
papersdeleted text begin , and must be certified by the United States Veterans Administration as having a
service-connected disabilitydeleted text end .
(b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
excluded, except as provided in clause (2); and
(2) for a total (100 percent) and permanent disability, $300,000 of market value is
excluded.
(c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
spouse holds the legal or beneficial title to the homestead and permanently resides there,
the exclusion shall carry over to the benefit of the veteran's spouse deleted text begin for one additional
assessment year ordeleted text end until such time as the spouse sells, transfers, or otherwise disposes of
the property, whichever comes first.
(d) In the case of an agricultural homestead, only the portion of the property
consisting of the house and garage and immediately surrounding one acre of land qualifies
for the valuation exclusion under this subdivision.
(e) A property qualifying for a valuation exclusion under this subdivision is not
eligible for the credit under section 273.1384, subdivision 1, or classification under
subdivision 22, paragraph (b).
(f) To qualify for a valuation exclusion under this subdivision a property owner must
apply to the assessor by July 1 of each assessment year, except that an annual reapplication
is not required once a property has been accepted for a valuation exclusion under paragraph
(b), clause (2), and the property continues to qualify until there is a change in ownership.
new text begin
(g) For purposes of this subdivision:
new text end
new text begin
(1) "veteran" has the meaning given the term in section 197.447; and
new text end
new text begin
(2) "primary family caregiver of a qualified disabled veteran" means a person who
is approved by the secretary of the United States Department of Veterans Affairs for
assistance as the primary provider of personal care services for an eligible veteran under
the Program of Comprehensive Assistance for Family Caregivers, as established by Public
Law 111–163 and codified as United States Code, title 38, section 1720G, as amended
by Congress at any time.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for assessment year 2011 and
thereafter, for taxes payable in 2012 and thereafter.
new text end