1.1 	A bill for an act
1.2 	relating to taxation; providing for homestead classification of property purchased 
1.3 	by a member of the armed forces;amending Minnesota Statutes 2004, section 
1.4 	273.124, subdivision 12.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 273.124, subdivision 12, is amended to 
1.7 	read:
1.8 		Subd. 12.Homestead of member of United States armed forces; Peace Corps; 
1.9 	VISTA.  (a) Real estate actually occupied and used for the purpose of a homestead by 
1.10 	a person, or by a member of that person's immediate family shall be classified as a 
1.11 	homestead even though the person or family is absent if (1) the person or the person's 
1.12 	family is absent solely because the person is on active duty with the armed forces of the 
1.13 	United States, or is serving as a volunteer under the VISTA or Peace Corps program; (2) 
1.14 	the owner intends to return as soon as discharged or relieved from service; and (3) the 
1.15 	owner claims it as a homestead. A person who knowingly makes or submits to an assessor 
1.16 	an affidavit or other statement that is false in any material matter to obtain or aid another 
1.17 	in obtaining a benefit under this subdivision is guilty of a felony.
1.18 	(b) In the case of a person who is absent solely because the person is on active duty 
1.19 	with the United States armed forces, homestead classification must be granted if the 
1.20 	requirements of paragraph (a), clauses (1) to (3), are met, even if the property has not been 
1.21 	occupied as a homestead by the person or a member of the person's family.

1.22 	EFFECTIVE DATE. This section is effective for assessments in 2006, taxes 
1.23 	payable in 2007, and thereafter.