SF 1504

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; property; providing homestead 
  1.3             treatment for military personnel stationed in 
  1.4             Minnesota; amending Minnesota Statutes 1998, section 
  1.5             273.124, subdivision 12. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 273.124, 
  1.8   subdivision 12, is amended to read: 
  1.9      Subd. 12.  [HOMESTEAD OF MEMBER OF UNITED STATES ARMED 
  1.10  FORCES; PEACE CORPS; VISTA.] (a) Real estate actually occupied 
  1.11  and used for the purpose of a homestead by a person, or by a 
  1.12  member of that person's immediate family shall be classified as 
  1.13  a homestead even though the person or family is absent if (1) 
  1.14  the person or the person's family is absent solely because the 
  1.15  person is on active duty with the armed forces of the United 
  1.16  States, or is serving as a volunteer under the VISTA or Peace 
  1.17  Corps program; (2) the owner intends to return as soon as 
  1.18  discharged or relieved from service; and (3) the owner claims it 
  1.19  as a homestead.  A person who knowingly makes or submits to an 
  1.20  assessor an affidavit or other statement that is false in any 
  1.21  material matter to obtain or aid another in obtaining a benefit 
  1.22  under this subdivision is guilty of a felony. 
  1.23     (b) Real estate that is occupied and used for the purposes 
  1.24  of a homestead by its owner is a homestead notwithstanding the 
  1.25  Minnesota residency requirement in subdivision 1, paragraph (a), 
  2.1   if the owner is (1) a member of the United States armed 
  2.2   services, (2) on active duty, and (3) stationed in Minnesota. 
  2.3      Sec. 2.  [EFFECTIVE DATE.] 
  2.4      Section 1 is effective for taxes levied in 1999, payable in 
  2.5   2000, and thereafter.