SF 3061

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; providing for homestead classification of property purchased
by a member of the armed forces; amending Minnesota Statutes 2004, section
273.124, subdivision 12.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 273.124, subdivision 12, is amended to
read:

Subd. 12.

Homestead of member of United States armed forces; Peace Corps;
VISTA.

new text begin (a) new text end Real estate actually occupied and used for the purpose of a homestead by
a person, or by a member of that person's immediate family shall be classified as a
homestead even though the person or family is absent if (1) the person or the person's
family is absent solely because the person is on active duty with the armed forces of the
United States, or is serving as a volunteer under the VISTA or Peace Corps program; (2)
the owner intends to return as soon as discharged or relieved from service; and (3) the
owner claims it as a homestead. A person who knowingly makes or submits to an assessor
an affidavit or other statement that is false in any material matter to obtain or aid another
in obtaining a benefit under this subdivision is guilty of a felony.

new text begin (b) In the case of a person who is absent solely because the person is on active duty
with the United States armed forces, homestead classification must be granted if the
requirements of paragraph (a), clauses (1) to (3), are met, even if the property has not been
occupied as a homestead by the person or a member of the person's family.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessments in 2006, taxes
payable in 2007, and thereafter.
new text end