Minnesota Legislature
SF 959
1st Engrossment - 87th Legislature (2011 - 2012) Posted on 03/06/2012 02:43pm
Current Version - 1st Engrossment
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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 or family caregivernew text end .
(a) All or a portion
of the market value of property owned by a veteran deleted text begin or by the veteran and thedeleted text end new text begin and serving
as the new text end veteran's deleted text begin spouse qualifying fordeleted text end homestead deleted text begin classification under subdivision 22 or 23deleted text end new text begin ,new text end
is excluded in determining the property's taxable market value if deleted text begin it serves asdeleted text end the deleted text begin homestead
of a militarydeleted text end veterandeleted text begin , as defined in section 197.447, whodeleted text end has a service-connected disability
of 70 percent or morenew text begin as certified 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) Ifnew text begin :
new text end
new text begin (1)new text end a disabled veteran qualifying for a valuation exclusion under paragraph (b),
clause (2)deleted text begin ,deleted text end new text begin ; or
new text end
new text begin (2) a member of any branch or unit of the United States armed forces who dies due
to a service connected cause while serving honorably in active service, as indicated on
United States Government Form DD1300 or DD2064;new text end
predeceases the veteran'snew text begin or service member'snew text end spouse, and if upon the death of the veteran
new text begin or service member new text end 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 deleted text begin veteran'sdeleted text end
spouse for deleted text begin one additional assessment yeardeleted text end new text begin the current taxes payable year and for five
additional taxes payable yearsnew text end or until such time as the spousenew text begin remarries, ornew text end sells, transfers,
or otherwise disposes of the property, whichever comes first.
new text begin
(d) A surviving spouse qualifying for a market valuation exclusion under paragraph
(c), clause (2), is eligible for the same level of benefit as that described in paragraph
(b), clause (2).
new text end
new text begin
(e) If a veteran meets the disability criteria of paragraph (a) but does not own
property classified as homestead in the state of Minnesota, then the homestead of the
veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
would otherwise qualify for under paragraph (b).
new text end
deleted text begin (d)deleted text end new text begin (f)new text end 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.
deleted text begin (e)deleted text end new text begin (g)new text end 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).
deleted text begin (f)deleted text end new text begin (h)new text end 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 new text begin paragraph (a) and qualifies for the benefit described in new text end paragraph (b), clause (2), and
the property continues to qualify until there is a change in ownership.
new text begin
(i) A first-time application by a qualifying spouse for the market value exclusion
under paragraph (c), clause (2), may be made at any time during the year of or year
following the death of the veteran or service member who predeceased the spouse.
new text end
new text begin
(j) For purposes of this subdivision:
new text end
new text begin
(1) "active service" has the meaning given in section 190.05;
new text end
new text begin
(2) "own" means that the person's name is present as an owner on the property deed;
new text end
new text begin
(3) "primary family caregiver" 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; and
new text end
new text begin
(4) "veteran" has the meaning given the term in section 197.447.
new text end
new text begin
(k) The purpose of this provision of law providing a level of homestead property tax
relief for gravely disabled veterans, their primary family caregivers, and their surviving
spouses is to help ease the burdens of war for those among our state's citizens who bear
those burdens most heavily.
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