Bill Text: MN HF240 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Disabled veterans homestead market value exemption eligibility extended for surviving spouses, and qualified disabled veterans' approved primary family caregivers included.
Sponsorship: Partisan Bill (Republican 9)
Status: (Introduced - Dead) 2011-02-09 - Referred by Chair to Property and Local Tax Division [HF240 Detail]
Download: Minnesota-2011-HF240-Introduced.html
1.2relating to veterans; extending eligibility for the disabled veterans homestead
1.3market value exemption for surviving spouses of qualified disabled veterans, and
1.4inclusion of certain approved primary family caregivers of qualified disabled
1.5veterans;amending Minnesota Statutes 2010, section 273.13, subdivision 34.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 273.13, subdivision 34, is amended to read:
1.8 Subd. 34. Homestead of disabled veteran and family caregiver. (a) All or a
1.9portion of the market value of property, owned in whole or part by a veteran or bythe
1.10veteran and the veteran's spouse the primary family caregiver of a qualified disabled
1.11veteran, qualifying for homestead classification under subdivision 22 or 23, is excluded
1.12in determining the property's taxable market value if it serves as thehomestead legal
1.13residence of amilitary veteran, as defined in section
197.447, who if the veteran has a
1.14service-connected disability of 70 percent or more as determined by the United States
1.15Department of Veterans Affairs. To qualify for exclusion under this subdivision, the
1.16veteran must have been honorably discharged from the United States armed forces, as
1.17indicated by United States Government Form DD214 or other official military discharge
1.18papers, and must be certified by the United States Veterans Administration as having a
1.19service-connected disability.
1.20 (b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
1.21excluded, except as provided in clause (2); and
1.22 (2) for a total (100 percent) and permanent disability, $300,000 of market value is
1.23excluded.
1.24 (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
1.25clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
2.1spouse holds the legal or beneficial title to the homestead and permanently resides there,
2.2the exclusion shall carry over to the benefit of the veteran's spousefor one additional
2.3assessment year or until such time as the spouse sells, transfers, or otherwise disposes of
2.4the property, whichever comes first.
2.5 (d) In the case of an agricultural homestead, only the portion of the property
2.6consisting of the house and garage and immediately surrounding one acre of land qualifies
2.7for the valuation exclusion under this subdivision.
2.8 (e) A property qualifying for a valuation exclusion under this subdivision is not
2.9eligible for the credit under section273.1384, subdivision 1 , or classification under
2.10subdivision 22, paragraph (b).
2.11 (f) To qualify for a valuation exclusion under this subdivision a property owner must
2.12apply to the assessor by July 1 of each assessment year, except that an annual reapplication
2.13is not required once a property has been accepted for a valuation exclusion under paragraph
2.14(b), clause (2), and the property continues to qualify until there is a change in ownership.
2.15(g) For purposes of this subdivision:
2.16(1) "veteran" has the meaning given the term in section 197.447; and
2.17(2) "primary family caregiver of a qualified disabled veteran" means a person who
2.18is approved by the secretary of the United States Department of Veterans Affairs for
2.19assistance as the primary provider of personal care services for an eligible veteran under
2.20the Program of Comprehensive Assistance for Family Caregivers, as established by Public
2.21Law 111–163 and codified as United States Code, title 38, section 1720G, as amended
2.22by Congress at any time.
2.23EFFECTIVE DATE.This section is effective for assessment year 2011 and
2.24thereafter, for taxes payable in 2012 and thereafter.
1.3market value exemption for surviving spouses of qualified disabled veterans, and
1.4inclusion of certain approved primary family caregivers of qualified disabled
1.5veterans;amending Minnesota Statutes 2010, section 273.13, subdivision 34.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 273.13, subdivision 34, is amended to read:
1.8 Subd. 34. Homestead of disabled veteran and family caregiver. (a) All or a
1.9portion of the market value of property, owned in whole or part by a veteran or by
1.10
1.11veteran, qualifying for homestead classification under subdivision 22 or 23, is excluded
1.12in determining the property's taxable market value if it serves as the
1.13residence of a
1.14service-connected disability of 70 percent or more as determined by the United States
1.15Department of Veterans Affairs. To qualify for exclusion under this subdivision, the
1.16veteran must have been honorably discharged from the United States armed forces, as
1.17indicated by United States Government Form DD214 or other official military discharge
1.18papers
1.19
1.20 (b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
1.21excluded, except as provided in clause (2); and
1.22 (2) for a total (100 percent) and permanent disability, $300,000 of market value is
1.23excluded.
1.24 (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
1.25clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
2.1spouse holds the legal or beneficial title to the homestead and permanently resides there,
2.2the exclusion shall carry over to the benefit of the veteran's spouse
2.3
2.4the property, whichever comes first.
2.5 (d) In the case of an agricultural homestead, only the portion of the property
2.6consisting of the house and garage and immediately surrounding one acre of land qualifies
2.7for the valuation exclusion under this subdivision.
2.8 (e) A property qualifying for a valuation exclusion under this subdivision is not
2.9eligible for the credit under section
2.10subdivision 22, paragraph (b).
2.11 (f) To qualify for a valuation exclusion under this subdivision a property owner must
2.12apply to the assessor by July 1 of each assessment year, except that an annual reapplication
2.13is not required once a property has been accepted for a valuation exclusion under paragraph
2.14(b), clause (2), and the property continues to qualify until there is a change in ownership.
2.15(g) For purposes of this subdivision:
2.16(1) "veteran" has the meaning given the term in section 197.447; and
2.17(2) "primary family caregiver of a qualified disabled veteran" means a person who
2.18is approved by the secretary of the United States Department of Veterans Affairs for
2.19assistance as the primary provider of personal care services for an eligible veteran under
2.20the Program of Comprehensive Assistance for Family Caregivers, as established by Public
2.21Law 111–163 and codified as United States Code, title 38, section 1720G, as amended
2.22by Congress at any time.
2.23EFFECTIVE DATE.This section is effective for assessment year 2011 and
2.24thereafter, for taxes payable in 2012 and thereafter.
