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S.F. No. 71 - Disabled Veterans Homestead Property Tax Exclusion Modification - REVISED
Author: Senator Gregory D. Clausen
Prepared By: Stephanie James, Senate Counsel (651/296-0103)
Date: February 1, 2017


Section 1 [Homestead Of Disabled Veteran or Family Caregiver] makes changes beneficial to a disabled veteran with respect to property taxes. 

Under current law, a disabled veteran or the surviving spouse of veteran with a total (100 percent) and permanent disability, can exclude a specified amount of the market value of the homestead from the property’s taxable market value. Under current law, the amount of the exclusion is $300,000 for a total and permanent disability and $150,000 for a disability rating of 70 percent or more. 

This bill establishes a sliding-scale formula so the amount of the exclusion that a disabled veteran can take is $300,000 times the veteran's disability rating percentage.  This increases the amount of the exclusion available to veterans with a disability rating of 70 to 99 percent.  The exclusion for those with total and permanent disability remains at $300,000.

Changes to paragraphs (c), (d), and (h) of Minnesota Statutes, section 273.13, subdivision 34, are nonsubstantive, conforming, or clarifying changes.

This section is effective beginning with taxes payable in 2018.

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