Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
State of Minnesota
S.F. No. 205 - Homestead Valuation Exclusion for Disabled Veterans Modification - First Engrossment
Author: Senator Charles W. Wiger
Prepared By: Stephanie James, Senate Counsel (651/296-0103)
Date: February 2, 2017


Section 1 [Homestead of Disabled Veteran or Family Caregiver] makes changes beneficial to a spouse of a disabled veteran or service member killed in active service with respect to property taxes. 

Under current law, the surviving spouse of a veteran with a total (100 percent) and permanent disability rating or the surviving spouse of a member of the U.S. armed forces who dies due to a service-connected cause while serving honorably in active service, can exclude a specified amount of the market value of the homestead from the property’s taxable market value. Under current law, that spouse may make the exclusion for the current taxable year of the veteran’s or service member’s death and for eight additional years or until the spouse remarries or sells, transfers or disposes of the property. 

This section eliminates the eight-year limit on the spouse’s use of this exclusion, so that the exclusion is available until the spouse sells, transfers, or disposes of the property. This section also expands the availability of this exclusion to the surviving spouse of a veteran with a disability rating of 70 percent or more. This change is effective beginning with taxes payable in 2018.

Check on the status of this bill
Back to Senate Counsel and Research Bill Summaries page

This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
Last review or update: 02/02/2017
If you see any errors on this page, please e-mail us at