Bill Text: MN SF1954 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Disabled veteran homestead valuation property tax exclusion extension
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-02-27 - Referred to Taxes [SF1954 Detail]
Download: Minnesota-2013-SF1954-Introduced.html
1.2relating to taxation; property; extending the disabled veteran homestead valuation
1.3exclusion;amending Minnesota Statutes 2012, section 273.13, subdivision 34.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 273.13, subdivision 34, is amended to read:
1.6 Subd. 34. Homestead of disabled veteran or family caregiver. (a) All or a
1.7portion of the market value of property owned by a veteran and serving as the veteran's
1.8homestead under this section is excluded in determining the property's taxable market
1.9value if the veteran has a service-connected disability of 70 percent or more as certified
1.10by the United States Department of Veterans Affairs. To qualify for exclusion under this
1.11subdivision, the veteran must have been honorably discharged from the United States
1.12armed forces, as indicated by United States Government Form DD214 or other official
1.13military discharge papers.
1.14 (b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
1.15excluded, except as provided in clause (2); and
1.16 (2) for a total (100 percent) and permanent disability, $300,000 of market value is
1.17excluded.
1.18 (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
1.19clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
1.20spouse holds the legal or beneficial title to the homestead and permanently resides there,
1.21the exclusion shall carry over to the benefit of the veteran's spouse for the current taxes
1.22payable year andfor five additional taxes payable years or until such time as the spouse
1.23remarries, or sells, transfers, or otherwise disposes of the property, whichever comes first.
1.24Qualification under this paragraph requires an annual application under paragraph (h).
2.1(d) If the spouse of a member of any branch or unit of the United States armed
2.2forces who dies due to a service-connected cause while serving honorably in active
2.3service, as indicated on United States Government Form DD1300 or DD2064, holds
2.4the legal or beneficial title to a homestead and permanently resides there, the spouse is
2.5entitled to the benefit described in paragraph (b), clause (2),for five taxes payable years,
2.6or until such time as the spouse remarries or sells, transfers, or otherwise disposes of the
2.7property, whichever comes first.
2.8(e) If a veteran meets the disability criteria of paragraph (a) but does not own
2.9property classified as homestead in the state of Minnesota, then the homestead of the
2.10veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
2.11would otherwise qualify for under paragraph (b).
2.12 (f) In the case of an agricultural homestead, only the portion of the property
2.13consisting of the house and garage and immediately surrounding one acre of land qualifies
2.14for the valuation exclusion under this subdivision.
2.15 (g) A property qualifying for a valuation exclusion under this subdivision is not
2.16eligible for the market value exclusion under subdivision 35, or classification under
2.17subdivision 22, paragraph (b).
2.18 (h) To qualify for a valuation exclusion under this subdivision a property owner
2.19must apply to the assessor by July 1 of each assessment year, except that an annual
2.20reapplication is not required once a property has been accepted for a valuation exclusion
2.21under paragraph (a) and qualifies for the benefit described in paragraph (b), clause (2), and
2.22the property continues to qualify until there is a change in ownership. For an application
2.23received after July 1 of any calendar year, the exclusion shall become effective for the
2.24following assessment year.
2.25(i) A first-time application by a qualifying spouse for the market value exclusion under
2.26paragraph (d) must be made any time within two years of the death of the service member.
2.27(j) For purposes of this subdivision:
2.28(1) "active service" has the meaning given in section190.05 ;
2.29(2) "own" means that the person's name is present as an owner on the property deed;
2.30(3) "primary family caregiver" means a person who is approved by the secretary of
2.31the United States Department of Veterans Affairs for assistance as the primary provider
2.32of personal care services for an eligible veteran under the Program of Comprehensive
2.33Assistance for Family Caregivers, codified as United States Code, title 38, section 1720G;
2.34and
2.35(4) "veteran" has the meaning given the term in section197.447 .
3.1(k) The purpose of this provision of law providing a level of homestead property tax
3.2relief for gravely disabled veterans, their primary family caregivers, and their surviving
3.3spouses is to help ease the burdens of war for those among our state's citizens who bear
3.4those burdens most heavily.
3.5EFFECTIVE DATE.This section is effective for taxes payable in 2015 and
3.6thereafter.
1.3exclusion;amending Minnesota Statutes 2012, section 273.13, subdivision 34.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 273.13, subdivision 34, is amended to read:
1.6 Subd. 34. Homestead of disabled veteran or family caregiver. (a) All or a
1.7portion of the market value of property owned by a veteran and serving as the veteran's
1.8homestead under this section is excluded in determining the property's taxable market
1.9value if the veteran has a service-connected disability of 70 percent or more as certified
1.10by the United States Department of Veterans Affairs. To qualify for exclusion under this
1.11subdivision, the veteran must have been honorably discharged from the United States
1.12armed forces, as indicated by United States Government Form DD214 or other official
1.13military discharge papers.
1.14 (b)(1) For a disability rating of 70 percent or more, $150,000 of market value is
1.15excluded, except as provided in clause (2); and
1.16 (2) for a total (100 percent) and permanent disability, $300,000 of market value is
1.17excluded.
1.18 (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
1.19clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
1.20spouse holds the legal or beneficial title to the homestead and permanently resides there,
1.21the exclusion shall carry over to the benefit of the veteran's spouse for the current taxes
1.22payable year and
1.23remarries, or sells, transfers, or otherwise disposes of the property
1.24Qualification under this paragraph requires an annual application under paragraph (h).
2.1(d) If the spouse of a member of any branch or unit of the United States armed
2.2forces who dies due to a service-connected cause while serving honorably in active
2.3service, as indicated on United States Government Form DD1300 or DD2064, holds
2.4the legal or beneficial title to a homestead and permanently resides there, the spouse is
2.5entitled to the benefit described in paragraph (b), clause (2),
2.6
2.7property
2.8(e) If a veteran meets the disability criteria of paragraph (a) but does not own
2.9property classified as homestead in the state of Minnesota, then the homestead of the
2.10veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
2.11would otherwise qualify for under paragraph (b).
2.12 (f) In the case of an agricultural homestead, only the portion of the property
2.13consisting of the house and garage and immediately surrounding one acre of land qualifies
2.14for the valuation exclusion under this subdivision.
2.15 (g) A property qualifying for a valuation exclusion under this subdivision is not
2.16eligible for the market value exclusion under subdivision 35, or classification under
2.17subdivision 22, paragraph (b).
2.18 (h) To qualify for a valuation exclusion under this subdivision a property owner
2.19must apply to the assessor by July 1 of each assessment year, except that an annual
2.20reapplication is not required once a property has been accepted for a valuation exclusion
2.21under paragraph (a) and qualifies for the benefit described in paragraph (b), clause (2), and
2.22the property continues to qualify until there is a change in ownership. For an application
2.23received after July 1 of any calendar year, the exclusion shall become effective for the
2.24following assessment year.
2.25(i) A first-time application by a qualifying spouse for the market value exclusion under
2.26paragraph (d) must be made any time within two years of the death of the service member.
2.27(j) For purposes of this subdivision:
2.28(1) "active service" has the meaning given in section
2.29(2) "own" means that the person's name is present as an owner on the property deed;
2.30(3) "primary family caregiver" means a person who is approved by the secretary of
2.31the United States Department of Veterans Affairs for assistance as the primary provider
2.32of personal care services for an eligible veteran under the Program of Comprehensive
2.33Assistance for Family Caregivers, codified as United States Code, title 38, section 1720G;
2.34and
2.35(4) "veteran" has the meaning given the term in section
3.1(k) The purpose of this provision of law providing a level of homestead property tax
3.2relief for gravely disabled veterans, their primary family caregivers, and their surviving
3.3spouses is to help ease the burdens of war for those among our state's citizens who bear
3.4those burdens most heavily.
3.5EFFECTIVE DATE.This section is effective for taxes payable in 2015 and
3.6thereafter.
