.................... moves to amend H.F. No. 481, the delete everything amendment
(A11-0139), as follows:
Page 27, after line 10, insert:
"Sec. 4. Minnesota Statutes 2010, section 273.13, subdivision 34, is amended to read:
Subd. 34. Homestead of disabled veteran or family caregiver.
(a) All or a portion
of the market value of property owned by a veteran
or by the veteran and the and serving
spouse qualifying for
classification under subdivision 22 or 23,
is excluded in determining the property's taxable market value if
it serves as
1.9 of a military
, as defined in section
197.447 , who
has a service-connected disability
of 70 percent or more as certified by the United States Department of Veterans Affairs
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 papers
, and must be certified by the
1.14 United States Veterans Administration as having a service-connected disability
(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
a disabled veteran qualifying for a valuation exclusion under paragraph (b),
1.22(2) a member of any branch or unit of the United States armed forces who dies due
1.23to a service connected cause while serving honorably in active service, as indicated on
1.24United States Government Form DD1300 or DD2064;
predeceases the veteran's or service member's
spouse, and if upon the death of the veteran
1.26or service member
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
one additional assessment year the current taxes payable year and for five
2.2additional taxes payable years
or until such time as the spouse remarries, or
or otherwise disposes of the property, whichever comes first.
2.4(d) A surviving spouse qualifying for a market valuation exclusion under paragraph
2.5(c), clause (2), is eligible for the same level of benefit as that described in paragraph
2.6(b), clause (2).
2.7(e) If a veteran meets the disability criteria of paragraph (a) but does not own
2.8property classified as homestead in the state of Minnesota, then the homestead of the
2.9veteran's primary family caregiver, if any, is eligible for the exclusion that the veteran
2.10would otherwise qualify for under paragraph (b).
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.
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).
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 paragraph (a) and qualifies for the benefit described in
paragraph (b), clause (2)
2.21 the property continues to qualify until there is a change in ownership
2.22(i) A first-time application by a qualifying spouse for the market value exclusion
2.23under paragraph (c), clause (2), may be made at any time during the year of or year
2.24following the death of the veteran or service member who predeceased the spouse.
2.25(j) For purposes of this subdivision:
2.26(1) "active service" has the meaning given in section 190.05;
2.27(2) "own" means that the person's name is present as an owner on the property deed;
2.28(3) "primary family caregiver" means a person who is approved by the secretary of
2.29the United States Department of Veterans Affairs for assistance as the primary provider
2.30of personal care services for an eligible veteran under the Program of Comprehensive
2.31Assistance for Family Caregivers, as established by Public Law 111–163 and codified as
2.32United States Code, title 38, section 1720G, as amended by Congress at any time;
2.33(4) "veteran" has the meaning given the term in section 197.447.
2.34(j) The purpose of this provision of law providing a level of homestead property tax
2.35relief for gravely disabled veterans, their primary family caregivers, and their surviving
3.1spouses is to help ease the burdens of war for those among our state's citizens who bear
3.2those burdens most heavily.
3.3EFFECTIVE DATE.This section is effective for assessment year 2011 and
3.4thereafter, for taxes payable in 2012 and thereafter.
Renumber the sections in sequence and correct the internal references
Amend the title accordingly