MN SF3396

Expands disabled veterans' property tax exclusion to include surviving spouses of service members who died from service-connected causes while in active military service, requiring proof via DD214 form.

Extends the market value exclusion carryover period from one to four additional assessment years for surviving spouses of disabled veterans with 100 percent disability ratings after the veteran's death.

Allows spouses of deceased disabled veterans (with 100 percent permanent disability) and spouses of service members who died in active service to participate in Minnesota's senior deferral property tax program, exempting them from age requirements.

Requires surviving spouses to provide proof of death while in active service via DD214 or other official military discharge papers to qualify for exclusions and program participation.

Changes effective for deaths occurring after bill passage and for property tax assessments beginning in 2010 for exclusion carryover provisions and 2011 for senior deferral program participation.