MN HF4402

Allows spouses of disabled veterans to reapply for the homestead market value exclusion by December 15, 2020, if they received it in assessment year 2017 but lost it in 2018 due to an eight-year carryforward limitation.

Requires spouses to meet three conditions to reapply: continue holding legal or beneficial title to the homestead, continue permanently residing there, and remain unmarried.

County assessor must verify the spouse's prior exclusion eligibility for 2017 and confirm all three conditions are met before reinstatement.

Exclusion becomes effective beginning with the 2020 assessment year and continues until the spouse remarries or sells, transfers, or otherwise disposes of the property.

Effective date is the day following final enactment.