MN SF4138

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

Requires the reapplying spouse to continue holding legal or beneficial title to the homestead, permanently reside there, and remain unmarried.

County assessor must verify the spouse received the 2017 exclusion and meets all eligibility requirements before reinstatement.

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

Effective the day following final enactment.