MN HF2865

Extends the application deadline for surviving spouses of disabled veterans to claim homestead property tax exclusions from June 1, 2019 to December 31, 2023.

Allows spouses of service members who died from service-connected causes to apply for the $300,000 market value exclusion within two years of death, two years of VA Dependency and Indemnity Compensation determination, or by December 31, 2023, whichever is later.

Permits spouses whose previous applications were denied to reapply by December 31, 2023 under the extended deadline.

Applies to spouses of veterans with 100 percent and permanent disability ratings who did not apply for the exclusion before the veteran's death.

Effective for assessment year 2022 and thereafter.