MN SF1822

Amends Minnesota Statutes section 273.13, subdivision 34, to extend homestead property tax exclusions for spouses of disabled veterans.

Allows surviving spouses of veterans with 100 percent permanent disability to continue receiving the $300,000 market value exclusion on homestead property after the veteran's death, provided the spouse holds legal title and permanently resides there.

Permits a surviving spouse to transfer the exclusion to a different property if the new property's estimated market value does not exceed the original property's value at the time of sale.

Spouse must notify the assessor of changes in marital status, property ownership, or use of property as permanent residence; exclusion terminates if the spouse remarries or disposes of the property.

Effective beginning with assessment year 2023.