MN SF3817

Public safety officers who own and use a homestead in the same city where they work or volunteer are exempt from property taxes on that residence, effective assessment year 2027

Income earned by public safety officers employed by a statutory or home rule charter city is subtracted from state taxable income if the officer resides in that city, effective for tax years beginning after December 31, 2025

"Public safety officer" is defined by reference to Minnesota Statutes section 299A.41, subdivision 4

Cities must provide employment or volunteer verification information to assessors for the property tax exemption

Applies to class 1a homestead property (residential homesteads) in statutory or home rule charter cities