This Minnesota House bill (H.F. No. 1756) proposes modifications to the property tax market value exclusion for veterans with disabilities. The key points of the bill include:

1. Increased Exclusion Amounts:

   • Veterans with a service-connected disability of 70% or more will receive an increased exclusion amount.
   • The exclusion base amount for 2026 will be $200,000.
   • For veterans with a 100% total and permanent disability, the exclusion amount will be twice the base amount ($400,000 in 2026).
   • The exclusion amount will be adjusted annually based on inflation using the implicit price deflator for government expenditures.

2. Extended Benefits for Surviving Spouses:

   • The exclusion benefit will continue for surviving spouses of qualifying veterans until they remarry or sell/transfer the property.
   • Spouses of service members who died due to service-related causes while on active duty are also eligible.
   • Spouses may transfer the exclusion to a new property under specific conditions.

3. Clarification of Eligibility:

   • Veterans must be honorably discharged, as documented by official military records.
   • If a veteran does not own property but has a designated primary family caregiver, the caregiver's homestead may qualify for the exclusion.
   • The exclusion applies only to the house, garage, and one acre of land for agricultural homesteads.

4. Improved Application and Certification Process:

   • Veterans and eligible spouses must apply for the exclusion.
   • County veterans service officers must annually certify veterans’ disability ratings and addresses.
   • Renewed eligibility for spouses whose prior applications were denied or whose exclusions expired before 2020.

The bill aims to provide enhanced property tax relief to veterans with disabilities, their caregivers, and surviving spouses, making adjustments for inflation and clarifying eligibility criteria.