Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF3373

Introduced
2/12/24  

Caption

Increasing exclusion amounts for the disabled veterans homestead market value exclusion

Impact

This bill has the potential to significantly impact state taxation laws by providing greater financial relief for disabled veterans and their families, ultimately allowing them more economic freedom regarding their housing situations. The adjustments in allowable tax exemptions could lead to better quality of life for veterans who often face various financial burdens due to health complications stemming from their service. Additionally, the bill proposes that if a qualifying veteran passes away, their surviving spouse can inherit these benefits, ensuring continued support for families affected by military service.

Summary

Senate File 3373, introduced by Senator Gustafson, aims to amend the existing property tax laws regarding the homestead market value exclusion specifically for disabled veterans. The primary objective of the bill is to increase the exclusion amounts allowed for veterans with service-connected disabilities. Currently, veterans rated with a disability of 70 percent or more can exclude $150,000 from their property's market value, which the bill seeks to raise to $250,000. For those with a total and permanent disability, the exclusion will increase from $300,000 to $450,000.

Contention

While the intent behind SF3373 is to offer enhanced support to veterans, some points of contention may arise regarding the financial implications for state budgets. Legislators and stakeholders may argue about the long-term effects of increased tax exclusions on the state’s revenue, especially if an uptick in claims arises. Another potential point of discussion is the criteria for qualifying as a 'primary family caregiver,' especially as the definition becomes critical for ensuring that the homestead exclusion benefits extend to caregivers of veterans who do not own property themselves.

Considerations

In discussions surrounding the bill, lawmakers may also need to evaluate the administrative aspects involved in implementing these changes — specifically how county assessors will manage the certification process for disabled veterans and their spouses. This could include logistical challenges and the need for additional resources, which must be taken into account to ensure that the bill can accomplish its aims without overwhelming local government systems.

Companion Bills

MN HF3802

Similar To Property tax provisions modified, and disabled veterans homestead market value exclusion amounts increased.

Previously Filed As

MN HF3802

Property tax provisions modified, and disabled veterans homestead market value exclusion amounts increased.

MN SF1253

Disabled veterans market value exclusion modification by increasing exclusion amount for totally and permanently disabled veterans

MN HF1451

Property tax provisions modified, and disabled veterans market value exclusion modified by increasing exclusion amount for totally and permanently disabled veterans.

MN SF1190

Exclusion amount increase for the homestead market value exclusion for veterans with a disability

MN SF1822

Disabled veterans homestead market value exclusion spousal eligibility extension

MN SF185

Homestead market value exclusion amounts to veterans with a disability modification

MN HF1969

Property tax provisions modified, and spousal eligibility extended for disabled veterans homestead market value exclusions.

MN SF772

Property tax market value exclusion for disabled veterans increase

MN HF236

Disabled veteran market value exclusion increased.

MN HF1060

Property tax provisions modified, and disabled veterans' homestead market value exclusion spousal benefit modified.

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