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Anoka County City of Lino Lakes
<br />excluded. (c) If a disabled veteran qualifying for a valuation exclusion under paragraph (b),
<br />clause (2), predeceases the veteran's spouse, and if upon the death of the veteran the
<br />spouse holds the legal or beneficial title to the homestead and permanently resides there,
<br />the exclusion shall carry over to the benefit of the veteran's spouse for one additional
<br />assessment year or until such time as the spouse sells, transfers, or otherwise disposes of
<br />the property, whichever comes first. (d) In the case of an agricultural homestead, only the
<br />portion of the property consisting of the house and garage and immediately surrounding one
<br />acre of land qualifies for the valuation exclusion under this subdivision. (e) A property
<br />qualifying for a valuation exclusion under this subdivision is not eligible for the credit under
<br />section 273.1384, subdivision 1, or classification under subdivision 22, paragraph (b). (f)
<br />To qualify for a valuation exclusion under this subdivision a property owner must apply to
<br />the assessor by July 1 of each assessment year, except that an annual reapplication is not
<br />required once a property has been accepted for a valuation exclusion under paragraph (b),
<br />clause (2), and the property continues to qualify until there is a change in ownership.
<br />History:
<br />(1993) 1913 c 483 s 1; 1923 c 140; 1933 c 132; 1933 c 359; 1937 c 365 s 1; Ex1937 c 86 s 1; 1939 c 48; 1941
<br />c 436; 1941 c 437; 1941 c 438; 1943 c 172 s 1; 1943 c 648 s 1; 1945 c 274 s 1; 1945 c 527 s 1; 1947 c 537 s
<br />1 ; 1949 c 723 s 1; 1951 c 510 s 1; 1951 c 585 s 1; 1953 c 358 s 1,2; 1953 c 400 s 1; 1953 c 747 s 1,2; 1955 c
<br />751 s 1,2; 1957 c 866 s 1; 1957 c 959 s 1; 1959 c 40 s 1; 1959 c 338 s 1; 1959 c 541 s 1; 1959 c 562 s 3;
<br />Ex1959 c 70 art 1 s 2; 1961 c 243 s 1; 1961 c 322 s 1; 1961 c 340 s 3; 1961 c 475 s 1; 1961 c 710 s 1; 1963
<br />c 426 s 1; 1965 c 259 s 1; 1967 c 606 s 1; Ex1967 c 32 art 1 s 2-4; art 4 s 1; art 9 s 1,2; 1969 c 251 s 1; 1969
<br />c 399 s 49; 1969 c 407 s 1; 1969 c 417 s 1; 1969 c 422 s 1,2; 1969 c 709 s 4,5; 1969 c 760 s 1; 1969 c 763 s
<br />1 ; 1969 c 965 s 2; 1969 c 1126 s 2; 1969 c 1128 s 1,2; 1969 c 1132 s 1; 1969 c 1137 s 1; 1971 c 226 s 1; 1971
<br />c 427 s 3-12,16,17; 1971 c 747 s 1; 1971 c 791 s 1; 1971 c 797 s 3,4; Ex1971 c 31 art 9 s 1; art 22 s 1,2,4,6,7,8;
<br />Ex1971 c 31 art 36 s 1; 1973 c 355 s 1,2; 1973 c 456 s 1; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 590 s 1;
<br />1973 c 650 art 14 s 1,2; art 20 s 3; art 24 s 3; 1973 c 774 s 1; 1974 c 545 s 3; 1974 c 556 s 16; 1975 c 46 s 3;
<br />1975 c 339 s 9; 1975 c 359 s 23; 1975 c 376 s 1; 1975 c 395 s 1; 1975 c 437 art 1 s 25,27,28; 1976 c 2 s
<br />96,159-161,170; 1976 c 181 s 2; 1976 c 245 s 1; 1977 c 319 s 1,2; 1977 c 347 s 43,44; 1977 c 423 art 3 s 5-
<br />8; 1978 c 767 s 7-11; 1979 c 303 art 2 s 11-17; art 10 s 5; 1979 c 334 art 1 s 25; 1980 c 437 s 5; 1980 c 562
<br />s 1; 1980 c 607 art 2 s 7-15; art 4 s 4; 1981 c 188 s 1; 1981 c 356 s 248; 1981 c 365 s 9; 1Sp1981 c 1 art 2 s
<br />7 -11; art 5 s 2; 1Sp1981 c 3 s 1; 1Sp1981 c 4 art 2 s 27; 2Sp1981 c 1 s 6; 3Sp1981 c 1 art 1 s 2; 1982 c 523
<br />art 6 s 1; art 14 s 1; art 23 s 2; 1982 c 642 s 9; 1983 c 216 art 1 s 43,44; 1983 c 222 s 11-13; 1983 c 342 art
<br />2 s 9-18; art 8 s 1; 1984 c 502 art 3 s 9-14; art 7 s 1,2; 1984 c 522 s 2; 1984 c 593 s 22-28; 1984 c 654 art 5
<br />s 58; 1985 c 248 s 70; 1985 c 300 s 6; 1Sp1985 c 14 art 3 s 5-12; art 4 s 45-56; 1986 c 444; 1Sp1986 c 1 art
<br />4 s 18-21; 1987 c 268 art 5 s 4; art 6 s 18,20-23; 1987 c 291 s 208-209; 1987 c 384 art 1 s 25; 1988 c 719 art
<br />5 s 13-19; 1989 c 277 art 2 s 28,29; 1989 c 304 s 137; 1Sp1989 c 1 art 2 s 1-8,11; 1990 c 480 art 7 s 7; 1990
<br />c 604 art 3 s 16-19; 1991 c 249 s 31; 1991 c 291 art 1 s 20-25; 1992 c 363 art 1 s 12; 1992 c 511 art 2 s 17,18;
<br />art 4 s 4,5; 1993 c 224 art 1 s 27; 1993 c 375 art 3 s 16; art 5 s 23-26; 1994 c 416 art 1 s 18,19; 1994 c 483 s
<br />1 ; 1994 c 587 art 5 s 10,11; 1995 c 264 art 3 s 9,10; 1996 c 471 art 3 s 10-12; 1997 c 231 art 1 s 6-10; art 2 s
<br />20,21; 3Sp1997 c 3 s 28; 1998 c 254 art 1 s 74; 1998 c 389 art 2 s 8-12; 1999 c 243 art 5 s 15-20; 1999 c 248
<br />s 18; 1999 c 249 s 22; 2000 c 490 art 5 s 12,13; 1Sp2001 c 5 art 3 s 32-36; 2002 c 377 art 4 s 16,17; art 10 s
<br />6; 2003 c 127 art 2 s 13,14; art 5 s 17; 2003 c 128 art 3 s 45; 1Sp2003 c 21 art 4 s 4; 2005 c 151 art 3 s 12;
<br />1Sp2005 c 3 art 1 s 15,16; 2006 c 259 art 4 s 13; art 5 s 1,2; 2008 c 154 art 2 s 11-14; 2008 c 366 art 6 s 26-
<br />28; art 11 s 13; art 15 s 14,15; 2009 c 12 art 2 s 6; 2009 c 88 art 2 s 18; art 10 s 6-8
<br />NOTE: The amendment to subdivision 22 by Laws 2008, chapter 154, article 2, section 11, is effective for taxes
<br />payable in 2010 and thereafter, except the amendments to paragraph (b) and to the portions of paragraph (c)
<br />decreasing the class rate and increasing the market value of the first tier of class 1c homestead resorts are
<br />effective for taxes payable in 2009 and thereafter. Laws 2008, chapter 154, article 2, section 11, the effective
<br />date, and Laws 2008, chapter 366, article 6, section 44.
<br />NOTE: The amendment to subdivision 23 by Laws 2008, chapter 366, article 6, section 26, is effective for taxes
<br />payable in 2010 and thereafter, except the portions of subdivision 23 reducing the agricultural class rate,
<br />expanding the definition of "agricultural purposes" in paragraph (e) and "agricultural products" in paragraph
<br />(h), and relating to managed forest land in paragraph (d), are effective for taxes payable in 2009 and thereafter.
<br />Laws 2008, chapter 366, article 6, section 26, the effective date.
<br />NOTE: The amendment to subdivision 25 by Laws 2008, chapter 154, article 2, section 13, relating to class 4c
<br />resorts in paragraph (d), clause (1), is effective for assessment year 2009 and thereafter, for taxes payable in
<br />2010 and thereafter. Laws 2008, chapter 154, article 2, section 13, the effective date.
<br />NOTE: The amendment to subdivision 33 by Laws 2008, chapter 366, article 6, section 28, is effective for taxes
<br />payable in 2010 and thereafter. Laws 2008, chapter 366, article 6, section 28, the effective date.
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