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Anoka County City of Lino Lakes
<br />48
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<br />property owned by a veteran or by the veteran and the vetera n's spouse qualifying for
<br />homestead classification under subdivision 22 or 23 is excluded in determining the
<br />property's taxable market value if it serves as the homestead of a military veteran, as
<br />defined in section 197.447 , who has a service -connected disability of 70 percent or more.
<br />To qualify for exclusion under this subdivision, the veteran must have been honorably
<br />discharged from the United States armed forces, as indicated by United States
<br />Government Form DD214 or other official military discharge papers, and must be certified
<br />by the United States Veterans Administration as having a service -connected disability.
<br />(b)(1) For a disability rating of 70 percent or more, $150,00 0 of market value is excluded,
<br />except as provided in clause (2); and (2) for a total (100 percent) and permanent disability,
<br />$300,000 of market value is excluded. (c) If a disabled veteran qualifying for a valuation
<br />exclusion under paragraph (b), clause (2 ), predeceases the veteran's spouse, and if upon
<br />the death of the veteran the spouse holds the legal or beneficial title to the homestead and
<br />permanently resides there, the exclusion shall carry over to the benefit of the veteran's
<br />spouse for one additiona l assessment year or until such time as the spouse sells,
<br />transfers, or otherwise disposes of the property, whichever comes first. (d) In the case of
<br />an agricultural homestead, only the portion of the property consisting of the house and
<br />garage and immedia tely surrounding one acre of land qualifies for the valuation exclusion
<br />under this subdivision. (e) A property qualifying for a valuation exclusion under this
<br />subdivision is not eligible for the credit under section 273.1384, subdivision 1 , or
<br />classification under subdivision 22, paragraph (b). (f) To qualify for a valuation exclusion
<br />under this subdivision a property owner must apply to the assessor by July 1 of each
<br />assess ment year, except that an annual reapplication is not required once a property has
<br />been accepted for a valuation exclusion under paragraph (b), clause (2), and the property
<br />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 ;
<br />1941 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
<br />537 s 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;
<br />1955 c 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
<br />s 3 ; 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 ;
<br />1963 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
<br />1 ; 1969 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
<br />c 763 s 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
<br />s 1 ; 1971 c 427 s 3 -12,16,17; 1971 c 747 s 1 ; 1971 c 7 91 s 1 ; 1971 c 797 s 3 ,4; Ex1971 c 31 art 9 s 1 ; art 22
<br />s 1,2,4,6,7,8; 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 ;
<br />1973 c 590 s 1 ; 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
<br />16 ; 1975 c 46 s 3 ; 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
<br />25 ,27,28; 1976 c 2 s 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;
<br />1977 c 423 art 3 s 5 -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
<br />437 s 5 ; 1980 c 562 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 ;
<br />1Sp1981 c 1 art 2 s 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
<br />art 1 s 2 ; 1982 c 523 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
<br />11 -13; 1983 c 342 art 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
<br />22 -28; 1984 c 654 art 5 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;
<br />1986 c 444 ; 1Sp1986 c 1 art 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
<br />384 art 1 s 25 ; 1988 c 719 art 5 s 13 -19; 1989 c 277 art 2 s 28 ,29; 1989 c 304 s 137 ; 1Sp1989 c 1 ar t 2 s 1 -
<br />8,11; 1990 c 480 art 7 s 7 ; 1990 c 604 art 3 s 16 -19; 1991 c 249 s 31 ; 1991 c 291 art 1 s 20 -25; 1992 c 363
<br />art 1 s 12 ; 1992 c 511 art 2 s 17 ,18; art 4 s 4,5; 1993 c 224 art 1 s 27 ; 1993 c 375 art 3 s 16 ; art 5 s 23 -26;
<br />1994 c 416 art 1 s 18 ,19; 1994 c 483 s 1 ; 1994 c 587 art 5 s 10 ,11; 1995 c 264 art 3 s 9 ,10; 1996 c 471 art 3
<br />s 10 -12; 1997 c 231 art 1 s 6 -10; art 2 s 20,21; 3Sp1997 c 3 s 28 ; 1998 c 254 ar t 1 s 74 ; 1998 c 389 art 2 s
<br />8 -12; 1999 c 243 art 5 s 15 -20; 1999 c 248 s 18 ; 1999 c 249 s 22 ; 2000 c 490 art 5 s 12 ,13; 1Sp2001 c 5 art
<br />3 s 32 -36; 2002 c 377 art 4 s 1 6 ,17; art 10 s 6; 2003 c 127 art 2 s 13 ,14; art 5 s 17; 2003 c 128 art 3 s 45 ;
<br />1Sp2003 c 21 art 4 s 4 ; 2005 c 151 art 3 s 12 ; 1Sp2005 c 3 art 1 s 15 ,16; 2006 c 259 art 4 s 13 ; art 5 s 1,2;
<br />2008 c 154 art 2 s 11 -14; 2008 c 366 art 6 s 26 -28; art 11 s 13; art 15 s 14,15; 2009 c 12 art 2 s 6 ; 2009 c 88
<br />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 effect ive for
<br />taxes payable in 2010 and thereafter, except the amendments to paragraph (b) and to the portions of
<br />paragraph (c) decreasing the class rate and increasing the market value of the first tier of class 1c
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