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Anoka County City of Lino Lakes
<br />property owned by a veteran or by the veteran and the veteran'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, $150,000 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 additional 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 immediately 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 />assessment 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 V 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 V 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 791 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 V 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 V 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 5s2; 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; 1 Sp 1986 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 art 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 art 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; 1 Sp2001 c 5 art
<br />3 s 32 -36; 2002 c 377 art 4 s 16,17; 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 10s6 -8
<br />NOTE: The amendment to subdivision 22 by Laws 2008, chapter 154, article 2, section 11, is effective 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 lc
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