Minnesota / State / 2023 Regular Session
Laws of Minnesota 2023, chapter 64, article 3, section 20 Removed the 2011 death-date condition and the deadline on the surviving spouse market value exclusion
Amended Minn. Stat. 273.13, subd. 34(k), effective beginning with assessment year 2023. Struck the words “dying after December 31, 2011”, so there is no longer any cutoff on when the veteran died; added “or the exclusion under paragraph (b), clause (2), did not exist at the time of the veteran’s death”; and struck the requirement that the spouse file a first-time application within two years of the death or by June 1, 2019, whichever was later, leaving that route with no deadline at all. Added paragraph (o), letting a spouse whose exclusion had expired before taxes payable in 2020 reapply. Tracked because the Department of Defense benefits library still lists “Veteran died after December 31, 2011” as a condition of a Minnesota surviving spouse’s eligibility, which would turn away exactly the spouses paragraph (k) was widened to reach.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done,
- In committee Done, House Rules and Legislative Administration
- Passed one chamber Done, House, 69-57
- Passed both chambers Done, Senate passed it amended 34-33 on 2023-05-02; House repassed it 69-63
- Signed by the governor Done, Chapter 64
- In effect Done, date not recorded
Sponsors
- Gomez
- Rest
What it touches
- Minn. Stat. § 273.13, subd. 34
Catalog entry
Official record
Read Laws of Minnesota 2023, chapter 64, article 3, section 20 on the jurisdiction's own record