How to apply for Minnesota Market Value Exclusion for Veterans with a Disability (Property Tax)

County assessor (statewide program under Minnesota Statutes 273.13, subd. 34; guidance from the Minnesota Department of Revenue)

Who it's for

Minnesota lowers the taxable value of the home for veterans with a serious service-connected disability. A veteran with a VA service-connected disability rating of 70% or higher can have $150,000 of the home's market value left off the tax roll. A veteran rated 100% permanent and total gets $300,000 off. A surviving spouse can get $300,000 off if the veteran had a 100% permanent and total rating, died from a service-connected cause on active duty, or if the spouse receives Dependency and Indemnity Compensation. A primary family caregiver approved by the VA can also qualify. The home must already be classified as a homestead. Apply to the county assessor by December 31 for taxes payable the next year.

The exclusion is $150,000 for a 70% or higher service-connected rating and $300,000 for a 100% permanent and total rating. A surviving spouse qualifies without regard to the veteran's rating when receiving Dependency and Indemnity Compensation or when the service member died on active duty, and keeps the exclusion until remarrying or selling the home (one later move may keep it). A VA-approved primary family caregiver of a veteran rated 70% or higher can also qualify, as long as the veteran does not own a homestead. The veteran must have been honorably discharged. A home with this exclusion does not also get the regular homestead market value exclusion. The county assessor makes the final decision.

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What you'll need

  • Application filed with the county assessor by December 31
  • Veterans: Form DD214 or other military discharge papers
  • Veterans: VA documentation of the disability rating (a county veterans service officer can help get it)
  • Surviving spouses: VA benefit letter (Dependency and Indemnity Compensation or 100% permanent and total status), and for a service member who died on active duty, Form DD1300 or DD2064 and proof of the date of death
  • Primary family caregivers: proof of approval under the VA Program of Comprehensive Assistance for Family Caregivers

Where to apply

Apply online: official application

Renewals

continues while the home stays a homestead; surviving spouses must apply to continue the exclusion

Official source →Last verified · October 19, 2026

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Not legal or financial advice. The agency makes the final eligibility decision.