Market value exclusion increase for veterans with a disability

This bill increases property tax relief for Minnesota veterans with service-connected disabilities. It raises the market value exclusion for qualifying veterans' primary homes from $150,000 to $165,000 (for 70%+ disability) and from $300,000 to $330,000 (for total/permanent disability). To qualify, veterans must have an honorable discharge, a VA-certified disability rating of 70% or higher, and own the home as their primary residence. The bill also extends this tax benefit to surviving spouses and primary family caregivers under specific conditions.