Relates to real property tax exemptions for disabled veterans

This bill allows local governments in Minnesota to offer a full exemption from real property taxes to combat veterans who are 100% permanently disabled due to their military service. It also extends this benefit to the unmarried surviving spouses of these veterans. Under the new rules, local authorities can choose to grant this 100% tax break regardless of any existing maximum exemption limits set by local laws. The exemption would apply to property assessments prepared on or after January 1, 2023.