Minnesota Statutes 273.118 – Tax Paid in Recognition of Congressional Medal of Honor
An owner of homestead property who submits to the commissioner of revenue a property tax statement and reasonable proof that the owner of the property:
Terms Used In Minnesota Statutes 273.118
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
(a) is a veteran as defined in section 197.447;
(b) was a resident of this state for at least six months before entering military service, or has been a resident of this state for five consecutive years before submitting the statement and proof; and
(c) has been awarded the Congressional Medal of Honor;
shall be paid by the commissioner of revenue, within 30 days after the commissioner receives the statement and proof, the amount of the owner’s property tax liability as shown on the statement, up to $2,000. The surviving spouse of a property owner who has received a payment under this section may receive payment of property taxes under this section as long as the spouse continues to own and occupy the property for which the taxes were paid under this section and the property continues to be a homestead. Property taxes paid under this section reduce property taxes payable for purposes of chapter 290A.