Minnesota § 273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR

Minnesota Statutes

§ 273.118 — TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR

Minnesota § 273.118

PartPROPERTY TAXES

Ch. 273TAXES; LISTING, ASSESSMENT

This text of Minnesota § 273.118 (TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 273.118 (2026).

Text

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:

(a)is a veteran as defined in section197.447;

(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

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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:
(a) is a veteran as defined in section197.447;
(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.