Property tax exemption for certain property provided, and subtraction for certain income earned by public safety officers provided.

HF 3536 provides two tax benefits for public safety officers in Minnesota. It exempts homestead property (class 1a) from property tax if owned and used as a home by an officer employed or volunteering in the same city where the property is located. It also excludes income earned by public safety officers who live in the city where they work from taxable income. These changes take effect for property taxes in 2027 and for income tax filings after December 2025.