Eligibility modification for certain tax programs and classifications

This bill modifies Minnesota's homestead tax exemption program by changing documentation requirements for applicants. It requires property owners to provide Social Security numbers or individual taxpayer identification numbers (ITINs) for all occupants and spouses, but explicitly prohibits accepting ITINs issued to undocumented noncitizens or those not lawfully present in the U.S. Incomplete applications - such as those missing spouse details - will result in partial homestead treatment (where part of the property loses the exemption), rather than full exemption. The changes apply to homestead applications filed in 2026 and affect residential property owners seeking tax classification under Minnesota's homestead program.