Homestead market value exclusion modification for certain years

This bill modifies Minnesota's homestead property tax exclusion rates for specific assessment years. For 2025 and 2028+, it sets a 40% exclusion for homes under $95,000, with a sliding scale up to $517,200. For 2026-2027, it temporarily increases the exclusion thresholds to $107,450 and $585,000, respectively. Additionally, it temporarily boosts property tax refunds for 2026-2027 by increasing maximum refund amounts by $500 and reducing the percentage of income taxpayers must pay toward their refund. These changes directly affect homeowners with qualifying homestead properties who pay property taxes in those years.