Veterans with disability market value exclusion increase provision

This bill increases property tax relief for Minnesota veterans with service-connected disabilities. It raises the market value exclusion from $150,000 to $250,000 for veterans with a 70%+ disability rating, and from $300,000 to $500,000 for those with a 100% permanent disability. The exclusion applies to the veteran's homestead property (primary residence), and surviving spouses who qualify may also retain the benefit. To qualify, veterans must have an honorable discharge and a VA-certified disability rating, and must apply to their county assessor by December 31 each year. This change directly affects eligible veterans, their primary family caregivers, and surviving spouses who meet the criteria.