This legislative bill in Minnesota aims to increase the property tax relief for veterans with disabilities and their families. Specifically, the bill proposes the following changes:

1. Increased Exclusion Amounts: For veterans with a disability rating of 70% or more, the exclusion from their homestead's market value for property tax purposes is increased from $150,000 to $250,000. For those with a 100% permanent and total disability, the exclusion is raised from $300,000 to $450,000.

2. Spousal Benefits: If a veteran eligible for these exclusions dies, their spouse can continue to benefit from the exclusion as long as they don't remarry or sell the property. This also applies if the veteran died before receiving this benefit but was eligible, and their spouse now holds the property.

3. Family Caregivers: If a veteran qualifies for an exclusion but doesn’t own a homestead, the primary family caregiver's homestead can benefit from the exclusion intended for the veteran.

4. Agricultural Properties: For agricultural homesteads, the exclusion only applies to the house, garage, and the immediate surrounding acre.

5. Application Requirements: Property owners must apply for the exclusion by December 31 of the assessment year for which the exclusion is wanted. Continuity of benefits after changes in ownership or homestead status must be reported.

6. Service Members' Spouses: Spouses of service members who died from service-connected causes are entitled to exclusions under certain conditions laid out in the bill.

7. Reapplication for Previous Exclusions: Spouses who previously received a tax exclusion that expired before 2020 can reapply under specific criteria.

This bill is designed to offer greater financial relief and support to veterans with disabilities and their families, recognizing their sacrifices and providing benefits that help alleviate some of the economic challenges they may face.