Minnesota state law provides for a reduction to the general property tax for certain property that is occupied as a person's primary place of residence. These properties fall under the homestead classification.
There are two main types of homestead:
Homestead Application Form
A person who meets the requirements for the homestead classification must file a homestead application with the County Assessor to initially obtain the homestead classification. In order to qualify for a new homestead, the owner must own and occupy the property as their primary residence on or before December 1st and apply by December 15th of the year in which the property was purchased. Or the property may be occupied by a qualifying relative Qualifying Residential Relative
A qualifying relative means a parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood or marriage. of the owner on January 2nd of the assessment year.
To apply for homestead, you may either apply in person at the Assessors Office or complete the necessary application(s) listed below. If applying in person, please bring a copy of your deed Deed
A deed is a legal form showing ownership to a property. The most common deeds are the warranty, quit-claim and contract-for-deed. with you. While only one person has to be present, please bring the social security number of the person(s) who can not make it. If applying by mail, please mail a copy of your deed with your completed homestead application.
Relative Homestead Classification
Residential real estate that is occupied and used for the purposes of a
homestead by a qualifying relative Qualifying Residential Relative
A qualifying relative means a parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood or marriage. of the owner is a relative homestead.
Property that has been classified as seasonal recreational residential property at any time during which it has been owned by the current owner or spouse of the current owner will not be reclassified as a homestead unless it is occupied as a homestead by the owner. This prohibition also applies to property that, in the absence of this homestead provision, would have been classified as seasonal recreational residential property at the time when the residence was constructed.
Neither the related occupant nor the owner of the property may claim a property tax refund for a homestead occupied by a relative, unless the property is owned jointly and one of the joint owners occupy the property as their primary residence.
Relative Homestead Application
In the case of a qualifying relative Qualifying Residential Relative
A qualifying relative means a parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood or marriage. occupying the property, the owner(s) and the qualifying relative must sign the initial relative homestead application. When submitting the initial application, we will need proper documentation showing the relationship between the occupant and the owner. This may be done with a photocopy of a birth certificate, marriage certificate, etc. The initial application must be on file with the correct documentation in order to receive the relative homestead credit.
The relative homestead renewal application must be completed every January 2nd by the occupant. The renewal application should only be used by those that have the initial application on file with the Sherburne County Assessors Office.
Relative Co-owner Homestead Application
In the case of a Relative Co-owner Homestead Application, both the owner occupying the property and the relative co-owner must sign the application. When submitting the initial application , we will need proper documentation showing the relationship between the owner occupying the property and the co-owner to receive the full homestead credit.
In the case of a Relative Co-owner Homestead Application for financing purposes, all owners of the property must sign the homestead application. No additional documentation is needed.Download Relative Co-Owner Homestead Application for financing purposes
Special Ag Homestead
Homestead classification is allowed upon farms of at least 40 acres where the owner does not live on the farm, but within four townships from the farm. The owner must actively farm the land, be a Minnesota resident, and may not be claiming another agricultural homestead in Minnesota. Persons engaged in "actively farming" must participate in: making day to day farming decisions, labor, administration/management, financial risk, and profit and loss. An applicant is not required to own the residence where they live.
A new provision allows a homestead classification for an owner that does not live on the farm, is living within four townships from the farm, and is renting the land to their son or daughter who is actively farming the land.
Please file for a Special Ag Homestead at the Assessor's office.
Spousal Homestead Classification
Under exceptional circumstances a husband and wife may claim separate homesteads by applying for a spousal homestead. In order to qualify for a spousal homestead there must be a spouse who is living in a different home due to:
Spousal Homestead Application
The spousal homestead application is for those that are applying for the first time only. In order to qualify all three must apply:
To qualify for this provision both the following criteria must be met:
The spousal homestead renewal application must be completed every January 2nd by the occupant. The renewal application should only be used by those that have the initial application on file with the Sherburne County Assessor's Office.
A trust homestead is required whenever a homesteaded property is transferred into a trust. For additional eligibility for this classification, please contact our office. Along with the application we will need a copy of the actual trust (usually the first and last page) that identifies the grantor(s) of the trust; contains the signature(s) of the grantor(s); and is dated.
Mobile Home Homestead Application
Mobile home homesteads are for those who occupy a mobile home as their primary residence, typically in a mobile home park. You must occupy the property on January 2nd and the application must be returned to our office on or before January 15th to be eligible for homestead for the current year taxes.