Assessor

Property Classification - Homestead

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.

Homestead Determination

A residential property that is owned, occupied and used for the purpose of a homestead by its owner is a residential homestead. You must be a Minnesota resident.

An agricultural property that is owned, occupied and used for the purpose of a homestead by its owner is an agricultural homestead. You must be a Minnesota resident. Please contact our office for more information on the qualifications for the agricultural homestead.

Please see Homestead Applications for the homestead dates and deadlines.

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First Time Homebuyer

To be considered a first time homebuyer you must be purchasing the home for the first time whether single or married or were previously married and now purchasing for the first time as a single individual. In this case, a co-owner is on the title due to financing purposes only, but is not required to be an occupant of the property.

Apply for first time homebuyer homestead

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Doubtful Homesteading

In a case where the county assessor doubts a owner is actually occupying the residence as their primary residence, the assessor has the right to require from the person claiming homestead, proof by affidavit or by one of the following factors:

  1. Where the taxpayer is registered to vote
  2. Where the taxpayer's mail is delivered
  3. The address on the taxpayer's license
  4. Whether the taxpayer lived on the property continuously
  5. Where the taxpayer works
  6. Whether the taxpayer continuously maintained the property
  7. Whether the taxpayer has any other residences in the state of Minnesota where they can claim homestead exemption
  8. Whether the taxpayer has applied for or received any rent credits that are available for renting an apartment in Minnesota
  9. The address on the taxpayers motor vehicle license
  10. The location of the taxpayers bank accounts
  11. The address of the taxpayers fishing or hunting licenses and whether they purchased as a resident or non-resident

The taxpayer does not need to meet all of the qualifications. If the assessor is still questioning the homestead status, the property should be classified as non-homestead and allow the taxpayer to make appeals.

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Relative Homestead

Residential real estate that is occupied and used for the purposes of a homestead by a qualifying relative of the owner is a relative homestead, but only to the extent of the homestead treatment that would be provided if the related owner occupied the property.

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 permanent primary residence.

Apply for Relative Homestead

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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.

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Corporate/Partnership Farm Homestead

The Agricultural Homestead Law now allows a full homestead classification for each shareholder or partner who resides on the Corporate/Partnership property.

Please file for a Corporate/Partnership Farm Homestead at the Assessor's office.

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Spousal Homestead

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:

  1. Marriage dissolution proceedings that are pending
  2. Legal separation
  3. Employment with the second residence being at least 50 miles from the primary residence
  4. Other personal circumstances

Apply for a Spousal Homestead

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Trust Homestead

A trust homestead is required whenever a homesteaded property is transferred into a trust. For additional eligibility for this classification, please contact our office.

Please file for a Trust Homestead at the Assessor's office.

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Only One Homestead Allowed

A property owner in the state of Minnesota may only receive homestead benefits at one place. This homestead must be their "place of abode by intention and in fact on January 2nd" (Administrators Manual). If you claim more than one homestead in the State of Minnesota there will be a penalty applied.

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