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.
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
If a qualifying relative** is occupying the property, the qualifying relative (and spouse, if applicable) must complete and sign the homestead application. Ownership information is required in Section 5 of the application.
When you submit an application for Relative Homestead, you certifying that you are a qualifying relative of the owner.
Relative homesteads must be renewed annually by the occupant/qualifying relative. The deadline for renewal is January 2.
**For residential homestead, qualifying relatives include: parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece of the owner, by blood or marriage.