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. 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.
To apply for homestead you may either apply in person at the assessors office or contact our office for the forms listed below. If applying in person, please bring a copy of your deed with you. While only one person has to be present, please bring the social security number of the person who can not make it. In order to apply for homestead, the owner must own and occupy the property as their primary residence or the property may be occupied by a qualifying relative of the owner on January 2 of the assessment year.
All completed applications must be returned by mail or in person to our office by December 15th. Faxed or emailed forms will be rejected.
In 2011 Legislation changed the way a homestead tax amount is calculated. The following links will help explain these changes:
- Minnesota Revenue - Understanding Recent Changes in Homestead Benefits (PDF)
- Minnesota Public Radio Video
Owner Occupied Homestead Application
Residential real estate that is occupied and used for the purposes of a homestead by a qualifying relative of the owner is a 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. The 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. Please print a relative homestead application (PDF).
A trust homestead is required whenever a homesteaded property is transferred into a trust.
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.
First Time Home Buyer
To be considered a first time home buyer 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.
Special Agricultural 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.
Homestead applications are to be completed each year. The applications are mailed to the owner(s) of mobile homes in January. If the application is not returned it will result in a non homestead classification.
To transfer the title of the mobile home, the taxes are to be paid in full. Please contact our office for a tax amount or estimate.
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 the different home due to:
- Employment and the second residence must be at least 50 miles from the primary residence
- Legal separation
- Marriage dissolution proceedings are pending
- Other personal circumstances
Special Homestead Classification: Class 1b
Class 1b provides a reduced class rate for homestead property of any person who qualifies as blind or as permanently and totally disabled. Please contact our office for information about the class 1b fact sheet (PDF).