Homestead

Applying for the Homestead Classification

To apply for the homestead classification for a residential property or for farmland and buildings, you must complete a homestead application. To qualify for the homestead classification for a residential property, including a residence located on a farm property, you must:

Occupy the property listed on the application as your primary and principal residence; and
Be one of the owners of the property or be at least one owner’s child, stepchild, daughter-in-law, son-in-law, parent, stepparent, parent-in-law, grandchild, grandparent, brother, brother-in-law, sister, sister-in-law, aunt, uncle, niece, nephew; and
Be a Minnesota resident.

Your County Assessor will determine whether you are a Minnesota resident for purposes of qualifying for the homestead application. You may be considered a Minnesota resident if all or some of the following conditions apply to you:

You are registered to vote in Minnesota
You have a valid Minnesota driver’s license
You file a Minnesota income tax return
You list a property in Minnesota as your permanent mailing address
Your children, if any, attend school in Minnesota
You are not a resident of any other state or country

State law requires that the Social Security number(s) and signature(s) of the qualifying relative(s) and the Social Security number(s) and names of the owners to whom the qualifying relative is related must be on this application. (Minnesota Statute 273.124, Subdivision. 13) If there is not enough space on the application for all required signatures/names and their Social Security numbers, use an extra sheet and include it with the application.

Social Security numbers are confidential information. (Minnesota 13.02, Subdivision. 12) Under state law, your County Assessor may give them to the Minnesota Department of Revenue for use in determining whether you and the owner of the property to whom you are related have applied for the homestead classification for other properties in the state. (Minnesota Statute 273.124, Subdivision. 13)

Penalties

A property owner who obtains or attempts to obtain homestead classification for a property other than his or her primary place of residence or the primary place of residence of his or her relative is under state law subject to a fine of up to $3,000 and/or up-to one year of imprisonment. (Minnesota Statute 609.41) In addition, the property owner will be required to pay all tax, which is due on the property based on its correct property class plus a penalty equal to the same amount. (Minnesota Statute 273.124, Subdivision. 13)

Renewing your homestead classification

If this property is granted the homestead classification, it will not be necessary for you to reapply for the classification. However, at any time, the County Assessor may require you to provide an additional application or such proof, as they deem necessary to verify that you continue to meet the requirements of the homestead classification.

If you move…

If at any time the property is sold, or you change your primary residence, state law requires you to notify the County Assessor within 30 days. If you fail to notify the County Assessor within 30 days of the change, you will be required to pay the tax, which is due on the property based on its correct property class plus a penalty equal to the same amount.

Submitting The Application

The homestead application cannot be submitted electronically, it must be mailed. The application can be filled out from your computer and printed for mailing.

Homestead Application (PDF)

Blind / Disabled

A reduced class rate for homestead property is provided for any person who:

Is blind, or
Is permanently and totally disabled