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.
To qualify for the homestead classification, a person must:
- have an ownership interest in the property, or be a qualifying relative of at least one of the owners;
- occupy the property as the primary place of residence; and
- be a Minnesota resident. (If the property is the primary residence of a qualifying relative of an owner, it is not necessary for the owner to be a Minnesota resident.)
The use of the property for homestead purposes must be actual and substantial. The assessor may require proof of ownership and occupancy to verify the homestead claim. Any questions regarding homestead eligibility should be directed to the assessor for the area in which the property is located.
A person may only have one homestead. If there is any change in the ownership or homestead status of a property, the assessor must be notified within thirty days.
Additional information about the homestead classification is available on the Minnesota Department of Revenue fact sheet.
To make an application for the homestead classification, contact your assessor.