For certain property occupied as a person’s primary place of residence, Minnesota state law provides for a reduction to the general property tax. This reduction is available for properties that fall under the homestead classification.

To qualify for homestead classification, applicants must:

  • Have an ownership interest in the property, or be qualifying relatives of at least one owner;
  • Occupy the property as their primary place of residence; and
  • Be Minnesota residents. (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.)

A person may only have one homestead, and any change in the ownership or homestead status of a property must be reported to the Assessor's Department within 30 days.

The assessor may require proof of ownership and occupancy to verify homestead claims. Any questions regarding homestead eligibility should be directed to your assessor.

To apply for homestead classification, contact the Assessor's office in your region.

Additional information about homestead classification is available on the Minnesota Department of Revenue website.

Homestead Facts


Duluth Office
Ely Office
Hibbing Office
Virginia Office