Homestead Classification

To qualify for a homestead, you must:

• Own a property
• Occupy the property as your sole or primary residence
• Be a Minnesota resident

Qualifying property includes all property used as a residence, including:

• Gardens
• Garages
• Outbuildings

Apply to your county assessor by December 31 to qualify for taxes payable the next year. 

You must provide the Social Security Number or Individual Taxpayer Identification Number for:

• All owners who occupy the property
• The spouse of each owner, even if they do not live at the location

Once granted homestead classification, you do not need to reapply. The county assessor may at any time ask you to submit an additional application or provide other documentation to verify that you continue to meet the requirements for homestead classification.  

Moving From or Selling the Property

You must notify the assessor within 30 days if you move, sell your property, your marital status changes, or occupancy of your spouse changes. 

If you fail to notify the assessor within 30 days, the property may be subject to a penalty. 

Relative Homestead

Some relatives may qualify for homestead classification.

Qualifying relatives for both residential and occupied agricultural homestead include: parents, grandparents, siblings, children, grandchildren, aunts, uncles, nieces, and nephews of the owner or of the spouse of the owner.

For unoccupied agricultural homestead qualifications, see Special Agricultural Homestead.

Submit relative homestead applications to the county assessor in the county where the property is located.

Relative homesteads do not qualify for a property tax refund.

Property Held Under Trust

Property held under a trust may also qualify for homestead if occupied by a grantor or qualifying relative of the grantor of the trust. For more information, contact your county assessor.