Homestead applications are due by December 15 of the year of the assessment, but occupancy and ownership must be in place by December 1 of the assessment year.

To receive homestead classification, you must own and occupy the property as your principle place of residence on January 2. If you are already receiving homestead and remain in the same residence, you do not need to reapply unless there is a change in the title of the property. If you move out of a homestead, you are required by law to notify the County Assessor 651-385-3040 within 30 days, or you may be subject to penalties.

Important Homestead Property Tax Notice
New Home Purchase
If you have purchased a home, you will need to apply for homestead. The County mails homestead applications to new owners when we receive the property transfer, usually 4-6 weeks after you close on the home and the deed is recorded. If a substantially longer time passes, you may wish to contact us. Download the Homestead Application.

Move into Non-homestead Property
If you move into a non-homestead property, you still may homestead it by purchasing it and moving in prior to December 1. We will need an application filled in as soon as possible at this point to ensure that taxes payable the following year are calculated correctly. Download the Homestead Application.

Relative Homestead
This applies to residential or the residential portion of the agricultural property. If a qualifying relative of the owner occupies the property, they may homestead the property if an application is properly completed in a timely manner. The qualifying relatives include: parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, niece, nephew, uncle or aunt. This relationship may be by blood or marriage. A application must be signed by the qualifying relative and the owner. Download the Homestead Application.

Agricultural Relative Homestead
This classification is similar to the above, except it only applies to the child or grandchild or parent of the owner. The owner has generally moved off the farm and can have no other agricultural homestead. The qualifying relative occupies the farm residence, and can also homestead the farmland if they are the child, grandchild, sibling, or parent of the owner. Owner must be a Minnesota resident and receive no other agricultural homestead. Again, an application must be filled in. Download the Homestead Application.

Special Agricultural Homestead
Minnesota Dept. of Revenue Fact Sheets