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Office of the Revisor of Statutes

Minnesota Session Laws 2026 to 2020 Index (topics)

HOMESTEADS

Agricultural homesteads, classification of property, Minn. Law 2021 1Sp c 14 art 6 s 3, 2021 1Sp c 14 art 13 s 8, 2025 1Sp c 13 art 2 s 8

Agricultural homesteads, valuation of property, Minn. Law 2023 c 64 art 3 s 6

Applications, Minn. Law 2021 1Sp c 14 art 6 s 5, 8

Classification of property (taxation), Minn. Law 2021 1Sp c 14 art 6 s 4, 5

Classification of property (taxation), data, classification, Minn. Law 2023 c 64 art 3 s 14

Classification of property (taxation), generally, Minn. Law 2026 c 128 art 4 s 5

County data, transmission to Revenue Department, Minn. Law 2023 c 64 art 3 s 11, 12

Credits, school building bond agricultural credit, revisor's correction, Minn. Law 2023 c 25 s 153

Declarations, Minn. Law 2023 c 64 art 3 s 21

Declarations, before 2009, repealed, Minn. Law 2026 c 88 art 1 s 226

Definitions, Property Tax Refund Act, Minn. Law 2023 c 64 art 3 s 25

Disabled persons, class 1b property tax determination, Minn. Law 2025 1Sp c 13 art 11 s 3

Disabled veterans, Minn. Law 2020 5Sp c 3 art 8 s 3, 2021 1Sp c 14 art 6 s 8, 2023 c 64 art 3 s 19

Homesteads established after assessment date, Minn. Law 2021 1Sp c 14 art 6 s 4

Improvements

Property valuation notice, revisor's correction, Minn. Law 2024 c 85 s 86

Valuation exclusion, revisor's correction, Minn. Law 2024 c 85 s 115

Property taxes

Homestead credit refund, Minn. Law 2023 c 64 art 4 s 2, 3, 30

Homestead market value exclusion, Minn. Law 2023 c 64 art 3 s 20

Senior citizens' deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM

Taxes payable, occupancy, Minn. Law 2023 c 64 art 16 s 5

Property taxes, homestead credit refund, Minn. Law 2026 c 128 art 4 s 11

Qualifying homesteads, senior citizens' property tax deferral program, Minn. Law 2023 c 64 art 3 s 26

Taxpayer identification numbers, Minn. Law 2023 c 64 art 3 s 8 to 2023 c 64 art 3 s 14, 21