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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

HOMESTEADS

See also RESIDENCE

Affidavits, medical assistance liens, prima facie evidence, Minn. Statutes 2019 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2019 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2019 273.1392

Generally, Minn. Statutes 2019 273.1384

Net property taxes, calculation, Minn. Statutes 2019 273.1393

Tax notices, contents, Minn. Statutes 2019 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2019 273.124, 2019 273.13

Definitions, Minn. Statutes 2019 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2019 271.01, 2019 271.21

Fractional homesteads, Minn. Statutes 2019 273.124

Generally, Minn. Statutes 2019 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2019 273.13

Powerline credit, Minn. Statutes 2019 273.42

Property taxes, Minn. Statutes 2019 273.111, 2019 273.124, 2019 279.01

Reports about, Minn. Statutes 2019 273.1108

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2019 273.124, 2019 273.1384, 2019 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2019 84.0276

Valuation of property, Minn. Statutes 2019 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2019 273.124, 2019 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2019 271.01, 2019 271.21

Applicants, Minn. Statutes 2019 273.124

Applications, Minn. Statutes 2019 272.115, 2019 273.124

Armed forces members

Active duty, Minn. Statutes 2019 273.124

Special assessments, deferments, Minn. Statutes 2019 435.193

Attachment, exemption, Minn. Statutes 2019 570.025, 2019 570.026

Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2019 297A.75

Child care, licensed, Minn. Statutes 2019 273.124

Child custody, temporary maintenance awards, Minn. Statutes 2019 518.62, 2019 518.63

Child support, temporary maintenance awards, Minn. Statutes 2019 518.62, 2019 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2019 272.115

Certificates of real estate value, filing, Minn. Statutes 2019 272.115

Changes, recording procedures, Minn. Statutes 2019 273.17

Data, classification, Minn. Statutes 2019 273.1245

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2019 271.01, 2019 271.21

Erroneous classification, corrections, Minn. Statutes 2019 273.01, 2019 273.02

Generally, Minn. Statutes 2019 273.124, 2019 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2019 275.065

Specific property, see specific classes under PROPERTY TAXES

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2019 273.124, 2019 273.1384, 2019 279.01

Common interest communities, Minn. Statutes 2019 515B.1-105

Condominiums, Minn. Statutes 2019 273.124, 2019 515.04, 2019 515A.1-105

Contamination taxes, Minn. Statutes 2019 270.91 to 2019 270.98, 2019 275.065, 2019 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2019 510.07

Spouses, Minn. Statutes 2019 507.02, 2019 507.04

County data, transmission to Revenue Department, Minn. Statutes 2019 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2019 273.13, 2019 276.04

Generally, Minn. Statutes 2019 273.124

Granting after denial, Minn. Statutes 2019 375.195

Powerline credit, Minn. Statutes 2019 273.42

Residential homestead market value credit, see same under this topic

School building bond agricultural credit, Minn. Statutes 2019 273.1387

Split-class parcels, Minn. Statutes 2019 273.1384

Supplemental homestead credit, Minn. Statutes 2019 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2019 273.1315

Definitions

Homestead exemptions, Minn. Statutes 2019 510.01

Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Property Tax Refund Act, Minn. Statutes 2019 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2019 290B.03

Supplemental Aid Act, Minn. Statutes 2019 256D.35

Descent and distribution, Minn. Statutes 2019 524.2-402

Determination rules, Minn. Statutes 2019 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2019 273.13

Special assessments, deferments, Minn. Statutes 2019 435.193

Disabled veterans, Minn. Statutes 2019 273.13

Disclosure, valuation exclusion, Minn. Statutes 2019 273.11

Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2019 518.62, 2019 518.63

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2019 273.13

Property tax statements, Minn. Statutes 2019 276.04

Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2019 216B.421

Executions on, Minn. Statutes 2019 510.08, 2019 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2019 510.07

Area included, Minn. Statutes 2019 510.02, 2019 510.03

Equitable title, extension of exemption to, Minn. Statutes 2019 510.04

Exceptions, Minn. Statutes 2019 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2019 510.03

Generally, Minn. Statutes 2019 510.01 to 2019 510.09

Insurance claims, Minn. Statutes 2019 510.07

Limitations, Minn. Statutes 2019 510.05

Proceeds from sale, Minn. Statutes 2019 510.07

Selection after levy, Minn. Statutes 2019 510.08, 2019 510.09

Spouses, Minn. Statutes 2019 510.04, 2019 510.06

Valuation, Minn. Statutes 2019 510.02, 2019 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2019 571.72, 2019 571.912, 2019 571.931, 2019 571.932

Homestead benefits

Improperly allowed benefits, Minn. Statutes 2019 273.124, 2019 290A.25

Recovery, allocation, Minn. Statutes 2019 290A.25

Homestead property, state land sales, Minn. Statutes 2019 92.06

Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2019 41B.04

Homesteads established after assessment date, Minn. Statutes 2019 273.124

Improvements

Property valuation notice, Minn. Statutes 2019 273.121

Records, Minn. Statutes 2019 273.11

Valuation exclusion, Minn. Statutes 2019 273.11

Insurance taxes, Minn. Statutes 2019 297I.05

Investigations, property owners claiming more than one homestead, Minn. Statutes 2019 273.124

Liens

Medical assistance liens, Minn. Statutes 2019 514.981, 2019 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2019 290B.03

Regulated lenders, Minn. Statutes 2019 56.125

Tax liens, Minn. Statutes 2019 270C.63, 2019 290B.03

Lists, homestead applicants, Minn. Statutes 2019 273.124

Manufactured home parks, Minn. Statutes 2019 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2019 256B.056

Claims against estates, exclusion, Minn. Statutes 2019 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2019 256B.0595

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2019 290B.03, 2019 290B.04

Motel property occupied by owner, Minn. Statutes 2019 273.124

National Guard members, special assessments, deferments, Minn. Statutes 2019 435.193

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2019 273.124

Effect on valuation exclusion, Minn. Statutes 2019 273.11

Property tax relief, Minn. Statutes 2019 273.1231 to 2019 273.1235, 2019 273.1392, 2019 273.1393, 2019 276.04

Tax penalty, interest, abatement, Minn. Statutes 2019 270C.34

Noncontiguous property, Minn. Statutes 2019 273.124

Occupancy

Child custody, Minn. Statutes 2019 518.62, 2019 518.63

Child support, Minn. Statutes 2019 518.62, 2019 518.63

Property tax refund claims, Minn. Statutes 2019 290A.03

Spousal maintenance, Minn. Statutes 2019 518.62, 2019 518.63

Orders, occupancy, Minn. Statutes 2019 518.63

Owners

Appeals, Minn. Statutes 2019 271.01, 2019 271.21, 2019 273.124, 2019 290A.25

Generally, Minn. Statutes 2019 273.124

Loans to, acquisition and relocation, Minn. Statutes 2019 473.167

Notice given, Minn. Statutes 2019 273.118, 2019 273.124

Notice received, Minn. Statutes 2019 273.11, 2019 273.124, 2019 290A.25

Sales and use tax refunds, applications, Minn. Statutes 2019 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2019 290B.03

Peace Corps volunteers, Minn. Statutes 2019 273.124

Powerline credit, Minn. Statutes 2019 273.42

Property taxes

Armed forces members, active service, exception, Minn. Statutes 2019 279.01

Claimants, duties, Minn. Statutes 2019 290A.03, 2019 290A.05

Constitutional levy, Minn. Statutes 2019 41B.19

Credits, see same under this topic

Homestead credit refund, Minn. Statutes 2019 290A.04

Homestead market value exclusion, Minn. Statutes 2019 273.13

Property tax relief, see under PROPERTY TAXES

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

Taxes payable, occupancy, Minn. Statutes 2019 290A.03

Property under probate, qualification as, Minn. Statutes 2019 273.124

Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2019 290B.03

Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2019 56.125

Loans for, Minn. Statutes 2019 56.12

Relative homesteads, registration, Minn. Statutes 2019 273.124

Residential homestead market value credit

Certification and payment, Minn. Statutes 2019 273.1392

Tax notices, contents, Minn. Statutes 2019 275.065

Residential homesteads

Community land trust buildings, owner-occupied units, Minn. Statutes 2019 273.11

Generally, Minn. Statutes 2019 273.124

Leased buildings or land, Minn. Statutes 2019 272.02, 2019 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2019 273.13

Valuation of property, Minn. Statutes 2019 273.11

Residential property undergoing renovation, Minn. Statutes 2019 273.124

Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2019 462A.057

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2019 272.115, 2019 273.124

County assessors, record keeping, Minn. Statutes 2019 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2019 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2019 570.025, 2019 570.026

Exemptions, generally, Minn. Statutes 2019 510.07

Garnishment, exemption, Minn. Statutes 2019 571.72, 2019 571.931, 2019 571.932

Reclassification, Minn. Statutes 2019 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2019 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2019 273.13

Reclassification restrictions, Minn. Statutes 2019 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2019 273.124

Special assessments, deferments, Minn. Statutes 2019 435.193 to 2019 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2019 273.124

Property taxes, due date, Minn. Statutes 2019 279.01

Supplemental homestead credit (taconite and iron ore areas), see Taconite homestead credit under PROPERTY TAXES

Taconite homestead credit, see under PROPERTY TAXES

Targeted communities, real estate tax judgment sales, redemption period, Minn. Statutes 2019 281.17

Tax assessments, special assessments, deferments, Minn. Statutes 2019 435.193 to 2019 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2019 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2019 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2019 268.058

Trust property, Minn. Statutes 2019 273.124

Used for purposes of the homestead, Minn. Statutes 2019 273.124

Valuation of property

Adjustment of dollar amounts, Minn. Statutes 2019 510.02

Exemptions, Minn. Statutes 2019 510.02, 2019 510.08

Generally, Minn. Statutes 2019 273.11

Notices, Minn. Statutes 2019 273.121

Violations and penalties, benefits, Minn. Statutes 2019 273.124

VISTA volunteers, Minn. Statutes 2019 273.124