See also RESIDENCE
Affidavits, medical assistance liens, prima facie evidence, Minn. Statutes 2007 514.981
Aged persons
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special assessments, deferment, Minn. Statutes 2007 435.193
Agricultural homestead market value credit
Certification and payment, Minn. Statutes 2007 273.1392
Generally, Minn. Statutes 2007 273.1384
Net property taxes, calculation, Minn. Statutes 2007 273.1393
Tax notices, contents, Minn. Statutes 2007 275.065
Agricultural homesteads
Classification of property, Minn. Statutes 2007 273.124, 273.13
Definitions, Minn. Statutes 2007 290A.03
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 271.21
Generally, Minn. Statutes 2007 273.124
Homestead dwelling and land, separate market values, Minn. Statutes 2007 273.13
Powerline credit, Minn. Statutes 2007 273.42
Property taxes, Minn. Statutes 2007 273.111, 273.124, 279.01
Real estate tax judgment sales, redemption period, Minn. Statutes 2007 281.17
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2007 273.124, 273.1384, 279.01
Transfers from federal agency to Natural Resources Department, Minn. Statutes 2007 84.0276
Valuation of property, Minn. Statutes 2007 273.11
Appeals
Benefits improperly allowed, Minn. Statutes 2007 273.124, 290A.25
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 271.21
Applicants, Minn. Statutes 2007 273.124
Applications, Minn. Statutes 2007 272.115, 273.124
Armed forces members on active duty, Minn. Statutes 2007 273.124
Assets, MinnesotaCare, Minn. Statutes 2007 256L.17
Attachment, exemption, Minn. Statutes 2007 570.025, 570.026
Chair lifts, ramps, or elevators, installation
Sales and use taxes, payment and refunds, Minn. Statutes 2007 297A.75
Child care, licensed, Minn. Statutes 2007 273.124
Child custody, temporary maintenance awards, Minn. Statutes 2007 518.62, 518.63
Child support, temporary maintenance awards, Minn. Statutes 2007 518.62, 518.63
Classification of property (taxation)
Assessors, duties, Minn. Statutes 2007 272.115
Certificates of real estate value, filing, Minn. Statutes 2007 272.115
Changes, recording procedures, Minn. Statutes 2007 273.17
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 271.21
Erroneous classification, corrections, Minn. Statutes 2007 273.01, 273.02
Generally, Minn. Statutes 2007 273.124, 273.13
Nonhomestead property, reclassification as homestead property, Minn. Statutes 2007 275.065
Specific property, see specific classes under PROPERTY TAXES
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2007 273.124, 273.1384, 279.01
Common interest communities, Minn. Statutes 2007 515B.1-105
Condominiums, Minn. Statutes 2007 273.124, 515.04, 515A.1-105
Contamination taxes, Minn. Statutes 2007 270.91 to 270.98, 275.065, 276.04
Conveyances
Proceeds, exemptions, Minn. Statutes 2007 510.07
Spouses, Minn. Statutes 2007 507.02, 507.04
County data, transmission to Revenue Department, Minn. Statutes 2007 273.124
Credits
Agricultural homestead market value credit, see same under this topic
Education homestead credit, Minn. Statutes 2007 273.13, 276.04
Generally, Minn. Statutes 2007 273.124
Granting after denial, Minn. Statutes 2007 375.195
Homestead market value credits, Minn. Statutes 2007 273.1384
Powerline credit, Minn. Statutes 2007 273.42
Residential homestead market value credit, see same under this topic
Split-class parcels, Minn. Statutes 2007 273.1384
Supplemental homestead credit, Minn. Statutes 2007 273.1393
Taconite homestead credit, see under PROPERTY TAXES
Declarations, Minn. Statutes 2007 273.1315
Definitions
Homestead exemptions, Minn. Statutes 2007 510.01
Minnesota family investment program (MFIP), Minn. Statutes 2007 256J.08
Property Tax Refund Act, Minn. Statutes 2007 290A.03
Senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03
Supplemental Aid Act, Minn. Statutes 2007 256D.35
Descent and distribution, Minn. Statutes 2007 524.2-402
Determination rules, Minn. Statutes 2007 273.124
Disabled persons
Class 1b property tax determination, Minn. Statutes 2007 273.13
Special assessments, deferments, Minn. Statutes 2007 435.193
Disclosure, valuation exclusion, Minn. Statutes 2007 273.11
Dissolution of marriage
Temporary maintenance awards, Minn. Statutes 2007 518.62, 518.63
Distressed homesteads, reinvestment exemption, Minn. Statutes 2007 273.80
Education homestead credit
Additional funding, governor's recommendations, Minn. Statutes 2007 273.13
Property tax statements, Minn. Statutes 2007 276.04
Electrical service, multiple assigned service areas
Customers option, Minn. Statutes 2007 216B.421
Executions on, Minn. Statutes 2007 510.08, 550.175
Exemptions
Abandoned homesteads, notice, Minn. Statutes 2007 510.07
Area included, Minn. Statutes 2007 510.02, 510.03
Equitable title, extension of exemption to, Minn. Statutes 2007 510.04
Exceptions, Minn. Statutes 2007 510.01
Existing exemptions, area included, changes, effect on, Minn. Statutes 2007 510.03
Generally, Minn. Statutes 2007 510.01 to 510.09
Insurance claims, Minn. Statutes 2007 510.07
Limitations, Minn. Statutes 2007 510.05
Proceeds from sale, Minn. Statutes 2007 510.07
Selection after levy, Minn. Statutes 2007 510.08, 510.09
Spouses, Minn. Statutes 2007 510.04, 510.06
Valuation, Minn. Statutes 2007 510.02, 510.08
Farm homesteads, see Agricultural homesteads under this topic
Garnishment, exemption, Minn. Statutes 2007 571.72, 571.912, 571.931, 571.932
Homestead benefits
Improperly allowed benefits, Minn. Statutes 2007 273.124, 290A.25
Recovery, allocation, Minn. Statutes 2007 290A.25
Homestead property, state land sales, Minn. Statutes 2007 92.06
Homestead redemption program loans
Participation, exclusivity, Minn. Statutes 2007 41B.04
Homesteads established after assessment date, Minn. Statutes 2007 273.124
Improvements
Property valuation notice, Minn. Statutes 2007 273.121
Records, Minn. Statutes 2007 273.11
Valuation exclusion, Minn. Statutes 2007 273.11
Insurance taxes, Minn. Statutes 2007 297I.05
Investigations, property owners claiming more than one homestead, Minn. Statutes 2007 273.124
Liens
Medical assistance liens, Minn. Statutes 2007 514.981, 514.983
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2007 290B.03
Regulated lenders, Minn. Statutes 2007 56.125
Tax liens, Minn. Statutes 2007 270C.63, 290B.03
Lists, homestead applicants, Minn. Statutes 2007 273.124
Medical assistance
Assets, exclusion, Minn. Statutes 2007 256B.056
Claims against estates, exclusion, Minn. Statutes 2007 256B.15
Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2007 256B.0595
Metropolitan area, Minn. Statutes 2007 473.254
MFIP applicants, real property limitations, exclusion, Minn. Statutes 2007 256J.20
Mortgages
Foreclosures, see Mortgages under FORECLOSURE
Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2007 290B.03, 290B.04
Motel property occupied by owner, Minn. Statutes 2007 273.124
Natural disasters or emergencies, damage caused by
Agricultural homesteads, retention of classification, Minn. Statutes 2007 273.124
Effect on valuation exclusion, Minn. Statutes 2007 273.11
Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2007 256J.20
Property tax relief, Minn. Statutes 2007 273.1231 to 273.1235, 273.1392, 273.1393, 276.04
Noncontiguous property, Minn. Statutes 2007 273.124
Occupancy
Child custody, Minn. Statutes 2007 518.62, 518.63
Child support, Minn. Statutes 2007 518.62, 518.63
Property tax refund claims, Minn. Statutes 2007 290A.03
Spousal maintenance, Minn. Statutes 2007 518.62, 518.63
Orders, occupancy, Minn. Statutes 2007 518.63
Owners
Appeals, Minn. Statutes 2007 271.01, 271.21, 273.124, 290A.25
Generally, Minn. Statutes 2007 273.124
Loans to, hardship acquisition and relocation, Minn. Statutes 2007 473.167
Notice given, Minn. Statutes 2007 273.118, 273.124
Notice received, Minn. Statutes 2007 273.11, 273.124, 290A.25
Sales and use tax refunds, applications, Minn. Statutes 2007 297A.75
Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03
Peace Corps volunteers, Minn. Statutes 2007 273.124
Powerline credit, Minn. Statutes 2007 273.42
Property taxes
Claimants, duties, Minn. Statutes 2007 290A.03, 290A.05
Constitutional levy, Minn. Statutes 2007 41B.19
Credits, see same under this topic
Homestead credit, elimination, Minn. Statutes 2007 290A.04
Property tax relief, see under PROPERTY TAXES
Senior citizens' deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Senior citizens' property tax deferral program, disclosure, Minn. Statutes 2007 270B.12
Taxes payable, occupancy, Minn. Statutes 2007 290A.03
Property under probate, qualification as, Minn. Statutes 2007 273.124
Qualifying homesteads
Senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Regulated lenders
Liens on, open-end loans, Minn. Statutes 2007 56.125
Loans for, Minn. Statutes 2007 56.12
Residential homestead market value credit
Certification and payment, Minn. Statutes 2007 273.1392
Generally, Minn. Statutes 2007 273.1384
Net property taxes, calculation, Minn. Statutes 2007 273.1393
Tax notices, contents, Minn. Statutes 2007 275.065
Residential homesteads
Determination, general rule, Minn. Statutes 2007 273.124
Leased buildings or land, Minn. Statutes 2007 272.02, 273.124
Neighborhood land trust buildings, owner-occupied units, Minn. Statutes 2007 273.11
Property occupied by owner's relative, Minn. Statutes 2007 273.124
Property separated by roads or water, Minn. Statutes 2007 273.124
Property under probate, Minn. Statutes 2007 273.124
Seasonal farm workers' dwellings, Minn. Statutes 2007 273.13
Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2007 256J.20
Valuation of property, Minn. Statutes 2007 273.11
Residential property undergoing renovation, Minn. Statutes 2007 273.124
Rural and urban homesteading program
Housing Finance Agency, Minn. Statutes 2007 462A.057, 462A.21
Sale or transfer of homestead property
Certificates of real estate value, filing, Minn. Statutes 2007 272.115, 273.124
County assessors, record keeping, Minn. Statutes 2007 273.061
Medical assistance, prohibited transfers, Minn. Statutes 2007 256B.0595
Proceeds
Attachment, exemption, Minn. Statutes 2007 570.025, 570.026
Exemptions, generally, Minn. Statutes 2007 510.07
Garnishment, exemption, Minn. Statutes 2007 571.72, 571.931, 571.932
Reclassification, Minn. Statutes 2007 273.124
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Valuation exclusion, disclosure, Minn. Statutes 2007 273.11
Seasonal residential recreational property
Lakeshore commercial property, classification, Minn. Statutes 2007 273.13
Reclassification restrictions, Minn. Statutes 2007 273.124
Special agricultural homesteads, eligibility, Minn. Statutes 2007 273.124
Special assessments, deferments, Minn. Statutes 2007 435.193 to 435.195
Split-class parcels
Limitation on treatment, Minn. Statutes 2007 273.124
Property taxes, due date, Minn. Statutes 2007 279.01
Residential homestead market value credit, Minn. Statutes 2007 273.1384
Supplemental homestead credit (taconite and iron ore areas), see Taconite homestead credit under PROPERTY TAXES
Taconite homestead credit, see under PROPERTY TAXES
Targeted neighborhoods, real estate tax judgment sales
Redemption period, Minn. Statutes 2007 281.17
Tax assessments, special assessments, deferments, Minn. Statutes 2007 435.193 to 435.195
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Tax liens
Enforcement, Minn. Statutes 2007 270C.63
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2007 290B.03
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2007 268.058
Trust property, Minn. Statutes 2007 273.124
Used for purposes of the homestead, Minn. Statutes 2007 273.124
Valuation of property
Adjustment of dollar amounts, Minn. Statutes 2007 510.02
Agricultural homesteads, Minn. Statutes 2007 273.11
Exemptions, Minn. Statutes 2007 510.02, 510.08
Improvements made before 2003, exclusions, Minn. Statutes 2007 273.11
Lead contamination, Minn. Statutes 2007 273.11
Metropolitan area, Minn. Statutes 2007 473.254
Mold damage, valuation reduction, Minn. Statutes 2007 273.11
Notices, Minn. Statutes 2007 273.121
Residential homesteads, Minn. Statutes 2007 273.11
Violations and penalties, benefits, Minn. Statutes 2007 273.124
VISTA volunteers, Minn. Statutes 2007 273.124