See also RESIDENCE
Affidavits, medical assistance liens, prima facie evidence, Minn. Statutes 2013 514.981
Aged persons
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special assessments, deferment, Minn. Statutes 2013 435.193
Agricultural homestead market value credit
Certification and payment, Minn. Statutes 2013 273.1392
Generally, Minn. Statutes 2013 273.1384
Net property taxes, calculation, Minn. Statutes 2013 273.1393
Tax notices, contents, Minn. Statutes 2013 275.065
Agricultural homesteads
Classification of property, Minn. Statutes 2013 273.124, 273.13
Definitions, Minn. Statutes 2013 290A.03
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2013 271.01, 271.21
Generally, Minn. Statutes 2013 273.124
Homestead dwelling and land, separate market values, Minn. Statutes 2013 273.13
Powerline credit, Minn. Statutes 2013 273.42
Property taxes, Minn. Statutes 2013 273.111, 273.124, 279.01
Reports about, Minn. Statutes 2013 273.1108
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2013 273.124, 273.1384, 279.01
Transfers from federal agency to Natural Resources Department, Minn. Statutes 2013 84.0276
Valuation of property, Minn. Statutes 2013 273.11
Appeals
Benefits improperly allowed, Minn. Statutes 2013 273.124, 290A.25
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2013 271.01, 271.21
Applicants, Minn. Statutes 2013 273.124
Applications, Minn. Statutes 2013 272.115, 273.124
Armed forces members
Active duty, Minn. Statutes 2013 273.124
Special assessments, deferments, Minn. Statutes 2013 435.193
Attachment, exemption, Minn. Statutes 2013 570.025, 570.026
Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2013 297A.75
Child care, licensed, Minn. Statutes 2013 273.124
Child custody, temporary maintenance awards, Minn. Statutes 2013 518.62, 518.63
Child support, temporary maintenance awards, Minn. Statutes 2013 518.62, 518.63
Classification of property (taxation)
Assessors, duties, Minn. Statutes 2013 272.115
Certificates of real estate value, filing, Minn. Statutes 2013 272.115
Changes, recording procedures, Minn. Statutes 2013 273.17
Data, classification, Minn. Statutes 2013 273.1245
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2013 271.01, 271.21
Erroneous classification, corrections, Minn. Statutes 2013 273.01, 273.02
Generally, Minn. Statutes 2013 273.124, 273.13
Nonhomestead property, reclassification as homestead property, Minn. Statutes 2013 275.065
Specific property, see specific classes under PROPERTY TAXES
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2013 273.124, 273.1384, 279.01
Common interest communities, Minn. Statutes 2013 515B.1-105
Condominiums, Minn. Statutes 2013 273.124, 515.04, 515A.1-105
Contamination taxes, Minn. Statutes 2013 270.91 to 270.98, 275.065, 276.04
Conveyances
Proceeds, exemptions, Minn. Statutes 2013 510.07
Spouses, Minn. Statutes 2013 507.02, 507.04
County data, transmission to Revenue Department, Minn. Statutes 2013 273.124
Credits
Agricultural homestead market value credit, see same under this topic
Education homestead credit, Minn. Statutes 2013 273.13, 276.04
Generally, Minn. Statutes 2013 273.124
Granting after denial, Minn. Statutes 2013 375.195
Homestead credit refund, eligibility, Minn. Statutes 2013 290A.28
Powerline credit, Minn. Statutes 2013 273.42
Residential homestead market value credit, see same under this topic
Split-class parcels, Minn. Statutes 2013 273.1384
Supplemental homestead credit, Minn. Statutes 2013 273.1393
Taconite homestead credit, see under PROPERTY TAXES
Declarations, Minn. Statutes 2013 273.1315
Definitions
Homestead exemptions, Minn. Statutes 2013 510.01
Minnesota family investment program (MFIP), Minn. Statutes 2013 256J.08
Property Tax Refund Act, Minn. Statutes 2013 290A.03
Senior citizens' property tax deferral program, Minn. Statutes 2013 290B.03
Supplemental Aid Act, Minn. Statutes 2013 256D.35
Descent and distribution, Minn. Statutes 2013 524.2-402
Determination rules, Minn. Statutes 2013 273.124
Disabled persons
Class 1b property tax determination, Minn. Statutes 2013 273.13
Special assessments, deferments, Minn. Statutes 2013 435.193
Disabled veterans, Minn. Statutes 2013 273.13
Disclosure, valuation exclusion, Minn. Statutes 2013 273.11
Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2013 518.62, 518.63
Distressed homesteads, reinvestment exemption, Minn. Statutes 2013 273.80
Education homestead credit
Additional funding, governor's recommendations, Minn. Statutes 2013 273.13
Property tax statements, Minn. Statutes 2013 276.04
Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2013 216B.421
Executions on, Minn. Statutes 2013 510.08, 550.175
Exemptions
Abandoned homesteads, notice, Minn. Statutes 2013 510.07
Area included, Minn. Statutes 2013 510.02, 510.03
Equitable title, extension of exemption to, Minn. Statutes 2013 510.04
Exceptions, Minn. Statutes 2013 510.01
Existing exemptions, area included, changes, effect on, Minn. Statutes 2013 510.03
Generally, Minn. Statutes 2013 510.01 to 510.09
Insurance claims, Minn. Statutes 2013 510.07
Limitations, Minn. Statutes 2013 510.05
Proceeds from sale, Minn. Statutes 2013 510.07
Selection after levy, Minn. Statutes 2013 510.08, 510.09
Spouses, Minn. Statutes 2013 510.04, 510.06
Valuation, Minn. Statutes 2013 510.02, 510.08
Farm homesteads, see Agricultural homesteads under this topic
Garnishment, exemption, Minn. Statutes 2013 571.72, 571.912, 571.931, 571.932
Homestead benefits
Improperly allowed benefits, Minn. Statutes 2013 273.124, 290A.25
Recovery, allocation, Minn. Statutes 2013 290A.25
Homestead property, state land sales, Minn. Statutes 2013 92.06
Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2013 41B.04
Homesteads established after assessment date, Minn. Statutes 2013 273.124
Improvements
Property valuation notice, Minn. Statutes 2013 273.121
Records, Minn. Statutes 2013 273.11
Valuation exclusion, Minn. Statutes 2013 273.11
Insurance taxes, Minn. Statutes 2013 297I.05
Investigations, property owners claiming more than one homestead, Minn. Statutes 2013 273.124
Liens
Medical assistance liens, Minn. Statutes 2013 514.981, 514.983
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2013 290B.03
Regulated lenders, Minn. Statutes 2013 56.125
Tax liens, Minn. Statutes 2013 270C.63, 290B.03
Lists, homestead applicants, Minn. Statutes 2013 273.124
Manufactured home parks, Minn. Statutes 2013 273.124
Medical assistance
Assets, exclusion, Minn. Statutes 2013 256B.056
Claims against estates, exclusion, Minn. Statutes 2013 256B.15
Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2013 256B.0595
Metropolitan area, Minn. Statutes 2013 473.254
MFIP applicants, real property limitations, exclusion, Minn. Statutes 2013 256J.20
Mortgages
Foreclosures, see Mortgages under FORECLOSURE
Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2013 290B.03, 290B.04
Motel property occupied by owner, Minn. Statutes 2013 273.124
National Guard members, special assessments, deferments, Minn. Statutes 2013 435.193
Natural disasters or emergencies, damage caused by
Agricultural homesteads, retention of classification, Minn. Statutes 2013 273.124
Effect on valuation exclusion, Minn. Statutes 2013 273.11
Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2013 256J.20
Property tax relief, Minn. Statutes 2013 273.1231 to 273.1235, 273.1392, 273.1393, 276.04
Tax penalty, abatement, Minn. Statutes 2013 270C.34
Noncontiguous property, Minn. Statutes 2013 273.124
Occupancy
Child custody, Minn. Statutes 2013 518.62, 518.63
Child support, Minn. Statutes 2013 518.62, 518.63
Property tax refund claims, Minn. Statutes 2013 290A.03
Spousal maintenance, Minn. Statutes 2013 518.62, 518.63
Orders, occupancy, Minn. Statutes 2013 518.63
Owners
Appeals, Minn. Statutes 2013 271.01, 271.21, 273.124, 290A.25
Generally, Minn. Statutes 2013 273.124
Loans to, acquisition and relocation, Minn. Statutes 2013 473.167
Notice given, Minn. Statutes 2013 273.118, 273.124
Notice received, Minn. Statutes 2013 273.11, 273.124, 290A.25
Sales and use tax refunds, applications, Minn. Statutes 2013 297A.75
Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2013 290B.03
Peace Corps volunteers, Minn. Statutes 2013 273.124
Powerline credit, Minn. Statutes 2013 273.42
Property taxes
Armed forces members, active service, exception, Minn. Statutes 2013 279.01
Claimants, duties, Minn. Statutes 2013 290A.03, 290A.05
Constitutional levy, Minn. Statutes 2013 41B.19
Credits, see same under this topic
Homestead credit refund, Minn. Statutes 2013 290A.04, 290A.28
Homestead market value exclusion, Minn. Statutes 2013 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 2013 290A.03
Property under probate, qualification as, Minn. Statutes 2013 273.124
Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2013 290B.03
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Regulated lenders
Liens on, open-end loans, Minn. Statutes 2013 56.125
Loans for, Minn. Statutes 2013 56.12
Relative homesteads, registration, Minn. Statutes 2013 273.124
Residential homestead market value credit
Certification and payment, Minn. Statutes 2013 273.1392
Tax notices, contents, Minn. Statutes 2013 275.065
Residential homesteads
Community land trust buildings, owner-occupied units, Minn. Statutes 2013 273.11
Generally, Minn. Statutes 2013 273.124
Leased buildings or land, Minn. Statutes 2013 272.02, 273.124
Seasonal farm workers' dwellings, Minn. Statutes 2013 273.13
Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2013 256J.20
Valuation of property, Minn. Statutes 2013 273.11
Residential property undergoing renovation, Minn. Statutes 2013 273.124
Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2013 462A.057, 462A.21
Sale or transfer of homestead property
Certificates of real estate value, filing, Minn. Statutes 2013 272.115, 273.124
County assessors, record keeping, Minn. Statutes 2013 273.061
Medical assistance, prohibited transfers, Minn. Statutes 2013 256B.0595
Proceeds
Attachment, exemption, Minn. Statutes 2013 570.025, 570.026
Exemptions, generally, Minn. Statutes 2013 510.07
Garnishment, exemption, Minn. Statutes 2013 571.72, 571.931, 571.932
Reclassification, Minn. Statutes 2013 273.124
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Valuation exclusion, disclosure, Minn. Statutes 2013 273.11
Seasonal residential recreational property
Lakeshore commercial property, classification, Minn. Statutes 2013 273.13
Reclassification restrictions, Minn. Statutes 2013 273.124
Special agricultural homesteads, eligibility, Minn. Statutes 2013 273.124
Special assessments, deferments, Minn. Statutes 2013 435.193 to 435.195
Split-class parcels
Limitation on treatment, Minn. Statutes 2013 273.124
Property taxes, due date, Minn. Statutes 2013 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 neighborhoods, real estate tax judgment sales, redemption period, Minn. Statutes 2013 281.17
Tax assessments, special assessments, deferments, Minn. Statutes 2013 435.193 to 435.195
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Tax liens
Enforcement, Minn. Statutes 2013 270C.63
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2013 290B.03
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2013 268.058
Trust property, Minn. Statutes 2013 273.124
Used for purposes of the homestead, Minn. Statutes 2013 273.124
Valuation of property
Adjustment of dollar amounts, Minn. Statutes 2013 510.02
Exemptions, Minn. Statutes 2013 510.02, 510.08
Generally, Minn. Statutes 2013 273.11
Metropolitan area, Minn. Statutes 2013 473.254
Notices, Minn. Statutes 2013 273.121
Violations and penalties, benefits, Minn. Statutes 2013 273.124
VISTA volunteers, Minn. Statutes 2013 273.124