2006 Minnesota Statutes

273.1315 CERTIFICATION OF 1B PROPERTY.
Any property owner seeking classification and assessment of the owner's homestead as
class 1b property pursuant to section 273.13, subdivision 22, paragraph (b), shall file with the
commissioner of revenue a 1b homestead declaration, on a form prescribed by the commissioner.
The declaration shall contain the following information:
(a) the information necessary to verify that on or before June 30 of the filing year, the
property owner or the owner's spouse satisfies the requirements of section 273.13, subdivision
22 , paragraph (b), for 1b classification; and
(b) any additional information prescribed by the commissioner.
The declaration must be filed on or before October 1 to be effective for property taxes
payable during the succeeding calendar year. The declaration and any supplementary information
received from the property owner pursuant to this section shall be subject to chapter 270B. If
approved by the commissioner, the declaration remains in effect until the property no longer
qualifies under section 273.13, subdivision 22, paragraph (b). Failure to notify the commissioner
within 30 days that the property no longer qualifies under that paragraph because of a sale, change
in occupancy, or change in the status or condition of an occupant shall result in the penalty
provided in section 273.124, subdivision 13, computed on the basis of the class 1b benefits for the
property, and the property shall lose its current class 1b classification.
The commissioner shall provide to the assessor on or before November 1 a listing of the
parcels of property qualifying for 1b classification.
History: 1983 c 342 art 2 s 20; 1984 c 522 s 4; 1Sp1985 c 14 art 4 s 61; 1986 c 444; 1988 c
719 art 5 s 20,82,83; 1990 c 426 art 1 s 36; 2003 c 127 art 2 s 15; 2005 c 151 art 5 s 22