See also RESIDENCE
Affidavits, medical assistance liens, prima facie evidence, Minn. Statutes 2022 514.981
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special assessments, deferment, Minn. Statutes 2022 435.193
Agricultural homestead market value credit
Certification and payment, Minn. Statutes 2022 273.1392
Generally, Minn. Statutes 2022 273.1384
Net property taxes, calculation, Minn. Statutes 2022 273.1393
Tax notices, contents, Minn. Statutes 2022 275.065
Classification of property, Minn. Statutes 2022 273.124, 2022 273.13
Definitions, Minn. Statutes 2022 290A.03
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2022 271.01, 2022 271.21
Fractional homesteads, Minn. Statutes 2022 273.124
Generally, Minn. Statutes 2022 273.124
Homestead dwelling and land, separate market values, Minn. Statutes 2022 273.13
Powerline credit, Minn. Statutes 2022 273.42
Property taxes, Minn. Statutes 2022 273.111, 2022 273.124, 2022 279.01
Reports about, Minn. Statutes 2022 273.1108
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2022 273.124, 2022 273.1384, 2022 279.01
Transfers from federal agency to Natural Resources Department, Minn. Statutes 2022 84.0276
Valuation of property, Minn. Statutes 2022 273.11
Benefits improperly allowed, Minn. Statutes 2022 273.124, 2022 290A.25
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2022 271.01, 2022 271.21
Applicants, Minn. Statutes 2022 273.124
Applications, Minn. Statutes 2022 272.115, 2022 273.124
Active duty, Minn. Statutes 2022 273.124
Special assessments, deferments, Minn. Statutes 2022 435.193
Attachment, exemption, Minn. Statutes 2022 570.025, 2022 570.026
Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2022 297A.75
Child care, licensed, Minn. Statutes 2022 273.124
Child custody, temporary maintenance awards, Minn. Statutes 2022 518.62, 2022 518.63
Child support, temporary maintenance awards, Minn. Statutes 2022 518.62, 2022 518.63
Classification of property (taxation)
Assessors, duties, Minn. Statutes 2022 272.115
Certificates of real estate value, filing, Minn. Statutes 2022 272.115
Changes, recording procedures, Minn. Statutes 2022 273.17
Data, classification, Minn. Statutes 2022 273.1245
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2022 271.01, 2022 271.21
Erroneous classification, corrections, Minn. Statutes 2022 273.01, 2022 273.02
Generally, Minn. Statutes 2022 273.124, 2022 273.13
Nonhomestead property, reclassification as homestead property, Minn. Statutes 2022 275.065
Specific property, see specific classes under PROPERTY TAXES
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2022 273.124, 2022 273.1384, 2022 279.01
Common interest communities, Minn. Statutes 2022 515B.1-105
Condominiums, Minn. Statutes 2022 273.124, 2022 515.04, 2022 515A.1-105
Contamination taxes, Minn. Statutes 2022 270.91 to 2022 270.98, 2022 275.065, 2022 276.04
Proceeds, exemptions, Minn. Statutes 2022 510.07
Spouses, Minn. Statutes 2022 507.02, 2022 507.04
County data, transmission to Revenue Department, Minn. Statutes 2022 273.124
Agricultural homestead market value credit, see same under this topic
Education homestead credit, Minn. Statutes 2022 273.13, 2022 276.04
Generally, Minn. Statutes 2022 273.124
Granting after denial, Minn. Statutes 2022 375.195
Powerline credit, Minn. Statutes 2022 273.42
Residential homestead market value credit, see same under this topic
School building bond agricultural credit, Minn. Statutes 2022 273.1387
Split-class parcels, Minn. Statutes 2022 273.1384
Supplemental homestead credit, Minn. Statutes 2022 273.1393
Taconite homestead credit, see under PROPERTY TAXES
Declarations, Minn. Statutes 2022 273.1315
Homestead exemptions, Minn. Statutes 2022 510.01
Minnesota family investment program (MFIP), Minn. Statutes 2022 256J.08
Property Tax Refund Act, Minn. Statutes 2022 290A.03
Senior citizens' property tax deferral program, Minn. Statutes 2022 290B.03
Supplemental Aid Act, Minn. Statutes 2022 256D.35
General assistance, Minn. Rules 9500.1206
Reimbursement for cost of care for patients and residents in state facilities, Minn. Rules 9515.1200
Descent and distribution, Minn. Statutes 2022 524.2-402
Determination rules, Minn. Statutes 2022 273.124
Class 1b property tax determination, Minn. Statutes 2022 273.13
Special assessments, deferments, Minn. Statutes 2022 435.193
Disabled veterans, Minn. Statutes 2022 273.13
Disclosure, valuation exclusion, Minn. Statutes 2022 273.11
Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2022 518.62, 2022 518.63
Domicile, presumptions, income and franchise taxes, Minn. Rules 8001.0300
Additional funding, governor's recommendations, Minn. Statutes 2022 273.13
Property tax statements, Minn. Statutes 2022 276.04
Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2022 216B.421
Executions on, Minn. Statutes 2022 510.08, 2022 550.175
Abandoned homesteads, notice, Minn. Statutes 2022 510.07
Area included, Minn. Statutes 2022 510.02, 2022 510.03
Equitable title, extension of exemption to, Minn. Statutes 2022 510.04
Exceptions, Minn. Statutes 2022 510.01
Existing exemptions, area included, changes, effect on, Minn. Statutes 2022 510.03
Generally, Minn. Statutes 2022 510.01 to 2022 510.09
Insurance claims, Minn. Statutes 2022 510.07
Limitations, Minn. Statutes 2022 510.05
Proceeds from sale, Minn. Statutes 2022 510.07
Selection after levy, Minn. Statutes 2022 510.08, 2022 510.09
Spouses, Minn. Statutes 2022 510.04, 2022 510.06
Valuation, Minn. Statutes 2022 510.02, 2022 510.08
Farm homesteads, see Agricultural homesteads under this topic
Garnishment, exemption, Minn. Statutes 2022 571.72, 2022 571.912, 2022 571.931, 2022 571.932
Improperly allowed benefits, Minn. Statutes 2022 273.124, 2022 290A.25
Recovery, allocation, Minn. Statutes 2022 290A.25
Homestead property, state land sales, Minn. Statutes 2022 92.06
Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2022 41B.04
Homesteads established after assessment date, Minn. Statutes 2022 273.124
Property valuation notice, Minn. Statutes 2022 273.121
Records, Minn. Statutes 2022 273.11
Valuation exclusion, Minn. Statutes 2022 273.11
Insurance taxes, Minn. Statutes 2022 297I.05
Investigations, property owners claiming more than one homestead, Minn. Statutes 2022 273.124
Medical assistance liens, Minn. Statutes 2022 514.981, 2022 514.983
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2022 290B.03
Regulated lenders, Minn. Statutes 2022 56.125
Tax liens, Minn. Statutes 2022 270C.63, 2022 290B.03
Lists, homestead applicants, Minn. Statutes 2022 273.124
Manufactured home parks, Minn. Statutes 2022 273.124
Assets, exclusion, Minn. Statutes 2022 256B.056
Claims against estates, exclusion, Minn. Statutes 2022 256B.15
Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2022 256B.0595
Foreclosures, see Mortgages under FORECLOSURE
Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2022 290B.03, 2022 290B.04
Motel property occupied by owner, Minn. Statutes 2022 273.124
National Guard members, special assessments, deferments, Minn. Statutes 2022 435.193
Natural disasters or emergencies, damage caused by
Agricultural homesteads, retention of classification, Minn. Statutes 2022 273.124
Effect on valuation exclusion, Minn. Statutes 2022 273.11
Property tax relief, Minn. Statutes 2022 273.1231 to 2022 273.1235, 2022 273.1392, 2022 273.1393, 2022 276.04
Tax penalty, interest, abatement, Minn. Statutes 2022 270C.34
Noncontiguous property, Minn. Statutes 2022 273.124
Child custody, Minn. Statutes 2022 518.62, 2022 518.63
Child support, Minn. Statutes 2022 518.62, 2022 518.63
Property tax refund claims, Minn. Statutes 2022 290A.03
Spousal maintenance, Minn. Statutes 2022 518.62, 2022 518.63
Orders, occupancy, Minn. Statutes 2022 518.63
Appeals, Minn. Statutes 2022 271.01, 2022 271.21, 2022 273.124, 2022 290A.25
Generally, Minn. Statutes 2022 273.124
Loans to, acquisition and relocation, Minn. Statutes 2022 473.167
Notice given, Minn. Statutes 2022 273.118, 2022 273.124
Notice received, Minn. Statutes 2022 273.11, 2022 273.124, 2022 290A.25
Sales and use tax refunds, applications, Minn. Statutes 2022 297A.75
Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2022 290B.03
Peace Corps volunteers, Minn. Statutes 2022 273.124
Powerline credit, Minn. Statutes 2022 273.42
Armed forces members, active service, exception, Minn. Statutes 2022 279.01
Claimants, duties, Minn. Statutes 2022 290A.03, 2022 290A.05
Constitutional levy, Minn. Statutes 2022 41B.19
Credits, see same under this topic
Homestead credit refund, Minn. Statutes 2022 290A.04
Homestead market value exclusion, Minn. Statutes 2022 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 2022 290A.03
Property under probate, qualification as, Minn. Statutes 2022 273.124
Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2022 290B.03
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Liens on, open-end loans, Minn. Statutes 2022 56.125
Loans for, Minn. Statutes 2022 56.12
Relative homesteads, registration, Minn. Statutes 2022 273.124
Residential homestead market value credit
Certification and payment, Minn. Statutes 2022 273.1392
Tax notices, contents, Minn. Statutes 2022 275.065
Community land trust buildings, owner-occupied units, Minn. Statutes 2022 273.11
Generally, Minn. Statutes 2022 273.124
Leased buildings or land, Minn. Statutes 2022 272.02, 2022 273.124
Seasonal farm workers' dwellings, Minn. Statutes 2022 273.13
Valuation of property, Minn. Statutes 2022 273.11
Residential property undergoing renovation, Minn. Statutes 2022 273.124
Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2022 462A.057
Sale or transfer of homestead property
Certificates of real estate value, filing, Minn. Statutes 2022 272.115, 2022 273.124
County assessors, record keeping, Minn. Statutes 2022 273.061
Medical assistance, prohibited transfers, Minn. Statutes 2022 256B.0595
Attachment, exemption, Minn. Statutes 2022 570.025, 2022 570.026
Exemptions, generally, Minn. Statutes 2022 510.07
Garnishment, exemption, Minn. Statutes 2022 571.72, 2022 571.931, 2022 571.932
Reclassification, Minn. Statutes 2022 273.124
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Valuation exclusion, disclosure, Minn. Statutes 2022 273.11
Sales and use taxes, disabled veterans, Minn. Rules 8130.6600
Seasonal residential recreational property
Lakeshore commercial property, classification, Minn. Statutes 2022 273.13
Reclassification restrictions, Minn. Statutes 2022 273.124
Special agricultural homesteads, eligibility, Minn. Statutes 2022 273.124
Special assessments, deferments, Minn. Statutes 2022 435.193 to 2022 435.195
Limitation on treatment, Minn. Statutes 2022 273.124
Property taxes, due date, Minn. Statutes 2022 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 2022 281.17
Tax assessments, special assessments, deferments, Minn. Statutes 2022 435.193 to 2022 435.195
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Enforcement, Minn. Statutes 2022 270C.63
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2022 290B.03
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2022 268.058
Trust property, Minn. Statutes 2022 273.124
Used for purposes of the homestead, Minn. Statutes 2022 273.124
Adjustment of dollar amounts, Minn. Statutes 2022 510.02
Exemptions, Minn. Statutes 2022 510.02, 2022 510.08
Generally, Minn. Statutes 2022 273.11
Notices, Minn. Statutes 2022 273.121
Violations and penalties, benefits, Minn. Statutes 2022 273.124
VISTA volunteers, Minn. Statutes 2022 273.124