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Minnesota Legislature

Office of the Revisor of Statutes

HOMESTEADS

See also RESIDENCE

Affidavits

Medical assistance liens, prima facie evidence, Minn. Statutes 2004 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2004 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2004 273.1392

Generally, Minn. Statutes 2004 273.1384

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Tax notices, contents, Minn. Statutes 2004 275.065

Agricultural homesteads

Abandoned property, retention of classification, Minn. Statutes 2004 273.124

Absent spouse, Minn. Statutes 2004 273.124

Classification of property, Minn. Statutes 2004 273.124, 2004 273.13

Definitions, Minn. Statutes 2004 290A.03, 2004 500.24

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2004 271.01, 2004 271.21

Determination, general rule, Minn. Statutes 2004 273.124

Family farm corporations or partnerships, Minn. Statutes 2004 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2004 273.13

Joint family farm ventures, Minn. Statutes 2004 273.124

Leased property, Minn. Statutes 2004 273.124

Limited liability companies, Minn. Statutes 2004 273.124

Owner's spouse or children as active farmers, Minn. Statutes 2004 273.124

Owners living near but not on farm land, Minn. Statutes 2004 273.124

Owners residing in nursing homes, boarding care homes, or elderly assisted living, Minn. Statutes 2004 273.124

Powerline credit, Minn. Statutes 2004 273.42

Property for noncommercial storage or drying of crops, Minn. Statutes 2004 273.124

Property occupied by owner's relative, Minn. Statutes 2004 273.124

Property taxes, Minn. Statutes 2004 273.111, 2004 273.124, 2004 279.01

Property under probate, Minn. Statutes 2004 273.124

Real estate tax judgment sales, redemption period, Minn. Statutes 2004 281.17

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2004 273.124, 2004 273.1384, 2004 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2004 84.0276

Trust property, Minn. Statutes 2004 273.124

Valuation of property, Minn. Statutes 2004 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2004 273.124, 2004 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2004 271.01, 2004 271.21

Applicants, Minn. Statutes 2004 273.124

Application of law

Certificates of real estate value, classification, Minn. Statutes 2004 272.115

Homestead credits, Minn. Statutes 2004 273.124

Insurance taxes, Minn. Statutes 2004 297I.05

Real estate tax judgment sales redemption, five-week redemption period, Minn. Statutes 2004 281.173

Sale or transfer of homestead property, medical assistance transfers, Minn. Statutes 2004 256B.0595

Applications, Minn. Statutes 2004 272.115, 2004 273.124

Armed forces members on active duty, Minn. Statutes 2004 273.124

Attachment, exemption, Minn. Statutes 2004 570.025, 2004 570.026

Chair lifts, ramps, or elevators, installation

Sales and use taxes, payment and refunds, Minn. Statutes 2004 297A.75

Child custody

Temporary maintenance awards, Minn. Statutes 2004 518.62, 2004 518.63

Child support

Temporary maintenance awards, Minn. Statutes 2004 518.62, 2004 518.63

Classification of property (taxation)

Agricultural homesteads, Minn. Statutes 2004 273.124

Armed forces members on active duty, Minn. Statutes 2004 273.124

Assessors, duties, Minn. Statutes 2004 272.115

Certificates of real estate value, filing, Minn. Statutes 2004 272.115

Changes, recording procedures, Minn. Statutes 2004 273.17

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2004 271.01, 2004 271.21

Erroneous classification, corrections, Minn. Statutes 2004 273.01, 2004 273.02

Generally, Minn. Statutes 2004 273.13

Individual first-time purchasers, co-ownership, Minn. Statutes 2004 273.124

Name change, reclassification after, Minn. Statutes 2004 273.124

Nonhomestead classification, Minn. Statutes 2004 273.124

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2004 275.065

Owners claiming fraudulent homestead, Minn. Statutes 2004 273.124

Partial homestead treatment, Minn. Statutes 2004 273.124

Peace Corps volunteers, Minn. Statutes 2004 273.124

Seasonal residential recreational property, reclassification restrictions, Minn. Statutes 2004 273.124

Specific property, see specific classes under REAL PROPERTY

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2004 273.124, 2004 273.1384, 2004 279.01

Transfer of homestead property, reclassification after, Minn. Statutes 2004 273.124

VISTA volunteers, Minn. Statutes 2004 273.124

Common interest communities, Minn. Statutes 2004 515B.1-105

Condominiums, Minn. Statutes 2004 273.124, 2004 515.04, 2004 515A.1-105

Contamination taxes, Minn. Statutes 2004 270.91 to 2004 270.98, 2004 275.065, 2004 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2004 510.07

Spouses, Minn. Statutes 2004 507.02, 2004 507.04

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2004 273.13, 2004 276.04

Generally, Minn. Statutes 2004 273.124

Granting after denial, Minn. Statutes 2004 375.195

Powerline credit, Minn. Statutes 2004 273.42

Residential homestead market value credit, see same under this topic

Split-class parcels, Minn. Statutes 2004 273.1384

Supplemental homestead credit, Minn. Statutes 2004 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2004 273.1315

Definitions

Determination rules, Minn. Statutes 2004 273.124

Estates in real property, Minn. Statutes 2004 500.24

Hardship acquisition and relocation loans, Minn. Statutes 2004 473.167

Homestead exemptions, Minn. Statutes 2004 510.01

Homestead property, reassessment, Minn. Statutes 2004 273.123

Minnesota family investment program (MFIP), Minn. Statutes 2004 256J.08

MinnesotaCare, Minn. Statutes 2004 256L.17

Property Tax Refund Act, Minn. Statutes 2004 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.03

Supplemental Aid Act, Minn. Statutes 2004 256D.35

Descent and distribution, Minn. Statutes 2004 524.2-402

Determination rules, Minn. Statutes 2004 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2004 273.13

Special assessments, deferments, Minn. Statutes 2004 435.193

Disclosure, valuation exclusion, Minn. Statutes 2004 273.11

Dissolution of marriage

Temporary maintenance awards, Minn. Statutes 2004 518.62, 2004 518.63

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2004 273.13

Property tax statements, Minn. Statutes 2004 276.04

Electrical service

Multiple assigned service areas, customers option, Minn. Statutes 2004 216B.421

Executions on, Minn. Statutes 2004 510.08, 2004 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2004 510.07

Area included, Minn. Statutes 2004 510.02, 2004 510.03

Defined, Minn. Statutes 2004 510.01

Equitable title, extension of exemption to, Minn. Statutes 2004 510.04

Exceptions, Minn. Statutes 2004 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2004 510.03

Generally, Minn. Statutes 2004 510.01 to 2004 510.09

Insurance claims, Minn. Statutes 2004 510.07

Limitations, Minn. Statutes 2004 510.05

Proceeds from sale, Minn. Statutes 2004 510.07

Selection after levy, Minn. Statutes 2004 510.08, 2004 510.09

Spouses, Minn. Statutes 2004 510.04, 2004 510.06

Valuation, Minn. Statutes 2004 510.02, 2004 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2004 571.72, 2004 571.912, 2004 571.931, 2004 571.932

Homestead benefits

Definitions, Minn. Statutes 2004 273.124, 2004 290A.25

Improperly allowed benefits, Minn. Statutes 2004 273.124, 2004 290A.25

Recovery, allocation, Minn. Statutes 2004 290A.25

Homestead property

Definitions, Minn. Statutes 2004 273.123, 2004 473.167

State land sales, Minn. Statutes 2004 92.06

Homestead redemption program loans

Participation, exclusivity, Minn. Statutes 2004 41B.04

Homesteads established after assessment date, Minn. Statutes 2004 273.124

Improvements

Property valuation notice, Minn. Statutes 2004 273.121

Records, Minn. Statutes 2004 273.11

Valuation exclusion, Minn. Statutes 2004 273.11

Investigations

Property owners claiming more than one homestead, Minn. Statutes 2004 273.124

Liens

Medical assistance liens, Minn. Statutes 2004 514.981, 2004 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2004 290B.03

Regulated lenders, Minn. Statutes 2004 56.125

Tax liens, Minn. Statutes 2004 270.69, 2004 290B.03

Lists, homestead applicants, Minn. Statutes 2004 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2004 256B.056

Claims against estates, exclusion, Minn. Statutes 2004 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2004 256B.0595

Metropolitan area, Minn. Statutes 2004 473.254

MFIP applicants

Real property limitations, exclusion, Minn. Statutes 2004 256J.20

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2004 290B.03, 2004 290B.04

Motel property occupied by owner, Minn. Statutes 2004 273.124

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2004 273.124

County assessors, duties, Minn. Statutes 2004 273.123

Definitions, Minn. Statutes 2004 273.123

Effect on valuation exclusion, Minn. Statutes 2004 273.11

Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2004 256J.20

Property tax relief, Minn. Statutes 2004 273.123, 2004 273.1392, 2004 273.1393, 2004 276.04

Reassessments, Minn. Statutes 2004 273.123

Net tax capacity

Reassessments, damage caused by natural disasters or emergencies, Minn. Statutes 2004 273.123

Reduction orders, notice, exemptions, Minn. Statutes 2004 270.10

Noncontiguous property, Minn. Statutes 2004 273.124

Occupancy

Child custody, Minn. Statutes 2004 518.62, 2004 518.63

Child support, Minn. Statutes 2004 518.62, 2004 518.63

Property tax refund claims, Minn. Statutes 2004 290A.03

Spousal maintenance, Minn. Statutes 2004 518.62, 2004 518.63

Orders, occupancy, Minn. Statutes 2004 518.63

Owners

Appeals, Minn. Statutes 2004 271.01, 2004 271.21, 2004 273.124, 2004 290A.25

Applications by, Minn. Statutes 2004 273.124

Boarding care facility residents, Minn. Statutes 2004 273.124

Claiming more than one homestead, investigations, Minn. Statutes 2004 273.124

Data, classification, Minn. Statutes 2004 273.124

Elderly assisted living facility residents, Minn. Statutes 2004 273.124

Loans to, hardship acquisition and relocation, Minn. Statutes 2004 473.167

Married persons, second homestead, qualifications, Minn. Statutes 2004 273.124

Names, changes, reclassification, Minn. Statutes 2004 273.124

Notice given, Minn. Statutes 2004 273.118, 2004 273.124

Notice received, Minn. Statutes 2004 273.11, 2004 273.124, 2004 290A.25

Nursing home residents, Minn. Statutes 2004 273.124

Payments by, benefits improperly allowed, penalties, Minn. Statutes 2004 273.124

Payments to, shade tree disease control subsidies, Minn. Statutes 2004 18G.16

Sales and use tax refunds, applications, Minn. Statutes 2004 297A.75

Service of process by, benefits improperly allowed, Minn. Statutes 2004 273.124

Social Security numbers, Minn. Statutes 2004 273.124

Special agricultural homesteads, application procedure, Minn. Statutes 2004 273.124

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2004 290B.03

Peace Corps volunteers, Minn. Statutes 2004 273.124

Powerline credit, Minn. Statutes 2004 273.42

Property taxes

Claimants, duties, Minn. Statutes 2004 290A.03, 2004 290A.05

Constitutional levy, Minn. Statutes 2004 41B.19

Credits, see same under this topic

Homestead credit, elimination, Minn. Statutes 2004 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

Deferrals, disclosure, Minn. Statutes 2004 270B.12

Taxes payable, occupancy, Minn. Statutes 2004 290A.03

Property under probate, qualification as, Minn. Statutes 2004 273.124

Qualifying homesteads

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2004 56.125

Loans for, Minn. Statutes 2004 56.12

Relatives, defined, Minn. Statutes 2004 273.124

Residential homestead market value credit

Certification and payment, Minn. Statutes 2004 273.1392

Generally, Minn. Statutes 2004 273.1384

Net property taxes, calculation, Minn. Statutes 2004 273.1393

Tax notices, contents, Minn. Statutes 2004 275.065

Residential homesteads

Determination, general rule, Minn. Statutes 2004 273.124

Leased buildings or land, Minn. Statutes 2004 272.02, 2004 273.124

Neighborhood land trust buildings, owner-occupied units, Minn. Statutes 2004 273.11

Property occupied by owner's relative, Minn. Statutes 2004 273.124

Property separated by roads or water, Minn. Statutes 2004 273.124

Property under probate, Minn. Statutes 2004 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2004 273.13

Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2004 256J.20

Valuation of property, Minn. Statutes 2004 273.11

Residential property undergoing renovation, Minn. Statutes 2004 273.124

Rural and urban homesteading program

Housing Finance Agency, Minn. Statutes 2004 462A.057, 2004 462A.21

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2004 272.115, 2004 273.124

County assessors, record keeping, Minn. Statutes 2004 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2004 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2004 570.025, 2004 570.026

Exemptions, generally, Minn. Statutes 2004 510.07

Garnishment, exemption, Minn. Statutes 2004 571.72, 2004 571.931, 2004 571.932

Reclassification, Minn. Statutes 2004 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2004 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2004 273.13

Reclassification restrictions, Minn. Statutes 2004 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2004 273.124

Special assessments, deferments, Minn. Statutes 2004 435.193 to 2004 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2004 273.124

Property taxes, due date, Minn. Statutes 2004 279.01

Residential homestead market value credit, Minn. Statutes 2004 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 2004 281.17

Tax assessments

Reassessments, natural disasters or emergencies, damage caused by, Minn. Statutes 2004 273.123

Special assessments, deferments, Minn. Statutes 2004 435.193 to 2004 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2004 270.69

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2004 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2004 268.058

Trust property, Minn. Statutes 2004 273.124

Used for purposes of the homestead, Minn. Statutes 2004 273.124

Valuation of property

Adjustments, natural disasters or emergencies, damage caused by, Minn. Statutes 2004 273.123

Agricultural homesteads, Minn. Statutes 2004 273.11

Exemptions, Minn. Statutes 2004 510.02, 2004 510.08

Improvements made before 2003, exclusions, Minn. Statutes 2004 273.11

Metropolitan area, Minn. Statutes 2004 473.254

Notices, Minn. Statutes 2004 273.121

Residential homesteads, Minn. Statutes 2004 273.11

Violations and penalties, benefits, Minn. Statutes 2004 273.124

VISTA volunteers, Minn. Statutes 2004 273.124