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2005 Minnesota Statutes Index (topics)

HOMESTEADS

See also RESIDENCE

Affidavits

Medical assistance liens, prima facie evidence, Minn. Statutes 2005 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2005 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2005 273.1392

Generally, Minn. Statutes 2005 273.1384

Net property taxes, calculation, Minn. Statutes 2005 273.1393

Tax notices, contents, Minn. Statutes 2005 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2005 273.124, 2005 273.13

Definitions, Minn. Statutes 2005 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2005 271.01, 2005 271.21

Generally, Minn. Statutes 2005 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2005 273.13

Powerline credit, Minn. Statutes 2005 273.42

Property taxes, Minn. Statutes 2005 273.111, 2005 273.124, 2005 279.01

Real estate tax judgment sales, redemption period, Minn. Statutes 2005 281.17

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2005 273.124, 2005 273.1384, 2005 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2005 84.0276

Valuation of property, Minn. Statutes 2005 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2005 273.124, 2005 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2005 271.01, 2005 271.21

Applicants, Minn. Statutes 2005 273.124

Applications, Minn. Statutes 2005 272.115, 2005 273.124

Armed forces members on active duty, Minn. Statutes 2005 273.124

Attachment, exemption, Minn. Statutes 2005 570.025, 2005 570.026

Chair lifts, ramps, or elevators, installation

Sales and use taxes, payment and refunds, Minn. Statutes 2005 297A.75

Child care, licensed, Minn. Statutes 2005 273.124

Child custody

Temporary maintenance awards, Minn. Statutes 2005 518.62, 2005 518.63

Child support

Temporary maintenance awards, Minn. Statutes 2005 518.62, 2005 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2005 272.115

Certificates of real estate value, filing, Minn. Statutes 2005 272.115

Changes, recording procedures, Minn. Statutes 2005 273.17

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2005 271.01, 2005 271.21

Erroneous classification, corrections, Minn. Statutes 2005 273.01, 2005 273.02

Generally, Minn. Statutes 2005 273.124, 2005 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2005 275.065

Specific property, see specific classes under REAL PROPERTY

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2005 273.124, 2005 273.1384, 2005 279.01

Common interest communities, Minn. Statutes 2005 515B.1-105

Condominiums, Minn. Statutes 2005 273.124, 2005 515.04, 2005 515A.1-105

Contamination taxes, Minn. Statutes 2005 270.91 to 2005 270.98, 2005 275.065, 2005 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2005 510.07

Spouses, Minn. Statutes 2005 507.02, 2005 507.04

County data, transmission to Revenue Department, Minn. Statutes 2005 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2005 273.13, 2005 276.04

Generally, Minn. Statutes 2005 273.124

Granting after denial, Minn. Statutes 2005 375.195

Powerline credit, Minn. Statutes 2005 273.42

Residential homestead market value credit, see same under this topic

Split-class parcels, Minn. Statutes 2005 273.1384

Supplemental homestead credit, Minn. Statutes 2005 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2005 273.1315

Definitions

Determination rules, Minn. Statutes 2005 273.124

Hardship acquisition and relocation loans, Minn. Statutes 2005 473.167

Homestead exemptions, Minn. Statutes 2005 510.01

Homestead property, reassessment, Minn. Statutes 2005 273.123

Minnesota family investment program (MFIP), Minn. Statutes 2005 256J.08

MinnesotaCare, Minn. Statutes 2005 256L.17

Property Tax Refund Act, Minn. Statutes 2005 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.03

Supplemental Aid Act, Minn. Statutes 2005 256D.35

Descent and distribution, Minn. Statutes 2005 524.2-402

Determination rules, Minn. Statutes 2005 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2005 273.13

Special assessments, deferments, Minn. Statutes 2005 435.193

Disclosure, valuation exclusion, Minn. Statutes 2005 273.11

Dissolution of marriage

Temporary maintenance awards, Minn. Statutes 2005 518.62, 2005 518.63

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2005 273.13

Property tax statements, Minn. Statutes 2005 276.04

Electrical service

Multiple assigned service areas, customers option, Minn. Statutes 2005 216B.421

Executions on, Minn. Statutes 2005 510.08, 2005 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2005 510.07

Area included, Minn. Statutes 2005 510.02, 2005 510.03

Equitable title, extension of exemption to, Minn. Statutes 2005 510.04

Exceptions, Minn. Statutes 2005 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2005 510.03

Generally, Minn. Statutes 2005 510.01 to 2005 510.09

Insurance claims, Minn. Statutes 2005 510.07

Limitations, Minn. Statutes 2005 510.05

Proceeds from sale, Minn. Statutes 2005 510.07

Selection after levy, Minn. Statutes 2005 510.08, 2005 510.09

Spouses, Minn. Statutes 2005 510.04, 2005 510.06

Valuation, Minn. Statutes 2005 510.02, 2005 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2005 571.72, 2005 571.912, 2005 571.931, 2005 571.932

Homestead benefits

Definitions, Minn. Statutes 2005 273.124, 2005 290A.25

Improperly allowed benefits, Minn. Statutes 2005 273.124, 2005 290A.25

Recovery, allocation, Minn. Statutes 2005 290A.25

Homestead property

Definitions, Minn. Statutes 2005 273.123, 2005 473.167

State land sales, Minn. Statutes 2005 92.06

Homestead redemption program loans

Participation, exclusivity, Minn. Statutes 2005 41B.04

Homesteads established after assessment date, Minn. Statutes 2005 273.124

Improvements

Property valuation notice, Minn. Statutes 2005 273.121

Records, Minn. Statutes 2005 273.11

Valuation exclusion, Minn. Statutes 2005 273.11

Insurance taxes, Minn. Statutes 2005 297I.05

Investigations

Property owners claiming more than one homestead, Minn. Statutes 2005 273.124

Liens

Medical assistance liens, Minn. Statutes 2005 514.981, 2005 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2005 290B.03

Regulated lenders, Minn. Statutes 2005 56.125

Tax liens, Minn. Statutes 2005 270C.63, 2005 290B.03

Lists, homestead applicants, Minn. Statutes 2005 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2005 256B.056

Claims against estates, exclusion, Minn. Statutes 2005 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2005 256B.0595

Metropolitan area, Minn. Statutes 2005 473.254

MFIP applicants

Real property limitations, exclusion, Minn. Statutes 2005 256J.20

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2005 290B.03, 2005 290B.04

Motel property occupied by owner, Minn. Statutes 2005 273.124

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2005 273.124

County assessors, duties, Minn. Statutes 2005 273.123

Definitions, Minn. Statutes 2005 273.123

Effect on valuation exclusion, Minn. Statutes 2005 273.11

Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2005 256J.20

Property tax relief, Minn. Statutes 2005 273.123, 2005 273.1392, 2005 273.1393, 2005 276.04

Reassessments, Minn. Statutes 2005 273.123

Net tax capacity

Reassessments, damage caused by natural disasters or emergencies, Minn. Statutes 2005 273.123

Noncontiguous property, Minn. Statutes 2005 273.124

Occupancy

Child custody, Minn. Statutes 2005 518.62, 2005 518.63

Child support, Minn. Statutes 2005 518.62, 2005 518.63

Property tax refund claims, Minn. Statutes 2005 290A.03

Spousal maintenance, Minn. Statutes 2005 518.62, 2005 518.63

Orders, occupancy, Minn. Statutes 2005 518.63

Owners

Appeals, Minn. Statutes 2005 271.01, 2005 271.21, 2005 273.124, 2005 290A.25

Generally, Minn. Statutes 2005 273.124

Loans to, hardship acquisition and relocation, Minn. Statutes 2005 473.167

Notice given, Minn. Statutes 2005 273.118, 2005 273.124

Notice received, Minn. Statutes 2005 273.11, 2005 273.124, 2005 290A.25

Payments to, shade tree disease control subsidies, Minn. Statutes 2005 18G.16

Sales and use tax refunds, applications, Minn. Statutes 2005 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2005 290B.03

Peace Corps volunteers, Minn. Statutes 2005 273.124

Powerline credit, Minn. Statutes 2005 273.42

Property taxes

Claimants, duties, Minn. Statutes 2005 290A.03, 2005 290A.05

Constitutional levy, Minn. Statutes 2005 41B.19

Credits, see same under this topic

Homestead credit, elimination, Minn. Statutes 2005 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 2005 270B.12

Taxes payable, occupancy, Minn. Statutes 2005 290A.03

Property under probate, qualification as, Minn. Statutes 2005 273.124

Qualifying homesteads

Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2005 56.125

Loans for, Minn. Statutes 2005 56.12

Residential homestead market value credit

Certification and payment, Minn. Statutes 2005 273.1392

Generally, Minn. Statutes 2005 273.1384

Net property taxes, calculation, Minn. Statutes 2005 273.1393

Tax notices, contents, Minn. Statutes 2005 275.065

Residential homesteads

Determination, general rule, Minn. Statutes 2005 273.124

Leased buildings or land, Minn. Statutes 2005 272.02, 2005 273.124

Neighborhood land trust buildings, owner-occupied units, Minn. Statutes 2005 273.11

Property occupied by owner's relative, Minn. Statutes 2005 273.124

Property separated by roads or water, Minn. Statutes 2005 273.124

Property under probate, Minn. Statutes 2005 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2005 273.13

Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2005 256J.20

Valuation of property, Minn. Statutes 2005 273.11

Residential property undergoing renovation, Minn. Statutes 2005 273.124

Rural and urban homesteading program

Housing Finance Agency, Minn. Statutes 2005 462A.057, 2005 462A.21

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2005 272.115, 2005 273.124

County assessors, record keeping, Minn. Statutes 2005 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2005 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2005 570.025, 2005 570.026

Exemptions, generally, Minn. Statutes 2005 510.07

Garnishment, exemption, Minn. Statutes 2005 571.72, 2005 571.931, 2005 571.932

Reclassification, Minn. Statutes 2005 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2005 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2005 273.13

Reclassification restrictions, Minn. Statutes 2005 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2005 273.124

Special assessments, deferments, Minn. Statutes 2005 435.193 to 2005 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2005 273.124

Property taxes, due date, Minn. Statutes 2005 279.01

Residential homestead market value credit, Minn. Statutes 2005 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 2005 281.17

Tax assessments

Reassessments, natural disasters or emergencies, damage caused by, Minn. Statutes 2005 273.123

Special assessments, deferments, Minn. Statutes 2005 435.193 to 2005 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2005 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2005 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2005 268.058

Trust property, Minn. Statutes 2005 273.124

Used for purposes of the homestead, Minn. Statutes 2005 273.124

Valuation of property

Adjustments, natural disasters or emergencies, damage caused by, Minn. Statutes 2005 273.123

Agricultural homesteads, Minn. Statutes 2005 273.11

Exemptions, Minn. Statutes 2005 510.02, 2005 510.08

Improvements made before 2003, exclusions, Minn. Statutes 2005 273.11

Lead contamination, Minn. Statutes 2005 273.11

Metropolitan area, Minn. Statutes 2005 473.254

Mold damage, valuation reduction, Minn. Statutes 2005 273.11

Notices, Minn. Statutes 2005 273.121

Residential homesteads, Minn. Statutes 2005 273.11

Violations and penalties, benefits, Minn. Statutes 2005 273.124

VISTA volunteers, Minn. Statutes 2005 273.124

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569