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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 2007 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2007 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2007 273.1392

Generally, Minn. Statutes 2007 273.1384

Net property taxes, calculation, Minn. Statutes 2007 273.1393

Tax notices, contents, Minn. Statutes 2007 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2007 273.124, 2007 273.13

Definitions, Minn. Statutes 2007 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 2007 271.21

Generally, Minn. Statutes 2007 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2007 273.13

Powerline credit, Minn. Statutes 2007 273.42

Property taxes, Minn. Statutes 2007 273.111, 2007 273.124, 2007 279.01

Real estate tax judgment sales, redemption period, Minn. Statutes 2007 281.17

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2007 273.124, 2007 273.1384, 2007 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2007 84.0276

Valuation of property, Minn. Statutes 2007 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2007 273.124, 2007 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 2007 271.21

Applicants, Minn. Statutes 2007 273.124

Applications, Minn. Statutes 2007 272.115, 2007 273.124

Armed forces members on active duty, Minn. Statutes 2007 273.124

Assets, MinnesotaCare, Minn. Statutes 2007 256L.17

Attachment, exemption, Minn. Statutes 2007 570.025, 2007 570.026

Chair lifts, ramps, or elevators, installation

Sales and use taxes, payment and refunds, Minn. Statutes 2007 297A.75

Child care, licensed, Minn. Statutes 2007 273.124

Child custody, temporary maintenance awards, Minn. Statutes 2007 518.62, 2007 518.63

Child support, temporary maintenance awards, Minn. Statutes 2007 518.62, 2007 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2007 272.115

Certificates of real estate value, filing, Minn. Statutes 2007 272.115

Changes, recording procedures, Minn. Statutes 2007 273.17

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2007 271.01, 2007 271.21

Erroneous classification, corrections, Minn. Statutes 2007 273.01, 2007 273.02

Generally, Minn. Statutes 2007 273.124, 2007 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2007 275.065

Specific property, see specific classes under PROPERTY TAXES

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2007 273.124, 2007 273.1384, 2007 279.01

Common interest communities, Minn. Statutes 2007 515B.1-105

Condominiums, Minn. Statutes 2007 273.124, 2007 515.04, 2007 515A.1-105

Contamination taxes, Minn. Statutes 2007 270.91 to 2007 270.98, 2007 275.065, 2007 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2007 510.07

Spouses, Minn. Statutes 2007 507.02, 2007 507.04

County data, transmission to Revenue Department, Minn. Statutes 2007 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2007 273.13, 2007 276.04

Generally, Minn. Statutes 2007 273.124

Granting after denial, Minn. Statutes 2007 375.195

Homestead market value credits, Minn. Statutes 2007 273.1384

Powerline credit, Minn. Statutes 2007 273.42

Residential homestead market value credit, see same under this topic

Split-class parcels, Minn. Statutes 2007 273.1384

Supplemental homestead credit, Minn. Statutes 2007 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2007 273.1315

Definitions

Homestead exemptions, Minn. Statutes 2007 510.01

Minnesota family investment program (MFIP), Minn. Statutes 2007 256J.08

Property Tax Refund Act, Minn. Statutes 2007 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03

Supplemental Aid Act, Minn. Statutes 2007 256D.35

Descent and distribution, Minn. Statutes 2007 524.2-402

Determination rules, Minn. Statutes 2007 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2007 273.13

Special assessments, deferments, Minn. Statutes 2007 435.193

Disclosure, valuation exclusion, Minn. Statutes 2007 273.11

Dissolution of marriage

Temporary maintenance awards, Minn. Statutes 2007 518.62, 2007 518.63

Distressed homesteads, reinvestment exemption, Minn. Statutes 2007 273.80

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2007 273.13

Property tax statements, Minn. Statutes 2007 276.04

Electrical service, multiple assigned service areas

Customers option, Minn. Statutes 2007 216B.421

Executions on, Minn. Statutes 2007 510.08, 2007 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2007 510.07

Area included, Minn. Statutes 2007 510.02, 2007 510.03

Equitable title, extension of exemption to, Minn. Statutes 2007 510.04

Exceptions, Minn. Statutes 2007 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2007 510.03

Generally, Minn. Statutes 2007 510.01 to 2007 510.09

Insurance claims, Minn. Statutes 2007 510.07

Limitations, Minn. Statutes 2007 510.05

Proceeds from sale, Minn. Statutes 2007 510.07

Selection after levy, Minn. Statutes 2007 510.08, 2007 510.09

Spouses, Minn. Statutes 2007 510.04, 2007 510.06

Valuation, Minn. Statutes 2007 510.02, 2007 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2007 571.72, 2007 571.912, 2007 571.931, 2007 571.932

Homestead benefits

Improperly allowed benefits, Minn. Statutes 2007 273.124, 2007 290A.25

Recovery, allocation, Minn. Statutes 2007 290A.25

Homestead property, state land sales, Minn. Statutes 2007 92.06

Homestead redemption program loans

Participation, exclusivity, Minn. Statutes 2007 41B.04

Homesteads established after assessment date, Minn. Statutes 2007 273.124

Improvements

Property valuation notice, Minn. Statutes 2007 273.121

Records, Minn. Statutes 2007 273.11

Valuation exclusion, Minn. Statutes 2007 273.11

Insurance taxes, Minn. Statutes 2007 297I.05

Investigations, property owners claiming more than one homestead, Minn. Statutes 2007 273.124

Liens

Medical assistance liens, Minn. Statutes 2007 514.981, 2007 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2007 290B.03

Regulated lenders, Minn. Statutes 2007 56.125

Tax liens, Minn. Statutes 2007 270C.63, 2007 290B.03

Lists, homestead applicants, Minn. Statutes 2007 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2007 256B.056

Claims against estates, exclusion, Minn. Statutes 2007 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2007 256B.0595

Metropolitan area, Minn. Statutes 2007 473.254

MFIP applicants, real property limitations, exclusion, Minn. Statutes 2007 256J.20

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2007 290B.03, 2007 290B.04

Motel property occupied by owner, Minn. Statutes 2007 273.124

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2007 273.124

Effect on valuation exclusion, Minn. Statutes 2007 273.11

Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2007 256J.20

Property tax relief, Minn. Statutes 2007 273.1231 to 2007 273.1235, 2007 273.1392, 2007 273.1393, 2007 276.04

Noncontiguous property, Minn. Statutes 2007 273.124

Occupancy

Child custody, Minn. Statutes 2007 518.62, 2007 518.63

Child support, Minn. Statutes 2007 518.62, 2007 518.63

Property tax refund claims, Minn. Statutes 2007 290A.03

Spousal maintenance, Minn. Statutes 2007 518.62, 2007 518.63

Orders, occupancy, Minn. Statutes 2007 518.63

Owners

Appeals, Minn. Statutes 2007 271.01, 2007 271.21, 2007 273.124, 2007 290A.25

Generally, Minn. Statutes 2007 273.124

Loans to, hardship acquisition and relocation, Minn. Statutes 2007 473.167

Notice given, Minn. Statutes 2007 273.118, 2007 273.124

Notice received, Minn. Statutes 2007 273.11, 2007 273.124, 2007 290A.25

Sales and use tax refunds, applications, Minn. Statutes 2007 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03

Peace Corps volunteers, Minn. Statutes 2007 273.124

Powerline credit, Minn. Statutes 2007 273.42

Property taxes

Claimants, duties, Minn. Statutes 2007 290A.03, 2007 290A.05

Constitutional levy, Minn. Statutes 2007 41B.19

Credits, see same under this topic

Homestead credit, elimination, Minn. Statutes 2007 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, disclosure, Minn. Statutes 2007 270B.12

Taxes payable, occupancy, Minn. Statutes 2007 290A.03

Property under probate, qualification as, Minn. Statutes 2007 273.124

Qualifying homesteads

Senior citizens' property tax deferral program, Minn. Statutes 2007 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2007 56.125

Loans for, Minn. Statutes 2007 56.12

Residential homestead market value credit

Certification and payment, Minn. Statutes 2007 273.1392

Generally, Minn. Statutes 2007 273.1384

Net property taxes, calculation, Minn. Statutes 2007 273.1393

Tax notices, contents, Minn. Statutes 2007 275.065

Residential homesteads

Determination, general rule, Minn. Statutes 2007 273.124

Leased buildings or land, Minn. Statutes 2007 272.02, 2007 273.124

Neighborhood land trust buildings, owner-occupied units, Minn. Statutes 2007 273.11

Property occupied by owner's relative, Minn. Statutes 2007 273.124

Property separated by roads or water, Minn. Statutes 2007 273.124

Property under probate, Minn. Statutes 2007 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2007 273.13

Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2007 256J.20

Valuation of property, Minn. Statutes 2007 273.11

Residential property undergoing renovation, Minn. Statutes 2007 273.124

Rural and urban homesteading program

Housing Finance Agency, Minn. Statutes 2007 462A.057, 2007 462A.21

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2007 272.115, 2007 273.124

County assessors, record keeping, Minn. Statutes 2007 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2007 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2007 570.025, 2007 570.026

Exemptions, generally, Minn. Statutes 2007 510.07

Garnishment, exemption, Minn. Statutes 2007 571.72, 2007 571.931, 2007 571.932

Reclassification, Minn. Statutes 2007 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2007 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2007 273.13

Reclassification restrictions, Minn. Statutes 2007 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2007 273.124

Special assessments, deferments, Minn. Statutes 2007 435.193 to 2007 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2007 273.124

Property taxes, due date, Minn. Statutes 2007 279.01

Residential homestead market value credit, Minn. Statutes 2007 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 2007 281.17

Tax assessments, special assessments, deferments, Minn. Statutes 2007 435.193 to 2007 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2007 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2007 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2007 268.058

Trust property, Minn. Statutes 2007 273.124

Used for purposes of the homestead, Minn. Statutes 2007 273.124

Valuation of property

Adjustment of dollar amounts, Minn. Statutes 2007 510.02

Agricultural homesteads, Minn. Statutes 2007 273.11

Exemptions, Minn. Statutes 2007 510.02, 2007 510.08

Improvements made before 2003, exclusions, Minn. Statutes 2007 273.11

Lead contamination, Minn. Statutes 2007 273.11

Metropolitan area, Minn. Statutes 2007 473.254

Mold damage, valuation reduction, Minn. Statutes 2007 273.11

Notices, Minn. Statutes 2007 273.121

Residential homesteads, Minn. Statutes 2007 273.11

Violations and penalties, benefits, Minn. Statutes 2007 273.124

VISTA volunteers, Minn. Statutes 2007 273.124