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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 2018 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2018 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2018 273.1392

Generally, Minn. Statutes 2018 273.1384

Net property taxes, calculation, Minn. Statutes 2018 273.1393

Tax notices, contents, Minn. Statutes 2018 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2018 273.124, 2018 273.13

Definitions, Minn. Statutes 2018 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2018 271.01, 2018 271.21

Generally, Minn. Statutes 2018 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2018 273.13

Powerline credit, Minn. Statutes 2018 273.42

Property taxes, Minn. Statutes 2018 273.111, 2018 273.124, 2018 279.01

Reports about, Minn. Statutes 2018 273.1108

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2018 273.124, 2018 273.1384, 2018 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2018 84.0276

Valuation of property, Minn. Statutes 2018 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2018 273.124, 2018 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2018 271.01, 2018 271.21

Applicants, Minn. Statutes 2018 273.124

Applications, Minn. Statutes 2018 272.115, 2018 273.124

Armed forces members

Active duty, Minn. Statutes 2018 273.124

Special assessments, deferments, Minn. Statutes 2018 435.193

Attachment, exemption, Minn. Statutes 2018 570.025, 2018 570.026

Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2018 297A.75

Child care, licensed, Minn. Statutes 2018 273.124

Child custody, temporary maintenance awards, Minn. Statutes 2018 518.62, 2018 518.63

Child support, temporary maintenance awards, Minn. Statutes 2018 518.62, 2018 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2018 272.115

Certificates of real estate value, filing, Minn. Statutes 2018 272.115

Changes, recording procedures, Minn. Statutes 2018 273.17

Data, classification, Minn. Statutes 2018 273.1245

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2018 271.01, 2018 271.21

Erroneous classification, corrections, Minn. Statutes 2018 273.01, 2018 273.02

Generally, Minn. Statutes 2018 273.124, 2018 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2018 275.065

Specific property, see specific classes under PROPERTY TAXES

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2018 273.124, 2018 273.1384, 2018 279.01

Common interest communities, Minn. Statutes 2018 515B.1-105

Condominiums, Minn. Statutes 2018 273.124, 2018 515.04, 2018 515A.1-105

Contamination taxes, Minn. Statutes 2018 270.91 to 2018 270.98, 2018 275.065, 2018 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2018 510.07

Spouses, Minn. Statutes 2018 507.02, 2018 507.04

County data, transmission to Revenue Department, Minn. Statutes 2018 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2018 273.13, 2018 276.04

Generally, Minn. Statutes 2018 273.124

Granting after denial, Minn. Statutes 2018 375.195

Powerline credit, Minn. Statutes 2018 273.42

Residential homestead market value credit, see same under this topic

School building bond agricultural credit, Minn. Statutes 2018 273.1387

Split-class parcels, Minn. Statutes 2018 273.1384

Supplemental homestead credit, Minn. Statutes 2018 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2018 273.1315

Definitions

Homestead exemptions, Minn. Statutes 2018 510.01

Minnesota family investment program (MFIP), Minn. Statutes 2018 256J.08

Property Tax Refund Act, Minn. Statutes 2018 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2018 290B.03

Supplemental Aid Act, Minn. Statutes 2018 256D.35

Descent and distribution, Minn. Statutes 2018 524.2-402

Determination rules, Minn. Statutes 2018 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2018 273.13

Special assessments, deferments, Minn. Statutes 2018 435.193

Disabled veterans, Minn. Statutes 2018 273.13

Disclosure, valuation exclusion, Minn. Statutes 2018 273.11

Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2018 518.62, 2018 518.63

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2018 273.13

Property tax statements, Minn. Statutes 2018 276.04

Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2018 216B.421

Executions on, Minn. Statutes 2018 510.08, 2018 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2018 510.07

Area included, Minn. Statutes 2018 510.02, 2018 510.03

Equitable title, extension of exemption to, Minn. Statutes 2018 510.04

Exceptions, Minn. Statutes 2018 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2018 510.03

Generally, Minn. Statutes 2018 510.01 to 2018 510.09

Insurance claims, Minn. Statutes 2018 510.07

Limitations, Minn. Statutes 2018 510.05

Proceeds from sale, Minn. Statutes 2018 510.07

Selection after levy, Minn. Statutes 2018 510.08, 2018 510.09

Spouses, Minn. Statutes 2018 510.04, 2018 510.06

Valuation, Minn. Statutes 2018 510.02, 2018 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2018 571.72, 2018 571.912, 2018 571.931, 2018 571.932

Homestead benefits

Improperly allowed benefits, Minn. Statutes 2018 273.124, 2018 290A.25

Recovery, allocation, Minn. Statutes 2018 290A.25

Homestead property, state land sales, Minn. Statutes 2018 92.06

Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2018 41B.04

Homesteads established after assessment date, Minn. Statutes 2018 273.124

Improvements

Property valuation notice, Minn. Statutes 2018 273.121

Records, Minn. Statutes 2018 273.11

Valuation exclusion, Minn. Statutes 2018 273.11

Insurance taxes, Minn. Statutes 2018 297I.05

Investigations, property owners claiming more than one homestead, Minn. Statutes 2018 273.124

Liens

Medical assistance liens, Minn. Statutes 2018 514.981, 2018 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2018 290B.03

Regulated lenders, Minn. Statutes 2018 56.125

Tax liens, Minn. Statutes 2018 270C.63, 2018 290B.03

Lists, homestead applicants, Minn. Statutes 2018 273.124

Manufactured home parks, Minn. Statutes 2018 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2018 256B.056

Claims against estates, exclusion, Minn. Statutes 2018 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2018 256B.0595

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2018 290B.03, 2018 290B.04

Motel property occupied by owner, Minn. Statutes 2018 273.124

National Guard members, special assessments, deferments, Minn. Statutes 2018 435.193

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2018 273.124

Effect on valuation exclusion, Minn. Statutes 2018 273.11

Property tax relief, Minn. Statutes 2018 273.1231 to 2018 273.1235, 2018 273.1392, 2018 273.1393, 2018 276.04

Tax penalty, interest, abatement, Minn. Statutes 2018 270C.34

Noncontiguous property, Minn. Statutes 2018 273.124

Occupancy

Child custody, Minn. Statutes 2018 518.62, 2018 518.63

Child support, Minn. Statutes 2018 518.62, 2018 518.63

Property tax refund claims, Minn. Statutes 2018 290A.03

Spousal maintenance, Minn. Statutes 2018 518.62, 2018 518.63

Orders, occupancy, Minn. Statutes 2018 518.63

Owners

Appeals, Minn. Statutes 2018 271.01, 2018 271.21, 2018 273.124, 2018 290A.25

Generally, Minn. Statutes 2018 273.124

Loans to, acquisition and relocation, Minn. Statutes 2018 473.167

Notice given, Minn. Statutes 2018 273.118, 2018 273.124

Notice received, Minn. Statutes 2018 273.11, 2018 273.124, 2018 290A.25

Sales and use tax refunds, applications, Minn. Statutes 2018 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2018 290B.03

Peace Corps volunteers, Minn. Statutes 2018 273.124

Powerline credit, Minn. Statutes 2018 273.42

Property taxes

Armed forces members, active service, exception, Minn. Statutes 2018 279.01

Claimants, duties, Minn. Statutes 2018 290A.03, 2018 290A.05

Constitutional levy, Minn. Statutes 2018 41B.19

Credits, see same under this topic

Homestead credit refund, Minn. Statutes 2018 290A.04

Homestead market value exclusion, Minn. Statutes 2018 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 2018 290A.03

Property under probate, qualification as, Minn. Statutes 2018 273.124

Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2018 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2018 56.125

Loans for, Minn. Statutes 2018 56.12

Relative homesteads, registration, Minn. Statutes 2018 273.124

Residential homestead market value credit

Certification and payment, Minn. Statutes 2018 273.1392

Tax notices, contents, Minn. Statutes 2018 275.065

Residential homesteads

Community land trust buildings, owner-occupied units, Minn. Statutes 2018 273.11

Generally, Minn. Statutes 2018 273.124

Leased buildings or land, Minn. Statutes 2018 272.02, 2018 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2018 273.13

Valuation of property, Minn. Statutes 2018 273.11

Residential property undergoing renovation, Minn. Statutes 2018 273.124

Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2018 462A.057

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2018 272.115, 2018 273.124

County assessors, record keeping, Minn. Statutes 2018 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2018 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2018 570.025, 2018 570.026

Exemptions, generally, Minn. Statutes 2018 510.07

Garnishment, exemption, Minn. Statutes 2018 571.72, 2018 571.931, 2018 571.932

Reclassification, Minn. Statutes 2018 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2018 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2018 273.13

Reclassification restrictions, Minn. Statutes 2018 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2018 273.124

Special assessments, deferments, Minn. Statutes 2018 435.193 to 2018 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2018 273.124

Property taxes, due date, Minn. Statutes 2018 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 2018 281.17

Tax assessments, special assessments, deferments, Minn. Statutes 2018 435.193 to 2018 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2018 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2018 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2018 268.058

Trust property, Minn. Statutes 2018 273.124

Used for purposes of the homestead, Minn. Statutes 2018 273.124

Valuation of property

Adjustment of dollar amounts, Minn. Statutes 2018 510.02

Exemptions, Minn. Statutes 2018 510.02, 2018 510.08

Generally, Minn. Statutes 2018 273.11

Notices, Minn. Statutes 2018 273.121

Violations and penalties, benefits, Minn. Statutes 2018 273.124

VISTA volunteers, Minn. Statutes 2018 273.124