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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 2012 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2012 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2012 273.1392

Generally, Minn. Statutes 2012 273.1384

Net property taxes, calculation, Minn. Statutes 2012 273.1393

Tax notices, contents, Minn. Statutes 2012 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2012 273.124, 2012 273.13

Definitions, Minn. Statutes 2012 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2012 271.01, 2012 271.21

Generally, Minn. Statutes 2012 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2012 273.13

Powerline credit, Minn. Statutes 2012 273.42

Property taxes, Minn. Statutes 2012 273.111, 2012 273.124, 2012 279.01

Real estate tax judgment sales, redemption period, Minn. Statutes 2012 281.17

Reports about, Minn. Statutes 2012 273.1108

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2012 273.124, 2012 273.1384, 2012 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2012 84.0276

Valuation of property, Minn. Statutes 2012 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2012 273.124, 2012 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2012 271.01, 2012 271.21

Applicants, Minn. Statutes 2012 273.124

Applications, Minn. Statutes 2012 272.115, 2012 273.124

Armed forces members

Active duty, Minn. Statutes 2012 273.124

Special assessments, deferments, Minn. Statutes 2012 435.193

Assets, MinnesotaCare, Minn. Statutes 2012 256L.17

Attachment, exemption, Minn. Statutes 2012 570.025, 2012 570.026

Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2012 297A.75

Child care, licensed, Minn. Statutes 2012 273.124

Child custody, temporary maintenance awards, Minn. Statutes 2012 518.62, 2012 518.63

Child support, temporary maintenance awards, Minn. Statutes 2012 518.62, 2012 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2012 272.115

Certificates of real estate value, filing, Minn. Statutes 2012 272.115

Changes, recording procedures, Minn. Statutes 2012 273.17

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2012 271.01, 2012 271.21

Erroneous classification, corrections, Minn. Statutes 2012 273.01, 2012 273.02

Generally, Minn. Statutes 2012 273.124, 2012 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2012 275.065

Specific property, see specific classes under PROPERTY TAXES

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2012 273.124, 2012 273.1384, 2012 279.01

Common interest communities, Minn. Statutes 2012 515B.1-105

Condominiums, Minn. Statutes 2012 273.124, 2012 515.04, 2012 515A.1-105

Contamination taxes, Minn. Statutes 2012 270.91 to 2012 270.98, 2012 275.065, 2012 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2012 510.07

Spouses, Minn. Statutes 2012 507.02, 2012 507.04

County data, transmission to Revenue Department, Minn. Statutes 2012 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2012 273.13, 2012 276.04

Generally, Minn. Statutes 2012 273.124

Granting after denial, Minn. Statutes 2012 375.195

Powerline credit, Minn. Statutes 2012 273.42

Residential homestead market value credit, see same under this topic

Split-class parcels, Minn. Statutes 2012 273.1384

Supplemental homestead credit, Minn. Statutes 2012 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2012 273.1315

Definitions

Homestead exemptions, Minn. Statutes 2012 510.01

Minnesota family investment program (MFIP), Minn. Statutes 2012 256J.08

Property Tax Refund Act, Minn. Statutes 2012 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2012 290B.03

Supplemental Aid Act, Minn. Statutes 2012 256D.35

Descent and distribution, Minn. Statutes 2012 524.2-402

Determination rules, Minn. Statutes 2012 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2012 273.13

Special assessments, deferments, Minn. Statutes 2012 435.193

Disabled veterans, Minn. Statutes 2012 273.13

Disclosure, valuation exclusion, Minn. Statutes 2012 273.11

Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2012 518.62, 2012 518.63

Distressed homesteads, reinvestment exemption, Minn. Statutes 2012 273.80

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2012 273.13

Property tax statements, Minn. Statutes 2012 276.04

Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2012 216B.421

Executions on, Minn. Statutes 2012 510.08, 2012 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2012 510.07

Area included, Minn. Statutes 2012 510.02, 2012 510.03

Equitable title, extension of exemption to, Minn. Statutes 2012 510.04

Exceptions, Minn. Statutes 2012 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2012 510.03

Generally, Minn. Statutes 2012 510.01 to 2012 510.09

Insurance claims, Minn. Statutes 2012 510.07

Limitations, Minn. Statutes 2012 510.05

Proceeds from sale, Minn. Statutes 2012 510.07

Selection after levy, Minn. Statutes 2012 510.08, 2012 510.09

Spouses, Minn. Statutes 2012 510.04, 2012 510.06

Valuation, Minn. Statutes 2012 510.02, 2012 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2012 571.72, 2012 571.912, 2012 571.931, 2012 571.932

Homestead benefits

Improperly allowed benefits, Minn. Statutes 2012 273.124, 2012 290A.25

Recovery, allocation, Minn. Statutes 2012 290A.25

Homestead property, state land sales, Minn. Statutes 2012 92.06

Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2012 41B.04

Homesteads established after assessment date, Minn. Statutes 2012 273.124

Improvements

Property valuation notice, Minn. Statutes 2012 273.121

Records, Minn. Statutes 2012 273.11

Valuation exclusion, Minn. Statutes 2012 273.11

Insurance taxes, Minn. Statutes 2012 297I.05

Investigations, property owners claiming more than one homestead, Minn. Statutes 2012 273.124

Liens

Medical assistance liens, Minn. Statutes 2012 514.981, 2012 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2012 290B.03

Regulated lenders, Minn. Statutes 2012 56.125

Tax liens, Minn. Statutes 2012 270C.63, 2012 290B.03

Lists, homestead applicants, Minn. Statutes 2012 273.124

Manufactured home parks, Minn. Statutes 2012 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2012 256B.056

Claims against estates, exclusion, Minn. Statutes 2012 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2012 256B.0595

Metropolitan area, Minn. Statutes 2012 473.254

MFIP applicants, real property limitations, exclusion, Minn. Statutes 2012 256J.20

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2012 290B.03, 2012 290B.04

Motel property occupied by owner, Minn. Statutes 2012 273.124

National Guard members, special assessments, deferments, Minn. Statutes 2012 435.193

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2012 273.124

Effect on valuation exclusion, Minn. Statutes 2012 273.11

Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2012 256J.20

Property tax relief, Minn. Statutes 2012 273.1231 to 2012 273.1235, 2012 273.1392, 2012 273.1393, 2012 276.04

Tax penalty, abatement, Minn. Statutes 2012 270C.34

Noncontiguous property, Minn. Statutes 2012 273.124

Occupancy

Child custody, Minn. Statutes 2012 518.62, 2012 518.63

Child support, Minn. Statutes 2012 518.62, 2012 518.63

Property tax refund claims, Minn. Statutes 2012 290A.03

Spousal maintenance, Minn. Statutes 2012 518.62, 2012 518.63

Orders, occupancy, Minn. Statutes 2012 518.63

Owners

Appeals, Minn. Statutes 2012 271.01, 2012 271.21, 2012 273.124, 2012 290A.25

Generally, Minn. Statutes 2012 273.124

Loans to, acquisition and relocation, Minn. Statutes 2012 473.167

Notice given, Minn. Statutes 2012 273.118, 2012 273.124

Notice received, Minn. Statutes 2012 273.11, 2012 273.124, 2012 290A.25

Sales and use tax refunds, applications, Minn. Statutes 2012 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2012 290B.03

Peace Corps volunteers, Minn. Statutes 2012 273.124

Powerline credit, Minn. Statutes 2012 273.42

Property taxes

Claimants, duties, Minn. Statutes 2012 290A.03, 2012 290A.05

Constitutional levy, Minn. Statutes 2012 41B.19

Credits, see same under this topic

Homestead credit, elimination, Minn. Statutes 2012 290A.04

Homestead market value exclusion, Minn. Statutes 2012 273.13

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 2012 270B.12

Taxes payable, occupancy, Minn. Statutes 2012 290A.03

Property under probate, qualification as, Minn. Statutes 2012 273.124

Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2012 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2012 56.125

Loans for, Minn. Statutes 2012 56.12

Relative homesteads, registration, Minn. Statutes 2012 273.124

Residential homestead market value credit

Certification and payment, Minn. Statutes 2012 273.1392

Tax notices, contents, Minn. Statutes 2012 275.065

Residential homesteads

Community land trust buildings, owner-occupied units, Minn. Statutes 2012 273.11

Generally, Minn. Statutes 2012 273.124

Leased buildings or land, Minn. Statutes 2012 272.02, 2012 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2012 273.13

Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2012 256J.20

Valuation of property, Minn. Statutes 2012 273.11

Residential property undergoing renovation, Minn. Statutes 2012 273.124

Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2012 462A.057, 2012 462A.21

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2012 272.115, 2012 273.124

County assessors, record keeping, Minn. Statutes 2012 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2012 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2012 570.025, 2012 570.026

Exemptions, generally, Minn. Statutes 2012 510.07

Garnishment, exemption, Minn. Statutes 2012 571.72, 2012 571.931, 2012 571.932

Reclassification, Minn. Statutes 2012 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2012 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2012 273.13

Reclassification restrictions, Minn. Statutes 2012 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2012 273.124

Special assessments, deferments, Minn. Statutes 2012 435.193 to 2012 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2012 273.124

Property taxes, due date, Minn. Statutes 2012 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 neighborhoods, real estate tax judgment sales, redemption period, Minn. Statutes 2012 281.17

Tax assessments, special assessments, deferments, Minn. Statutes 2012 435.193 to 2012 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2012 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2012 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2012 268.058

Trust property, Minn. Statutes 2012 273.124

Used for purposes of the homestead, Minn. Statutes 2012 273.124

Valuation of property

Adjustment of dollar amounts, Minn. Statutes 2012 510.02

Exemptions, Minn. Statutes 2012 510.02, 2012 510.08

Generally, Minn. Statutes 2012 273.11

Metropolitan area, Minn. Statutes 2012 473.254

Notices, Minn. Statutes 2012 273.121

Violations and penalties, benefits, Minn. Statutes 2012 273.124

VISTA volunteers, Minn. Statutes 2012 273.124