To qualify for homestead:
• You must be an owner or a qualifying relative of the owner of the property
• You must occupy the property as your primary residence
• You must be a Minnesota resident
In order to determine that you meet all of the above criteria, you may be asked to verify the address on your Minnesota driver’s license, the address where you are registered to vote, your primary mailing address, or other factual information.
When to apply for homestead
You may apply for homestead any time during the year after purchasing and moving into a new property. If you own and occupy your home by December 1 and apply for homestead by December 15 of the current year, you may qualify for taxes payable the following year.
Information needed to apply for homestead
You are required to provide the Social Security number for:
• All owners who occupy the property
• The spouse of each owner who occupies the property– whether they own the property or not.
Social Security numbers and other proofs are private data, and will only be shared with tax administrators on a business-need-to-know basis. You may refuse to provide this information, but refusal will disqualify you from receiving homestead classification.
Certain relatives can qualify for homestead treatment.
For residential properties, qualifying relatives include:
• Parents, grandparents, siblings, children, grandchildren, aunts, uncles, nieces, and nephews of the owner or of the spouse of the owner.
For agricultural properties, qualifying relatives include:
• Parents, siblings, children, and grandchildren of the owner or of the spouse of the owner.
Relative homestead applications must be signed by the occupant and owner and spouses of each.
Relative homesteads do not qualify for the property tax refund.
What should I do if I move, sell my property, or change my marital status?
You must notify the assessor within 30 days if you move, sell your property, or your marital status and/or occupancy of your spouse changes. If you fail to notify the assessor within 30 days, the property may be assessed a penalty.
Applying for a property tax refund
You may qualify for a property tax refund if your property is classified as homestead. A property tax refund is based on your household income and the property taxes paid. It is administered by the Department of Revenue’s Income Tax division.
For more information visit the Department of Revenue’s website at www.revenue.state.mn.us
If I move, sell my property, or change my marital status
You must notify the assessor within 30 days if you move, sell your property, or your marital status and/or occupancy of your spouse changes.
Homestead Fact Sheets and Applications