Homestead Information

• 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.

• A property owner may apply for homestead as soon as the owner has moved into the property.
• Application deadline is December 31 of the current year for taxes payable the following year.
• The property owner may be asked to verify the address. Proof of occupancy can include a Minnesota driver’s license, voter registration card, etc. 

• Each occupant and spouse must provide their social security number to receive a full homestead.
• Social security numbers are private data and are used by the Minnesota Department of Revenue to verify you are not receiving homestead anywhere else in Minnesota.  You may refuse to provide this information, but refusal will disqualify you from receiving homestead classification.

• Qualifying relatives for residential and occupied agricultural homestead include: parents, grandparents, siblings, children, grandchildren, aunts, uncles, nieces, and nephews of the owner or of the spouse of the owner
• Relative homesteads do not qualify for the property tax refund.

• Property held under a trust may also qualify for homestead if occupied by a grantor or qualifying relative other the grantor of the trust.
• A new application must be submitted within 30 days of this change.

If the property owner(s) move or sell the property:

• Notify the county within 30 days.
• If you fail to notify the assessor within 30 days, the property may be subject to a penalty.

If the property owner(s) changes marital status:

• Notify the county within 30 days .  
• If you fail to notify the assessor within 30 days, the property may be subject to a penalty.

Regular Property Tax Refund  

• You must and occupy your home on January 2 of the current year.
• Your property must be classified as your homestead.
• Property tax refund amount is based on your income and the amount of your property taxed paid.

Special Property Tax Refund 

• Your property tax must be classified as homestead for the current and prior tax year.
• Your property tax increased by more than 12% and at least by $100.

The property tax refund is administered by the Minnesota Department of Revenue’s Income Tax Division.