Owner Occupied & Relative Homesteads

Benefits


Minnesota state law provides for a reduction to the general property tax for certain property that is occupied as a person's primary place of residence. These properties fall under the homestead classification.

A person may claim only one homestead.

Who Can Apply?


To qualify for the owner-occupied or relative homestead classification, you must:
  • Be a Minnesota resident (if the property is the primary residence of a qualifying relative of an owner, it is not necessary for the owner to be a Minnesota resident)
  • Have an ownership interest in the property, or be a qualifying relative of at least one of the owners
  • Occupy the property as your primary place of residence
  • The property must be owned and occupied by you (or a qualifying relative) on or before December 1st of the assessment year and the application must be received by the Assessor's office by December 15th.

The Relative or Owner Application (PDF) and other related documents can be found on the Property Applications & Verification Forms page. You may also visit the Minnesota Department of Revenue for additional information on property tax programs.