HOMESTEADS

See also RESIDENCE

Affidavits

Medical assistance liens, prima facie evidence, Minn. Statutes 2006 514.981

Aged persons

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

Special assessments, deferment, Minn. Statutes 2006 435.193

Agricultural homestead market value credit

Certification and payment, Minn. Statutes 2006 273.1392

Generally, Minn. Statutes 2006 273.1384

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Tax notices, contents, Minn. Statutes 2006 275.065

Agricultural homesteads

Classification of property, Minn. Statutes 2006 273.124, 273.13

Definitions, Minn. Statutes 2006 290A.03

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2006 271.01, 271.21

Generally, Minn. Statutes 2006 273.124

Homestead dwelling and land, separate market values, Minn. Statutes 2006 273.13

Powerline credit, Minn. Statutes 2006 273.42

Property taxes, Minn. Statutes 2006 273.111, 273.124, 279.01

Real estate tax judgment sales, redemption period, Minn. Statutes 2006 281.17

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2006 273.124, 273.1384, 279.01

Transfers from federal agency to Natural Resources Department, Minn. Statutes 2006 84.0276

Valuation of property, Minn. Statutes 2006 273.11

Appeals

Benefits improperly allowed, Minn. Statutes 2006 273.124, 290A.25

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2006 271.01, 271.21

Applicants, Minn. Statutes 2006 273.124

Applications, Minn. Statutes 2006 272.115, 273.124

Armed forces members on active duty, Minn. Statutes 2006 273.124

Assets, MinnesotaCare, Minn. Statutes 2006 256L.17

Attachment, exemption, Minn. Statutes 2006 570.025, 570.026

Chair lifts, ramps, or elevators, installation

Sales and use taxes, payment and refunds, Minn. Statutes 2006 297A.75

Child care, licensed, Minn. Statutes 2006 273.124

Child custody

Temporary maintenance awards, Minn. Statutes 2006 518.62, 518.63

Child support

Temporary maintenance awards, Minn. Statutes 2006 518.62, 518.63

Classification of property (taxation)

Assessors, duties, Minn. Statutes 2006 272.115

Certificates of real estate value, filing, Minn. Statutes 2006 272.115

Changes, recording procedures, Minn. Statutes 2006 273.17

Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2006 271.01, 271.21

Erroneous classification, corrections, Minn. Statutes 2006 273.01, 273.02

Generally, Minn. Statutes 2006 273.124, 273.13

Nonhomestead property, reclassification as homestead property, Minn. Statutes 2006 275.065

Specific property, see specific classes under PROPERTY TAXES

Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2006 273.124, 273.1384, 279.01

Common interest communities, Minn. Statutes 2006 515B.1-105

Condominiums, Minn. Statutes 2006 273.124, 515.04, 515A.1-105

Contamination taxes, Minn. Statutes 2006 270.91 to 270.98, 275.065, 276.04

Conveyances

Proceeds, exemptions, Minn. Statutes 2006 510.07

Spouses, Minn. Statutes 2006 507.02, 507.04

County data

Transmission to Revenue Department, Minn. Statutes 2006 273.124

Credits

Agricultural homestead market value credit, see same under this topic

Education homestead credit, Minn. Statutes 2006 273.13, 276.04

Generally, Minn. Statutes 2006 273.124

Granting after denial, Minn. Statutes 2006 375.195

Homestead market value credits, Minn. Statutes 2006 273.1384

Powerline credit, Minn. Statutes 2006 273.42

Residential homestead market value credit, see same under this topic

Split-class parcels, Minn. Statutes 2006 273.1384

Supplemental homestead credit, Minn. Statutes 2006 273.1393

Taconite homestead credit, see under PROPERTY TAXES

Declarations, Minn. Statutes 2006 273.1315

Definitions

Homestead exemptions, Minn. Statutes 2006 510.01

Minnesota family investment program (MFIP), Minn. Statutes 2006 256J.08

Property Tax Refund Act, Minn. Statutes 2006 290A.03

Senior citizens' property tax deferral program, Minn. Statutes 2006 290B.03

Supplemental Aid Act, Minn. Statutes 2006 256D.35

Descent and distribution, Minn. Statutes 2006 524.2-402

Determination rules, Minn. Statutes 2006 273.124

Disabled persons

Class 1b property tax determination, Minn. Statutes 2006 273.13

Special assessments, deferments, Minn. Statutes 2006 435.193

Disclosure, valuation exclusion, Minn. Statutes 2006 273.11

Dissolution of marriage

Temporary maintenance awards, Minn. Statutes 2006 518.62, 518.63

Distressed homesteads, reinvestment exemption, Minn. Statutes 2006 273.80

Education homestead credit

Additional funding, governor's recommendations, Minn. Statutes 2006 273.13

Property tax statements, Minn. Statutes 2006 276.04

Electrical service, multiple assigned service areas

Customers option, Minn. Statutes 2006 216B.421

Executions on, Minn. Statutes 2006 510.08, 550.175

Exemptions

Abandoned homesteads, notice, Minn. Statutes 2006 510.07

Area included, Minn. Statutes 2006 510.02, 510.03

Equitable title, extension of exemption to, Minn. Statutes 2006 510.04

Exceptions, Minn. Statutes 2006 510.01

Existing exemptions, area included, changes, effect on, Minn. Statutes 2006 510.03

Generally, Minn. Statutes 2006 510.01 to 510.09

Insurance claims, Minn. Statutes 2006 510.07

Limitations, Minn. Statutes 2006 510.05

Proceeds from sale, Minn. Statutes 2006 510.07

Selection after levy, Minn. Statutes 2006 510.08, 510.09

Spouses, Minn. Statutes 2006 510.04, 510.06

Valuation, Minn. Statutes 2006 510.02, 510.08

Farm homesteads, see Agricultural homesteads under this topic

Garnishment, exemption, Minn. Statutes 2006 571.72, 571.912, 571.931, 571.932

Homestead benefits

Improperly allowed benefits, Minn. Statutes 2006 273.124, 290A.25

Recovery, allocation, Minn. Statutes 2006 290A.25

Homestead property, state land sales, Minn. Statutes 2006 92.06

Homestead redemption program loans

Participation, exclusivity, Minn. Statutes 2006 41B.04

Homesteads established after assessment date, Minn. Statutes 2006 273.124

Improvements

Property valuation notice, Minn. Statutes 2006 273.121

Records, Minn. Statutes 2006 273.11

Valuation exclusion, Minn. Statutes 2006 273.11

Insurance taxes, Minn. Statutes 2006 297I.05

Investigations, property owners claiming more than one homestead, Minn. Statutes 2006 273.124

Liens

Medical assistance liens, Minn. Statutes 2006 514.981, 514.983

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2006 290B.03

Regulated lenders, Minn. Statutes 2006 56.125

Tax liens, Minn. Statutes 2006 270C.63, 290B.03

Lists, homestead applicants, Minn. Statutes 2006 273.124

Medical assistance

Assets, exclusion, Minn. Statutes 2006 256B.056

Claims against estates, exclusion, Minn. Statutes 2006 256B.15

Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2006 256B.0595

Metropolitan area, Minn. Statutes 2006 473.254

MFIP applicants

Real property limitations, exclusion, Minn. Statutes 2006 256J.20

Mortgages

Foreclosures, see Mortgages under FORECLOSURE

Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2006 290B.03, 290B.04

Motel property occupied by owner, Minn. Statutes 2006 273.124

Natural disasters or emergencies, damage caused by

Agricultural homesteads, retention of classification, Minn. Statutes 2006 273.124

County assessors, duties, Minn. Statutes 2006 273.123

Effect on valuation exclusion, Minn. Statutes 2006 273.11

Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2006 256J.20

Property tax relief, Minn. Statutes 2006 273.123, 273.1392, 273.1393, 276.04

Reassessments, Minn. Statutes 2006 273.123

Net tax capacity, reassessments, damage caused by natural disasters or emergencies, Minn. Statutes 2006 273.123

Noncontiguous property, Minn. Statutes 2006 273.124

Occupancy

Child custody, Minn. Statutes 2006 518.62, 518.63

Child support, Minn. Statutes 2006 518.62, 518.63

Property tax refund claims, Minn. Statutes 2006 290A.03

Spousal maintenance, Minn. Statutes 2006 518.62, 518.63

Orders, occupancy, Minn. Statutes 2006 518.63

Owners

Appeals, Minn. Statutes 2006 271.01, 271.21, 273.124, 290A.25

Generally, Minn. Statutes 2006 273.124

Loans to, hardship acquisition and relocation, Minn. Statutes 2006 473.167

Notice given, Minn. Statutes 2006 273.118, 273.124

Notice received, Minn. Statutes 2006 273.11, 273.124, 290A.25

Payments to, shade tree disease control subsidies, Minn. Statutes 2006 18G.16

Sales and use tax refunds, applications, Minn. Statutes 2006 297A.75

Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2006 290B.03

Peace Corps volunteers, Minn. Statutes 2006 273.124

Powerline credit, Minn. Statutes 2006 273.42

Property taxes

Claimants, duties, Minn. Statutes 2006 290A.03, 290A.05

Constitutional levy, Minn. Statutes 2006 41B.19

Credits, see same under this topic

Homestead credit, elimination, Minn. Statutes 2006 290A.04

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 2006 270B.12

Taxes payable, occupancy, Minn. Statutes 2006 290A.03

Property under probate, qualification as, Minn. Statutes 2006 273.124

Qualifying homesteads

Senior citizens' property tax deferral program, Minn. Statutes 2006 290B.03

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

Regulated lenders

Liens on, open-end loans, Minn. Statutes 2006 56.125

Loans for, Minn. Statutes 2006 56.12

Residential homestead market value credit

Certification and payment, Minn. Statutes 2006 273.1392

Generally, Minn. Statutes 2006 273.1384

Net property taxes, calculation, Minn. Statutes 2006 273.1393

Tax notices, contents, Minn. Statutes 2006 275.065

Residential homesteads

Determination, general rule, Minn. Statutes 2006 273.124

Leased buildings or land, Minn. Statutes 2006 272.02, 273.124

Neighborhood land trust buildings, owner-occupied units, Minn. Statutes 2006 273.11

Property occupied by owner's relative, Minn. Statutes 2006 273.124

Property separated by roads or water, Minn. Statutes 2006 273.124

Property under probate, Minn. Statutes 2006 273.124

Seasonal farm workers' dwellings, Minn. Statutes 2006 273.13

Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2006 256J.20

Valuation of property, Minn. Statutes 2006 273.11

Residential property undergoing renovation, Minn. Statutes 2006 273.124

Rural and urban homesteading program

Housing Finance Agency, Minn. Statutes 2006 462A.057, 462A.21

Sale or transfer of homestead property

Certificates of real estate value, filing, Minn. Statutes 2006 272.115, 273.124

County assessors, record keeping, Minn. Statutes 2006 273.061

Medical assistance, prohibited transfers, Minn. Statutes 2006 256B.0595

Proceeds

Attachment, exemption, Minn. Statutes 2006 570.025, 570.026

Exemptions, generally, Minn. Statutes 2006 510.07

Garnishment, exemption, Minn. Statutes 2006 571.72, 571.931, 571.932

Reclassification, Minn. Statutes 2006 273.124

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Valuation exclusion, disclosure, Minn. Statutes 2006 273.11

Seasonal residential recreational property

Lakeshore commercial property, classification, Minn. Statutes 2006 273.13

Reclassification restrictions, Minn. Statutes 2006 273.124

Special agricultural homesteads, eligibility, Minn. Statutes 2006 273.124

Special assessments, deferments, Minn. Statutes 2006 435.193 to 435.195

Split-class parcels

Limitation on treatment, Minn. Statutes 2006 273.124

Property taxes, due date, Minn. Statutes 2006 279.01

Residential homestead market value credit, Minn. Statutes 2006 273.1384

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 2006 281.17

Tax assessments

Reassessments, natural disasters or emergencies, damage caused by, Minn. Statutes 2006 273.123

Special assessments, deferments, Minn. Statutes 2006 435.193 to 435.195

Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Tax liens

Enforcement, Minn. Statutes 2006 270C.63

Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2006 290B.03

Unemployment insurance, taxes or reimbursements, Minn. Statutes 2006 268.058

Trust property, Minn. Statutes 2006 273.124

Used for purposes of the homestead, Minn. Statutes 2006 273.124

Valuation of property

Adjustments, natural disasters or emergencies, damage caused by, Minn. Statutes 2006 273.123

Agricultural homesteads, Minn. Statutes 2006 273.11

Exemptions, Minn. Statutes 2006 510.02, 510.08

Improvements made before 2003, exclusions, Minn. Statutes 2006 273.11

Lead contamination, Minn. Statutes 2006 273.11

Metropolitan area, Minn. Statutes 2006 473.254

Mold damage, valuation reduction, Minn. Statutes 2006 273.11

Notices, Minn. Statutes 2006 273.121

Residential homesteads, Minn. Statutes 2006 273.11

Violations and penalties, benefits, Minn. Statutes 2006 273.124

VISTA volunteers, Minn. Statutes 2006 273.124