See also RESIDENCE
Affidavits, medical assistance liens, prima facie evidence, Minn. Statutes 2015 514.981
Senior citizens' property tax deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Special assessments, deferment, Minn. Statutes 2015 435.193
Agricultural homestead market value credit
Certification and payment, Minn. Statutes 2015 273.1392
Generally, Minn. Statutes 2015 273.1384
Net property taxes, calculation, Minn. Statutes 2015 273.1393
Tax notices, contents, Minn. Statutes 2015 275.065
Classification of property, Minn. Statutes 2015 273.124, 2015 273.13
Definitions, Minn. Statutes 2015 290A.03
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2015 271.01, 2015 271.21
Generally, Minn. Statutes 2015 273.124
Homestead dwelling and land, separate market values, Minn. Statutes 2015 273.13
Powerline credit, Minn. Statutes 2015 273.42
Property taxes, Minn. Statutes 2015 273.111, 2015 273.124, 2015 279.01
Reports about, Minn. Statutes 2015 273.1108
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2015 273.124, 2015 273.1384, 2015 279.01
Transfers from federal agency to Natural Resources Department, Minn. Statutes 2015 84.0276
Valuation of property, Minn. Statutes 2015 273.11
Benefits improperly allowed, Minn. Statutes 2015 273.124, 2015 290A.25
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2015 271.01, 2015 271.21
Applicants, Minn. Statutes 2015 273.124
Applications, Minn. Statutes 2015 272.115, 2015 273.124
Active duty, Minn. Statutes 2015 273.124
Special assessments, deferments, Minn. Statutes 2015 435.193
Attachment, exemption, Minn. Statutes 2015 570.025, 2015 570.026
Chair lifts, ramps, or elevators, installation, sales and use taxes, payment and refunds, Minn. Statutes 2015 297A.75
Child care, licensed, Minn. Statutes 2015 273.124
Child custody, temporary maintenance awards, Minn. Statutes 2015 518.62, 2015 518.63
Child support, temporary maintenance awards, Minn. Statutes 2015 518.62, 2015 518.63
Classification of property (taxation)
Assessors, duties, Minn. Statutes 2015 272.115
Certificates of real estate value, filing, Minn. Statutes 2015 272.115
Changes, recording procedures, Minn. Statutes 2015 273.17
Data, classification, Minn. Statutes 2015 273.1245
Denial of homestead classification, appeals to Tax Court, Minn. Statutes 2015 271.01, 2015 271.21
Erroneous classification, corrections, Minn. Statutes 2015 273.01, 2015 273.02
Generally, Minn. Statutes 2015 273.124, 2015 273.13
Nonhomestead property, reclassification as homestead property, Minn. Statutes 2015 275.065
Specific property, see specific classes under PROPERTY TAXES
Split-class parcels (part homestead, part nonhomestead), Minn. Statutes 2015 273.124, 2015 273.1384, 2015 279.01
Common interest communities, Minn. Statutes 2015 515B.1-105
Condominiums, Minn. Statutes 2015 273.124, 2015 515.04, 2015 515A.1-105
Contamination taxes, Minn. Statutes 2015 270.91 to 2015 270.98, 2015 275.065, 2015 276.04
Proceeds, exemptions, Minn. Statutes 2015 510.07
Spouses, Minn. Statutes 2015 507.02, 2015 507.04
County data, transmission to Revenue Department, Minn. Statutes 2015 273.124
Agricultural homestead market value credit, see same under this topic
Education homestead credit, Minn. Statutes 2015 273.13, 2015 276.04
Generally, Minn. Statutes 2015 273.124
Granting after denial, Minn. Statutes 2015 375.195
Homestead credit refund, eligibility, Minn. Statutes 2015 290A.28
Powerline credit, Minn. Statutes 2015 273.42
Residential homestead market value credit, see same under this topic
Split-class parcels, Minn. Statutes 2015 273.1384
Supplemental homestead credit, Minn. Statutes 2015 273.1393
Taconite homestead credit, see under PROPERTY TAXES
Declarations, Minn. Statutes 2015 273.1315
Homestead exemptions, Minn. Statutes 2015 510.01
Minnesota family investment program (MFIP), Minn. Statutes 2015 256J.08
Property Tax Refund Act, Minn. Statutes 2015 290A.03
Senior citizens' property tax deferral program, Minn. Statutes 2015 290B.03
Supplemental Aid Act, Minn. Statutes 2015 256D.35
Descent and distribution, Minn. Statutes 2015 524.2-402
Determination rules, Minn. Statutes 2015 273.124
Class 1b property tax determination, Minn. Statutes 2015 273.13
Special assessments, deferments, Minn. Statutes 2015 435.193
Disabled veterans, Minn. Statutes 2015 273.13
Disclosure, valuation exclusion, Minn. Statutes 2015 273.11
Dissolution of marriage, temporary maintenance awards, Minn. Statutes 2015 518.62, 2015 518.63
Additional funding, governor's recommendations, Minn. Statutes 2015 273.13
Property tax statements, Minn. Statutes 2015 276.04
Electrical service, multiple assigned service areas, customers option, Minn. Statutes 2015 216B.421
Executions on, Minn. Statutes 2015 510.08, 2015 550.175
Abandoned homesteads, notice, Minn. Statutes 2015 510.07
Area included, Minn. Statutes 2015 510.02, 2015 510.03
Equitable title, extension of exemption to, Minn. Statutes 2015 510.04
Exceptions, Minn. Statutes 2015 510.01
Existing exemptions, area included, changes, effect on, Minn. Statutes 2015 510.03
Generally, Minn. Statutes 2015 510.01 to 2015 510.09
Insurance claims, Minn. Statutes 2015 510.07
Limitations, Minn. Statutes 2015 510.05
Proceeds from sale, Minn. Statutes 2015 510.07
Selection after levy, Minn. Statutes 2015 510.08, 2015 510.09
Spouses, Minn. Statutes 2015 510.04, 2015 510.06
Valuation, Minn. Statutes 2015 510.02, 2015 510.08
Farm homesteads, see Agricultural homesteads under this topic
Garnishment, exemption, Minn. Statutes 2015 571.72, 2015 571.912, 2015 571.931, 2015 571.932
Improperly allowed benefits, Minn. Statutes 2015 273.124, 2015 290A.25
Recovery, allocation, Minn. Statutes 2015 290A.25
Homestead property, state land sales, Minn. Statutes 2015 92.06
Homestead redemption program loans, participation, exclusivity, Minn. Statutes 2015 41B.04
Homesteads established after assessment date, Minn. Statutes 2015 273.124
Property valuation notice, Minn. Statutes 2015 273.121
Records, Minn. Statutes 2015 273.11
Valuation exclusion, Minn. Statutes 2015 273.11
Insurance taxes, Minn. Statutes 2015 297I.05
Investigations, property owners claiming more than one homestead, Minn. Statutes 2015 273.124
Medical assistance liens, Minn. Statutes 2015 514.981, 2015 514.983
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2015 290B.03
Regulated lenders, Minn. Statutes 2015 56.125
Tax liens, Minn. Statutes 2015 270C.63, 2015 290B.03
Lists, homestead applicants, Minn. Statutes 2015 273.124
Manufactured home parks, Minn. Statutes 2015 273.124
Assets, exclusion, Minn. Statutes 2015 256B.056
Claims against estates, exclusion, Minn. Statutes 2015 256B.15
Institutionalized persons, prohibited transfers, generally, Minn. Statutes 2015 256B.0595
MFIP applicants, real property limitations, exclusion, Minn. Statutes 2015 256J.20
Foreclosures, see Mortgages under FORECLOSURE
Restrictions, senior citizens' property tax deferral programs, Minn. Statutes 2015 290B.03, 2015 290B.04
Motel property occupied by owner, Minn. Statutes 2015 273.124
National Guard members, special assessments, deferments, Minn. Statutes 2015 435.193
Natural disasters or emergencies, damage caused by
Agricultural homesteads, retention of classification, Minn. Statutes 2015 273.124
Effect on valuation exclusion, Minn. Statutes 2015 273.11
Homesteads uninhabitable owing to, MFIP participants, real property limitations, Minn. Statutes 2015 256J.20
Property tax relief, Minn. Statutes 2015 273.1231 to 2015 273.1235, 2015 273.1392, 2015 273.1393, 2015 276.04
Tax penalty, interest, abatement, Minn. Statutes 2015 270C.34
Noncontiguous property, Minn. Statutes 2015 273.124
Child custody, Minn. Statutes 2015 518.62, 2015 518.63
Child support, Minn. Statutes 2015 518.62, 2015 518.63
Property tax refund claims, Minn. Statutes 2015 290A.03
Spousal maintenance, Minn. Statutes 2015 518.62, 2015 518.63
Orders, occupancy, Minn. Statutes 2015 518.63
Appeals, Minn. Statutes 2015 271.01, 2015 271.21, 2015 273.124, 2015 290A.25
Generally, Minn. Statutes 2015 273.124
Loans to, acquisition and relocation, Minn. Statutes 2015 473.167
Notice given, Minn. Statutes 2015 273.118, 2015 273.124
Notice received, Minn. Statutes 2015 273.11, 2015 273.124, 2015 290A.25
Sales and use tax refunds, applications, Minn. Statutes 2015 297A.75
Years of ownership, senior citizens' property tax deferral program, Minn. Statutes 2015 290B.03
Peace Corps volunteers, Minn. Statutes 2015 273.124
Powerline credit, Minn. Statutes 2015 273.42
Armed forces members, active service, exception, Minn. Statutes 2015 279.01
Claimants, duties, Minn. Statutes 2015 290A.03, 2015 290A.05
Constitutional levy, Minn. Statutes 2015 41B.19
Credits, see same under this topic
Homestead credit refund, Minn. Statutes 2015 290A.04, 2015 290A.28
Homestead market value exclusion, Minn. Statutes 2015 273.13
Property tax relief, see under PROPERTY TAXES
Senior citizens' deferral program, see SENIOR CITIZENS PROPERTY TAX DEFERRAL PROGRAM
Taxes payable, occupancy, Minn. Statutes 2015 290A.03
Property under probate, qualification as, Minn. Statutes 2015 273.124
Qualifying homesteads, senior citizens' property tax deferral program, Minn. Statutes 2015 290B.03
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Liens on, open-end loans, Minn. Statutes 2015 56.125
Loans for, Minn. Statutes 2015 56.12
Relative homesteads, registration, Minn. Statutes 2015 273.124
Residential homestead market value credit
Certification and payment, Minn. Statutes 2015 273.1392
Tax notices, contents, Minn. Statutes 2015 275.065
Community land trust buildings, owner-occupied units, Minn. Statutes 2015 273.11
Generally, Minn. Statutes 2015 273.124
Leased buildings or land, Minn. Statutes 2015 272.02, 2015 273.124
Seasonal farm workers' dwellings, Minn. Statutes 2015 273.13
Unoccupied or uninhabitable homesteads, MFIP participants, real property limitations, Minn. Statutes 2015 256J.20
Valuation of property, Minn. Statutes 2015 273.11
Residential property undergoing renovation, Minn. Statutes 2015 273.124
Rural and urban homesteading program, Housing Finance Agency, Minn. Statutes 2015 462A.057
Sale or transfer of homestead property
Certificates of real estate value, filing, Minn. Statutes 2015 272.115, 2015 273.124
County assessors, record keeping, Minn. Statutes 2015 273.061
Medical assistance, prohibited transfers, Minn. Statutes 2015 256B.0595
Attachment, exemption, Minn. Statutes 2015 570.025, 2015 570.026
Exemptions, generally, Minn. Statutes 2015 510.07
Garnishment, exemption, Minn. Statutes 2015 571.72, 2015 571.931, 2015 571.932
Reclassification, Minn. Statutes 2015 273.124
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Valuation exclusion, disclosure, Minn. Statutes 2015 273.11
Seasonal residential recreational property
Lakeshore commercial property, classification, Minn. Statutes 2015 273.13
Reclassification restrictions, Minn. Statutes 2015 273.124
Special agricultural homesteads, eligibility, Minn. Statutes 2015 273.124
Special assessments, deferments, Minn. Statutes 2015 435.193 to 2015 435.195
Limitation on treatment, Minn. Statutes 2015 273.124
Property taxes, due date, Minn. Statutes 2015 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 2015 281.17
Tax assessments, special assessments, deferments, Minn. Statutes 2015 435.193 to 2015 435.195
Tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Enforcement, Minn. Statutes 2015 270C.63
Prohibited, senior citizens' property tax deferral program, qualifications, Minn. Statutes 2015 290B.03
Unemployment insurance, taxes or reimbursements, Minn. Statutes 2015 268.058
Trust property, Minn. Statutes 2015 273.124
Used for purposes of the homestead, Minn. Statutes 2015 273.124
Adjustment of dollar amounts, Minn. Statutes 2015 510.02
Exemptions, Minn. Statutes 2015 510.02, 2015 510.08
Generally, Minn. Statutes 2015 273.11
Notices, Minn. Statutes 2015 273.121
Violations and penalties, benefits, Minn. Statutes 2015 273.124
VISTA volunteers, Minn. Statutes 2015 273.124