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Homestead Applications and Forms
Blue Earth County Assessor's Office
Historic Courthouse
204 S. 5th Street
Mankato, MN 56001
(507) 304-4251
2012 Homestead Benefit Changes for Blue Earth County
Minnesota Market Value Credit Law Change Information
Minnesota Revenue: Understanding Recent Homestead Benefit Changes
Association of Minnesota Counties Tax Information
Homestead Applications (PDF Files)
- Residential Homestead Application
- Residential Relative Homestead Application
- Residential Homestead for Property Held Under a Trust
- Disabled Veterans -100 Percent Total and Permanent Disability Market Value Exclusion
- Disabled Veterans -70 Percent or More Disability Market Value Exclusion Application
- Homestead Classification 1b Property Application
Agricultural Homestead Applications (PDF Files)
- 2011 Special Agricultural Homestead Application
- 2011 Special Agricultural Homestead Re-application
- 2011 Agricultural Homestead Held Under a Trust Application
- 2011 Agricultural Homestead Held Under a Trust Re-application
Green Acres Program (PDF Files)
Frequently Asked Homestead-related Questions
What is a homestead credit?
A homestead credit is a statutory reduction to the general property tax for certain property that is occupied as a person's primary place of residence.
Residential Property:
Residential real estate that is occupied and used for the purposes of a homestead by a relative of the owner is a homestead, but only to the extent of the homestead treatment that would be provided if the related owner occupied the property. The term "relative" means a parent, step-parent, child, stepchild, grandparent, grand child, brother, sister, uncle, aunt, niece or nephew. The relationship may be by blood or marriage.
Property that has been classified as seasonal recreational residential property at any time during which it has been owned by the current owner or spouse of the current owner will not be reclassified as a homestead unless it is occupied as a homestead by the owner. The prohibition also applies to property that, in the absence of this homestead provision, would have been classified as seasonal recreational residential property at the time when the residence was constructed.
Neither the related occupant nor the owner of the property may claim a property tax refund for a homestead occupied by a relative, unless the property is owned jointly and one of the joint owners occupy the property as their permanent primary residence.
Agricultural Relative Homesteads:
On agricultural property, only the house, garage, and immediate surrounding one acre of land shall be classified as a homestead, except as provided in the following paragraph.
Agricultural property that is occupied and used for the purposes of a homestead by a relative of the owner, is a homestead, only to the extent of the homestead treatment that would be provided if the related owner occupied the property, and only if all of the following criteria are met:
- The relative who is occupying the agricultural property is a son, daughter, father, mother, grandson, or granddaughter of the owner of the agricultural property or a son, daughter, grandson or granddaughter of the spouse of the owner of the agricultural property.
- The owner of the agricultural property must be a Minnesota resident,
- The owner of the agricultural property must not receive the homestead treatment on any other agricultural property in Minnesota.
- The owner of the agricultural property is limited to only one agricultural homestead per family under this paragraph.
Neither the related occupant nor the owner of the property may claim a property tax refund for a homestead, occupied by a relative qualifying under this paragraph. For purposes of this paragraph, "agricultural property" means the house, garage, other farm buildings and structures, and agricultural land.
State law (MS 273.124, Subd. 9 & 13) requires that the Social Security numbers and signatures of each occupant who is listed as an owner of the property be listed on this application. If the owner's spouse is not listed as an owner of the property, the social security number of the owner's spouse who occupies the property must also be furnished along with the owner's. In either case, the application must also be signed by each owner and his/her spouse who occupies the Property. If there is not enough space for all required signatures and Social Security Numbers, please attach a separate piece of paper with then to this application.
Security numbers are confidential information. Under state law (MS 273.124, Subd. 13) they may be given by your County Assessor to the Minnesota Department of Revenue to determine whether you or the owner of the property to whom you are related have applied for the homestead classification for other properties.
Penalties
A property owner who obtains or attempts to obtain homestead classification for a property other than his or her primary place of residence or the primary place of residence of his or her relative is under state law subject to a fine of up to $3,000 and/or up to one year of imprisonment (MS 609.41). In addition, the property owner will be required to pay all tax which is due on the property based on its correct property class plus a penalty equal to the difference between the tax based on the homestead classification and that based on the property's correct class (MS 273.124, Subd. 13).
Agricultural Homestead Treatment of Non-Contiguous Lands
The agricultural homestead classification has been expanded for farms of at least 40 acres where the farm owner does not live on the farm, but lives within four cities or townships from the farm, if the owner actively farms the land, is a Minnesota resident, and neither the owner(s) nor their spouse claim another agricultural homestead in Minnesota.
This expanded treatment replaces the old "Agricultural homesteads: special provisions" found in Minnesota Statute 273.124 subdivision 14 par. (a) that provided for homestead treatment on noncontiguous farmland if certain conditions were met. Although this provision remains in law, qualification is limited only to those who qualified and received this "special provision" for the 1998 assessment. Any property owners in a county receiving this classification should continue to receive it as long as they continue to meet the conditions set out in that statute. The provision under Minnesota Statute 273.124 subdivision 14 par. (a) only applies to those who qualified for that provision for the 1998 assessment.
How does a property I own qualify for a homestead credit?
To qualify for a homestead credit, you must meet all of the following requirements:
- You must be one of the owners of the property, or be a qualifying relative of at least one of the owners. To be a qualifying relative of the owner, you must be the owner's son, daughter, parent, grandchild, grandparent, brother, sister, aunt, uncle, niece, or nephew. This relationship may exist through marriage.
- You must occupy the property as your primary place of residence by December 1 of the assessment year.
- You must be a Minnesota resident. (If a residential class property is the primary residence of a qualifying relative of an owner, it is not necessary for the owner to be a Minnesota resident.)
- You must apply by December 15 of the assessment year.
What do I have to do to receive a homestead credit for my property?
To receive a homestead credit, you must comply with all of the following requirements:
- You must qualify for homestead as outlined above. You will be required to show proof of ownership and proof of occupancy.
- You must provide the names and Social Security numbers of all of the owners of the property, and if the property is not owner occupied, the names and Social Security numbers of the owner's qualifying relatives who occupy the property as their primary place of residence.
- All of the owners and, if the property is not owner occupied, all of the owners' relatives occupying the property must sign an initial homestead application.
- Certificate of Real Estate (CRV) Value must be filed. Whenever real estate is sold for a consideration in excess of $1,000, the grantor, grantee, or legal agent of either shall file a Certificate of Value with the county auditor when the deed or other document is presented for recording. Filing a CRV is required pursuant to M.S. 272.115 and if not filed, the homestead can not be granted.
Even though Social Security numbers are private information, under Minnesota State law, they must be provided before a homestead credit will be granted. Social Security numbers will be used to determine if owners or relatives of owners have applied for more than one homestead in the state.
Can I file for homestead on more than one property?In addition to your own homestead, you may be able to obtain a homestead for any property you own in which a qualifying relative lives as his or her primary place of residence. There are other instances in which you may qualify if the two residences are work related. Contact the assessor's office in the city or county where the property is located for further details.
Are the homestead credits on all properties the same?No. The homestead credit is based on a number of factors. First, the homestead credit decreases as the property's market value increases. Second, not all properties are eligible for a full (100%) homestead credit. Third, there are other credits attached to homesteaded property, such as credits for the blind, disabled, or paraplegic that may also affect the amount of the homestead credit received.
How often do I have to apply for the homestead credit?After the initial approval, the homestead classification will remain until the property is sold or the owner no longer uses it as a primary place of residence. For a relative homestead in Blue Earth County, the owner must apply annually. The owner must also notify the assessor within 30 days of any change in homestead status, i.e. the home sells, renters move in, relatives move out, etc. Upon the sale of the property, a Certificate of Real Estate Value must be filed with the county auditor as required under Minnesota Statute 272.115.
What will happen if I fail to comply with the homestead laws or file a false homestead?If the assessor is not notified within 30 days that the property has been sold or is no longer being used as a primary place of residence, the homestead will be removed and penalties will be imposed.
Is there anything else I should know about homesteads?Every homestead is unique. Some homesteads involve property held under a trust agreement. Other property is purchased with lender requirements that may affect the homestead classification. You are encouraged to contact your Blue Earth County Assessor with any questions you may have.
