What is Homestead?
Homestead is a program to reduce property taxes for owners who also occupy their home and are a Minnesota resident. You can qualify for this tax reduction if you own and occupy your house as your main place of residence or are a relative of an owner living in the owner's house.
MN Statutes - Homestead Determination; Special Rules
**NOTE: You may have heard the news that the Market Value Homestead Credit has been eliminated. HOWEVER, qualifying homeowners will still receive a tax benefit through the new "Homestead Exclusion".
The main difference between the "Credit" and the "Exclusion" is the way it's calculated. The homestead application and qualifying process remain unchanged. Thus, new Homestead applicants will fill out the same Homestead Application for the Exclusion as they would have for the Credit. If you were already scheduled to receive the Credit for Taxes Payable in 2012, you DO NOT need to re-apply for the Exclusion.
For more information on the change from Credit to Exclusion, please see this guide from the Minnesota Department of Revenue.
Who qualifies?
- Owner-occupants
- Certain relatives of the owner
- Some relatives of the owner may qualify for a homestead exclusion if they live in the owner’s house. The relatives of the owner must be a: parent, child, stepchild, daughter-in-law, son-in-law, stepparent, parent-in-law, grandchild, grandparent, brother, brother-in-law, sister, sister-in-law, aunt, uncle, nephew or niece.
- Members of family farm corporations or farm partnerships
- In certain cases members of family farm corporations and farm partnerships may qualify. Other corporations or LLC’s or partnerships do not qualify.
- Property held by a trust if specific requirements under the law are met
To qualify you must meet the following requirements:
- Be one of the owners or a qualifying relative of one of the owners of the property
- Occupy the property as your primary residence
- Be a Minnesota resident
- How do I know if I qualify as a Minnesota resident for homestead purposes?
- Are you registered to vote in Minnesota?
- Do you have a valid Minnesota driver's license?
- Do you file a Minnesota income tax return as a Minnesota resident?
- Do you list property in Minnesota as your permanent mailing address?
- Do your children, if any, attend school in Minnesota?
- You are not a resident of any other state or country
- Apply (see "How do I apply?" below for instructions)
Who should apply?
All qualifying owners occupying the property and each owner's spouse that occupies the property.
If not occupied by an owner, all qualifying relatives occupying the property and each relative's spouse that occupies the property.
When should I apply?
As soon as possible after you purchase and move into your home.
If you purchase and occupy the property by December 1 of any year, and submit the application by December 15, the following year's property tax will reflect the homestead rate.
How do I apply?
- Complete the entire application fully and legibly.
- Attach all required documentation.
- Copy of your deed
- Certificate of Real Estate Value
- Additional Form, if applicable, for a Non-Occupant Spouse, Non-Occupant Relative, or Non-Occupant Co-Owner
- Submit the application and the required documentation to the Ramsey County Assessor by December 15 to be eligible for a reduction for taxes payable in the following year.
There are two ways to apply: by mail or in person.
Note: It is not necessary to apply in person.
- Apply by mail - send the Application form and required documentation to:
Ramsey County Assessor (Homestead)
PO BOX 64097, St. Paul, MN 55164-0097
- Apply in person at 90 West Plato Boulevard, St. Paul, MN 55107.
We do not accept forms by e-mail or by fax.
Which form do I file?
- Application for Homestead Classification (pdf)
- List all owners occupying the property and each owner's spouse that occupies the property.
- List all qualifying relatives of the non-occupying owner(s) and each relative's spouse that occupies the property.
- Please complete as many homestead applications as necessary to include all qualifying occupants.
- Children occupying the home, but not owning the home should not be listed on the application.
Additional forms:
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- This form must be attached to an Application for Homestead Classification form
- This form is completed when the property is owned by someone who does not live in it; but lets a relative live in the property
- The owner(s) would complete the form
- Example - Mom and Dad own the house and let their son live in it. Mom and Dad would fill out the Non-Occupant form and the son would fill out the Application for Homestead form.
- Non-Occupant Spouse Form (pdf)
- This form must be attached to an Application for Homestead Classification form
- This form is completed when only one spouse lives in the property
- The spouse living in the property would complete the form and attach all required documents listed, plus fill out the Application for Homestead form
- Provides information about the spouse not living in the property
- Example - Marriage dissolution proceeding, legal separation or employment prevents a spouse from occupying the property
- Non-Occupant Co-Owner Form (pdf)
- This form must be attached to an Application for Homestead Classification form
- This form is completed when there is more than one owner and only one owner lives in the property
- The owner that does not live in the property would complete the form
- The owners are not related
- Example - Friends (Joe, John, and Sue) buy a house together. John and Sue are in Africa doing missionary work, Joe is the only person who lives in the property. John and Sue would complete the Non-Occupant Co-Owner form and Joe would complete the Application for Homestead form.
Additional Information
Penalties
Making false statements on any homestead application or form is against the law. Minnesota Statutes, section 609.41, states that anyone giving false information in order to avoid or reduce their tax obligations is subject to a fine of up to $3,000 and/or up to one year in prison.
In addition, the property owner may be required to pay all tax which is due on the property based on its correct property class, plus a penalty equal to the same amount (Minnesota Statutes, section 273.124, subd. 13, paragraph h).
Questions?
Email: AskHomesteads@co.ramsey.mn.us
Phone: 651-266-2040
