Who is eligible for
If you own and occupy your own
property, you may be eligible to receive
residential or agricultural homestead
treatment. Homestead classication
makes your property eligible for a
reduced classication rate, and/or a re-
duced taxable value, or may make you
eligible for a Property Tax Refund or to
enroll in other programs.
You must own the property and occupy
it as your primary residence by no later
than December 1 of the current year to
receive homestead for taxes payable
How to Apply
Complete the entire application and
submit to the assessor within 30 days of
establishing homestead, no later than
December 15 to be eligible for
homestead in the next tax year.
For manufactured homes, you must
mail the application by May 29 to be
eligible for homestead in the current tax
You do not have to reapply for home-
stead each year. However, the assessor
may ask for an updated application at
Each applicant who occupies the
property must provide a Social Security
number and sign the form. Spouses of
the applicants must also provide their
Social Security number, even if they do
not occupy the property.
What if my property is held
under a trust?
If the property is owned by a trust,
the grantor of the trust is considered
the owner when completing this
application. The assessor may ask for
additional information about the trust
and for a copy of the page of the trust
that has the following information:
• Name and type of trust
• Grantors of the trust
• Signatures of the grantors and date
of those signatures
If any owners do not occupy the prop-
erty, you must provide the names and
addresses of the owners to the assessor.
If any owners’ spouses do not occupy
the property, you must provide their
names and addresses to the assessor.
If more than two owners occupy the
property, attach another application
with the Owner/Occupant Information
Individual Tax Idencaon
Security Number (SSN)
An ITIN can only be used in situations
where one spouse has a Social Security
number and the other spouse does not.
ITINs are not an acceptable alternative
in any other case.
We will not disclose Social Security
number(s) you provide on this form to
the public, but we may share among
government ofcials for tax collection
and administration purposes.
Use of Informaon
The information on this form is re-
quired by Minnesota Statutes, section
273.124 to properly identify you and
determine if you qualify for home-
stead. Your Social Security number
is required. If you do not provide the
required information, your application
will be denied. If you provide your
Social Security number thereafter, the
effective date of the homestead clas-
sication may be delayed. Your Social
Security number is considered private
data for purposes of establishing home-
Making false statements on this ap-
plication is against the law. Minnesota
Statutes, section 609.41, states that any-
one giving false information in order to
avoid or reduce their tax obligations is
subject to a ne of up to $3,000 and/or
up to one year in prison.
If you falsely claim homestead, you
may be assessed a penalty equal to in
the amount of the additional tax that
would have applied to your property if
it had not been considered homestead.
If you have questions about homestead
or how to complete this form:
• Contact the assessor's office
• Go to our website at www.revenue.
state.mn.us and type Homestead in
the Search box
Form CR-H Instrucons