Who is eligible for
Homestead?
If you own and occupy your own
property, you may be eligible for
homestead treatment. Classication as
a residential or agricultural homestead
may make your property eligible for
a reduced classication rate and/or a
reduced taxable value, or may make you
eligible for special program enrollment
and the Property Tax Refund program.
You must have owned the property and
occupied it as your primary residence
by no later than December 1 of the cur-
rent year to be eligible for homestead
for taxes payable next year.
For manufactured homes assessed as
personal property, homestead applica-
tions are due by May 29.
How to Apply
Complete the entire application fully
and legibly. Mail the application to
your county or city assessor within 30
days of establishing homestead, but no
later than December 15 of the current
year to be eligible for homestead in the
next payable tax year. For manufactured
homes, the application is due by May 29
for taxes payable in the current year.
Applications do not need be submitted
annually in order to continue receiving
homestead; however, the assessor may
ask for an updated application at any
time.
All owner-occupants and spouses who
occupy the property must provide
Social Security numbers and sign the
form.
If your
property is owned by a trust,
the grantor, grantor's surviving
spouse, grantor's relative, or grantor's
surviving relative must sign the
application (depending on who is
seeking homestead).
Required Attachments
If any owners do not occupy the prop-
erty, you must furnish the assessor with
the names and addresses of the owners.
If any spouses do not occupy the prop-
erty, you must furnish the assessor with
the names and addresses of the spouses.
If more than two owners occupy the
property, please attach another form
with the Owner/Occupant Information
section completed.
Use of Information
e 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 applica-
tion will be denied. If you provide your
Social Security number thereaer, the
eective date of the homestead clas-
sication may be delayed. Your Social
Security number is considered private
data for purposes of establishing home-
stead.
SSN/ITIN
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
to Social Security numbers in any other
case.
e Social Security number(s) you pro-
vide on this form will not be disclosed
to the public, but may be shared among
government ocials for tax collection
and administration purposes.
Penalties
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, penal-
ties may also be assessed in the amount
of the tax that would have applied to
your property had it not been consid-
ered homestead.
Additional Resources
Your County Assessor’s Oce should
be able to assist you with properly ll-
ing out this form. A fact sheet may be
found on the Department of Revenue’s
website at www.revenue.state.mn.us.
Questions?
Contact your County Assessor’s Oce
for assistance.
Form CR-H Instructions