Special Agricultural Homestead
The agricultural property in question must be at least 40 acres. The person who owns the farm must be a Minnesota resident, not claim another Minnesota agricultural homestead and neither can their spouse and live within four townships or cities of the property. The person who is actively farming the land must be a Minnesota resident, live within four townships or cities of the property and own the land, or be the spouse of the owner, the child of the owner, the child of the owner's spouse, sibling, grandchild or parent of the owner. The relationship can be by marriage or blood.
The person who is actively farming must participate in the day-to-day labor, decision making, and management of the claimed homestead. They also must assume all or part of the financial risks of the farm. The person does not have to live on the farm.
What do I need to apply?
The application forms are available from the assessor's office. Owner's who have applied and qualified in the previous year will get a re-application mailed to them every year in August. You must also provide a copy of your 156EZ from the Farm Service Agency as well as your farm number. And lastly, you must provide a copy of the partnership/corporation form that was filed with the federal income tax return of the person actively farming. An affidavit from your tax preparer or attorney verifying that you have filed the form can be substituted instead of the form.
Applications are available online at Assessor Forms, can be picked up in person from the Wilkin County Assessor's Office (address below), or by calling our office at (218) 643-7162.
First floor, rotunda
Wilkin County Courthouse
300 S 5th St
Breckenridge, MN 56520