Relative Homestead

To qualify for a Relative Homesteadthe property must be occupied by a qualifying relative of the owner of the property, and must be occupied by January 2nd of the assessment year for a full homestead, or on December 31 of the assessment year for a mid-year homestead.  Applications must be received by the Assessor's Office by December 31.
Residential Relative Homestead:  a qualifying relative of the owner must be the owner's:  child, stepchild, daughter-in-law, son-in-law, parent, stepparent, parent-in-law, grandchild, grandparent, brother, brother-in-law, sister, sister-in-law, aunt, uncle, niece or nephew.
In the case of residential homesteads, the owner of the property does not have to be a Minnesota resident.  However, the occupying relative must be a Minnesota resident.
Agricultural Relative Homestead:  the relative must be a child, grandchild, or parent of the owner or the child or grandchild of the spouse of the owner.  In the case of agricultural homesteads, BOTH the owner and the qualifying relative must be Minnesota residents.
Neither the related occupant nor the owner of the property may claim a property tax refund for the homestead occupied by the relative, unless the property is owned jointly and one of the joint owners occupies the property as their primary residence.
If, at any time, a different relative from the one listed on the application subsequently occupies the property, the owner must notify the assessor within 30 days of the change in occupancy.
See Assessor Forms for Application.