Homestead is a property tax reduction program, intended to keep taxes lower on owner-occupied properties, according to Minnesota Statutes 273.124. Property taxes are lower on owner-occupied properties than they are on similar non-homestead properties.
In order to receive homestead classification, you must present proof of ownership, complete a homestead application and provide the social security numbers of all owners. You must be listed as the owner on county tax records.
Residential Homestead Qualifications
Those who own and occupy their primary place of residence, including manufactured homes, qualify for homestead including:
- Certain relatives of the owner. The definition of "relative of the owner" includes:
Note: Applicants must be Minnesota residents.
Agricultural Homestead Qualifications
Those who own and occupy a farm as their primary home qualify for an agricultural homestead.
Agricultural-classed parcels within four townships of the home, (even across county lines) and held in title by the same ownership are linked for extended homestead benefits.
Certain relatives of the owners, who are claiming no other homesteads, may be eligible for an Agricultural Relative Homestead. The definition of relative for this classification includes:
Special Ag Homestead
Homestead classification is allowed upon farms of at least 40 acres where the owner does not live on the farm, but within four townships from the farm. The owner must actively farm the land, be a Minnesota resident, and may not be claiming another agricultural homestead in Minnesota. Persons engaged in "actively farming" must participate in: making day to day farming decisions, labor, administration/management, financial risk and profit and loss. An applicant is not required to own the residence where they live.
A provision allows a homestead classification for an owner that does not live on the farm, but is living within four townships from the farm, and is renting the land to their son, daughter, or grandchild who is actively farming the land.
Corporate/Partnership Farm Homestead
The Agricultural Homestead Law now allows a full homestead classification for each shareholder or partner who resides on the Corporate/Partnership property if it is certified as a "Family Farm", as defined by Minnesota Statute 500.24, by the Minnesota Department of Agriculture.
Other Homestead Classifications
There are classifications for the blind, disabled or paraplegic veterans and some people in military service. If all owners do not occupy the property, a partial homestead classification may be given.
Homestead for Property Owned by a Trust
Certain trusts can qualify for homestead. A Certificate of Trust must be completed and approved by the County Assessor, or the Trust must be provided for the Assessor’s review.
Homestead for ‘Life Estates’
Life-estates qualify for homestead as long as the life estate interest is shown on the deed, and the holder of the life estate meets all the homestead requirements.
Applying for Homestead
You should apply for homestead as soon as possible after you purchase and move into your home.
If you purchase and occupy by December 1st of any year, and make application by December 15th, the following year’s property tax will reflect the homestead rates.
You can file for homestead in person at the Dodge County Assessor’s Office, call or e-mail this office or download the forms from this web site.
Any correspondence you receive from the Assessor's Office is very important. Please read and return any forms and questionnaires you receive, in a timely manner.
Contact the Dodge County Assessor’s Office with any questions or for further homestead information.