Homestead Classification

What qualifications need to be met for the homestead classification?

In order to receive the homestead classification, you must submit an application to the County Assessor. To qualify for the homestead classification, you must:

Occupy the property listed on this application as your primary residence; and
Be one of the owners of the property listed on this application; and
Be a Minnesota resident.

You may be considered to be a Minnesota resident if all or some of the following conditions apply to you:

You are registered to vote in Minnesota
You have a valid Minnesota driver's license
You file a Minnesota income tax return
You list a property in Minnesota as your permanent mailing address
Your children, if any, attend school in Minnesota
You are not a resident of any other state or country.

State law requires that the Social Security number and signatures of the owners must be on this application. (Minnesota Statute 273.123, Subd. 13) Social Security numbers are confidential information. (Minnesota Statute 13.02, Subd. 12) They can only be used by the county assessor as provided for by state statute.

A property owner who obtains or attempts to obtain homestead classification for a property other than his or her primary place of residence or the primary place of residence of his or her relative is, under state law, subject to a fine of up to $3,000 and/or up to one year of imprisonment. (Minnesota Statute 609.41) In addition, the property owner will be required to pay all tax which is due on the property based on its correct property class plus a penalty equal to the same amount. (Minnesota Statute 273.123, Subd. 13)

If you are married, your spouse must also fill in the information requested. If your spouse is absent due to marriage dissolution proceedings, legal separation, employment in another location, or is residing in a nursing home or boarding care facility, contact the assessor's office for additional information on homestead.

IF YOU MOVE....

If at any time the property is sold, or you change your primary residence, state law requires you to notify the county assessor within 30 days. If you fail to notify the county assessor within 30 days of the change, you may be required to pay the tax which is due on the property on its correct property class plus a penalty equal to the same amount.

How do I apply for homestead?

Applications are available at the Waseca County Assessor's Office or you may find the applications in the "Applications" section of this website on the left hand side.

When should I apply for homestead?

After purchasing and moving into your home, you should apply for the homestead classification as soon as possible. You must purchase and occupy your home by December 1, and the homestead application must be turned into the County Assessor's Office by December 15 to be eligible for the homestead classification for taxes payable in the following year.

Can I have more than one homestead?

No, you may only claim one homestead. However, if you change residences during the year, you can apply for homestead at the new residence. You must notify your County Assessor that you have changed your primary residence and you must complete and sign a homestead application.

Can a relative of the owner qualify for the residential homestead classification?

Yes, certain relatives can qualify for the residential relative homestead classification. The relative may be the owner's parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be either by blood or by marriage.

To apply for the residential relative homestead classification, the relative must complete and sign the Residential Relative Homestead Application. The owner of the property must also sign the residential relative homestead application. Applications for this particular classification must be picked up in the Waseca County Assessor's Office or you can call and request this application to be sent to you by calling (507)835-0640.

To qualify for the residential relative homestead classification, the relative must: (All three must apply).

Be a qualifying relative to one of the owners of the property.
Occupy the property as your primary residence.
Be a Minnesota resident.

Can property held under a trust qualify for homestead?

Property held under a trust may qualify for homestead. Applications are available at the Waseca County Assessor's Office or you may find the application in the "Applications" section of the website.

Who do I contact if I have more questions about the homestead classification?

Please contact the Waseca County Assessor's Office at (507)835-0640.