Homesteads
Mille Lacs County Assessor's Office


Regular/Relative Homesteads

Click here for application form

Blind, Disabled & Paraplegic Homesteads

Special Ag “Actively Farming” Homesteads



Regular/Relative Homesteads

What is a homestead credit and who qualifies?

A homestead credit is a statutory reduction in the general property tax for certain property that is occupied as a person's primary place of residence. In order to qualify for homestead credit you must meet all of the following requirements:

  • You must be one of the owners of the property or be a qualifying relative of one of the owners.           
  • You must occupy the property as your primary place of residence. Token occupancy does not qualify.
  • You must be a Minnesota resident.  

What do I have to do to get homestead credit?

To receive homestead you must comply with all the following requirements:

  • You must qualify as outlined above.   You will be required to show proof of ownership and may be required to show proof of occupancy.
  • You must file a completed homestead application as provided by the Assessor's Office. If a non-homestead property is purchased, or if you homestead your existing property after January 2nd but before December 1st of a given year, application must be made by December 15th of that year.   
  • You must provide the names and social security numbers of all owners and/or relatives of the owners of the property claiming homestead.
  • All of the owners and, if the property is occupied by a relative, all of the owner's relatives claiming homestead must sign the application.
  • A Certificate of Real Estate Value must be filed whenever real estate is sold for more than $1,000. If a CRV is not filed, the homestead cannot be granted pursuant to M.S. 272.115.

Why must I provide my social security number?

Even though social security numbers are private information, under M.S. 273.123, Subd.13, they must be provided before a homestead can be granted. Social Security numbers will be used with the help of the Department of Revenue to determine if owners or relatives of owners have applied for more than one homestead.

How often do I have to apply for homestead?

Once the property is granted the homestead classification, it will not be necessary for you or your qualifying relative to reapply for the classification. However, at any time, the County Assessor may require you to provide an additional application or such proof as they deem necessary, to verify that you continue to meet to requirements of the homestead classification.

What will happen if I file a false homestead claim?

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 qualifying relative is under state law subject to a fine of up to $3,000 and/or up to one year of imprisonment (M.S. 609.41). In addition, the property owner will be required to pay all tax which is due on the property based on the correct property class, plus a penalty equal to the same amount (M.S. 273.124, Subd. 13).

What if I move?

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

Blind, Disabled & Paraplegic Homesteads

A reduced class rate for homestead property is provided for any person who is blind or permanently disabled, and meets specific disability income guidelines.

Contact the County Assessor for more information about this program. 

Special Ag “Actively Farming” Homesteads

In 1999, legislation was passed which allowed a property owner to receive an “actively farming” homestead on a property they did not live on, under certain limited conditions.  In order to receive this special agricultural homestead ALL of the following conditions must be met.

  1. The owner or qualifying relative of the owner must be personally actively farming the agricultural property.
  2. The owner of the agricultural property must be a Minnesota resident.
  3. Neither the owner nor their spouse may claim another agricultural homestead in Minnesota.
  4. The owner or qualifying relative does not live farther than four townships or cities from the agricultural property.    

 Persons engaged in actively farming must participate in making day to day farm decisions. They must participate in the day to day labor, administration, and management of the farm. They must assume all or a portion of the financial risks, and they must participate in any profits or losses.

Application must be made annually for this special agricultural homestead.   Application must be made to the County Assessor by December 15th for taxes payable in the following year. After initial application is made and granted the Assessor’s Office will annually send out, in late fall, an application which must be returned by December 15th.   

For further assistance, please contact the Assessor’s Office
at 635 2nd St SE, Milaca, MN, 56353 or call (320) 983-8311 or (888) 280-8311.

Mille Lacs County strives to maintain accurate and current information in this web site;
however, we will not be held responsible for inaccuracies or misrepresentations.