Minnesota · Minn. Stat. §273.124Minnesota homestead after buying: apply to the county assessor by December 31

In Minnesota, residential real estate occupied and used as a homestead by its owner, who must be a Minnesota resident, is a residential homestead (Minn. Stat. §273.124, subd. 1(a)). It isn't automatic: to initially obtain homestead classification the owner files a homestead application with the county assessor, signed by each owner who occupies the property and each occupying owner's spouse, with the Social Security or taxpayer identification numbers the law requires (§273.124, subd. 13). Property used as a homestead on December 31 of a year qualifies for that year's assessment if the owner notifies the county assessor in writing by December 31 of the year of occupancy, and the assessor publishes a notice by December 1 each year reminding owners to apply by December 31 (§273.124, subd. 1). When homestead property is transferred, the assessor may reclassify it in the next assessment unless a homestead application is filed (§273.124, subd. 1(a)). The Department of Revenue may confirm for the assessor whether the applicant filed a Minnesota resident income tax return.