Homestead Determination
Minnesota Statute 273.124.
Residential real estate that is occupied and used for the purpose of a homestead by its owner, who must be a Minnesota resident, is a residential homestead.
Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and used as a homestead by its owner, who must be a Minnesota resident, is an agricultural homestead.
The question of how long it is possible to be away from one’s home and still have it considered a person’s place of residence for homestead purposes defies an answer.
Homestead is a fact situation. To be eligible to receive the homestead classification, the property owner or qualified relative must:
Of these requirements , by far the most difficult determination is primary place of residence.
What constitutes primary place of residence? When does a residence become a home? These questions would be answered differently by different people. This is part of the reason that this entire, somewhat abstract, concept is so hard to prove or disprove.
Just as there is no set number of days a property owner has to occupy a property to receive the homestead classification, there are no set indicators that guarantee the property is the owner’s homestead, such as:
Where is the taxpayer registered to vote? Where is the taxpayer’s mail delivered? What is the address on the taxpayer’s driver’s license? Does the taxpayer have any other residence in Minnesota for which they can, or do claim a homestead exemption? Has the applicant applied for or received any Minnesota rent credits? What is the address on the taxpayer’s motor vehicle license? What is the location of the taxpayer’s bank accounts, especially the location of the most active checking account? What is the address on the taxpayer’s fishing or hunting license, and was a resident or nonresident license purchased? What is the address on the taxpayer’s income tax return?
The taxpayer does not have to meet all of the preceding factors. This information cannot furnish a definite answer about the taxpayer’s principal residence; it can provide strong clues to the answer. Where the answer is close and the assessor is in doubt, the property should be classified nonhomestead. Proving a homestead is the taxpayer’s responsibility. Remember, assessors do not have to prove that applicants are not entitled to homesteads. Instead, the applicants must prove that they are.
|