Special Agricultural Homestead

Download Special Agricultural Homestead Form (adobe pdf 28 KB) New Applicant Only

Download Special Agricultural Reapplication Form (adobe pdf 27 KB) Re-applying only

The Special Agricultural Homestead provision was created to extend homestead status (which can result in lower property taxes) to those property owners, or their sons and daughters, who actively farm the land. Sons and daughters may be by blood or marriage.

The 1999 Minnesota Legislature passed legislation that extended the homestead classification to certain farmland that is not immediately adjacent to an owner’s place of residence. The 2000 Legislature also extended the homestead to members of a family farm corporation, joint farm venture, limited liability company, or partnership.

Farm property may be classified as agricultural homestead property if certain criteria are met. The property in question must be:

  • 40 acres or larger; and
  • within four townships or cities of the residence of the person claiming homestead.

The person applying for homestead must:

  • be a Minnesota resident;
  • not claim another Minnesota agricultural homestead and neither can their spouse;
  • be listed as the farmer/operator by the Farm Service Agency;
  • file a Schedule F with their federal income tax return; and
  • not rent out the land.

The aim of the law is to grant homestead status to those individuals who are "actively farming" the land.

What Constitutes Actively Farming?

A person actively farming must participate in the day-to-day labor, decision making, and management of the claimed homestead. They also must assume all or part of the financial risks of the farm.

Actively farming does NOT include:

  • Renting out the farm.
  • Allowing someone other than a qualifying individual or entity to farm the land.
  • Just driving a truck to pick up supplies.
  • Just "doing the books."

What You Will Need to Apply

  1. An application form, which is available from your county assessor’s office or downloadable above.
  2. Your Farm Service Agency number.
  3. Schedule F that you filed with your federal income tax return.
  4. The names and addresses of all other owners of the property and anyone who farms the property.

Other Important Information

You must file the Special Agricultural Homestead application every year by December 15th. The earlier you file it, the better.

Each individual or married couple must file a separate application.

The application must be filed in each county in which you are requesting homestead. If your property crosses two county lines, then make sure to apply in each county. The assessor’s office will accept copies of the application so you don’t have to fill out the form twice.

If you have further questions, please contact your county assessor’s office at 320-656-3680.