Special Agricultural Homestead extends homestead treatment to:
- A property owner who does not live on the farm but actively farms the land.
- A qualifying relative who actively farms the land.
- Property held under a trust or property owned by an authorized farm entity..
More detailed information about requirements is contained with the applications.
The Minnesota Department of Revenue has a program flow chart to help navigate the program. Reference this when trying to determine whether or not your farming situation qualifies.
Filing requirements & applications
Owners looking to enroll their property in the program should submit an application with each county in which a Special Agricultural Homestead classification is requested by Dec. 15 of the current assessment year. If the property is not being farmed by the owner, the individual actively farming will need to complete and sign the application as well.
The applications, specific to ownership, are as follows:
Special Agricultural Homestead Application - Individually Owned
Special Agricultural Homestead Application - Trust Owned
Special Agricultural Homestead Application - Entity
In addition to the application, you may need to provide the county with a copy of the previous year's Federal Schedule F and from the Farm Service Agency your Federal 156 EZ form.
In some instances (i.e. multiple owners), separate applications must be submitted.