Special Agricultural Homestead

​​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..

​Eligibility​

• Owners must enroll their property in the program annually.
• If the property is not being​ farmed by the owner, the individual actively farming will need to complete and sign the application as well.
• Applications are due by Dec. 31 of the current assessment year.​

App​lications

For new applications and changes to current properties enrolled, use these forms: 

Special Agricultural Homestead - Individually Owned
Special Agricultural Homestead - Trust Owned
Special Agricultural Homestead - Entity Owned

For re-applic​ations with no changes in ownership or parcels from the prior application, please use these forms:

Special Agricultural Homestead Re-Application - Individually Owned
Special Agricultural Homestead Re-Application - Trust Owned
Special Agricultural Homestead Re-Application - Entity Owned

The county may request:

• A copy of the previous year's Federal Schedule F
• Your Federal 156 EZ form from the Farm Service Agency
• Entity documentation
• Trust ownership Interest document

In some instances, there may be multiple owners. Separate applications must be submitted.

How to a​pply

Complete an application and submit by:

• In person: Service or license centers
• By mail: Dakota County Assessing Services, 1590 Highway 55, Hastings MN 55033-2343
• By fax: 651-438-4469

For additional information, visit Minnesota Department of Revenue.