What Is Homestead and Who Qualifies?
A homestead credit is a statutory reduction to the general tax for certain property that is occupied as a person's primary place of residence.  In order to qualify for homestead credit you must meet all of the following requirements:

• You must be a Minnesota resident
• You must be one of the owners of the property or be a qualifying relative of one of the owners
• You must occupy the property as your primary place of residence, token or temporary occupancy does not apply

Requirements to Be a Minnesota Resident
Your county assessor will determine whether you are a Minnesota resident for purpose of the homestead classification. You may be considered to be a Minnesota resident if all or some of the following apply to you:

• You are employed by a business located in Minnesota
• You are not a resident of any other state or country
• You are registered to vote in Minnesota
• You file a Minnesota income tax return
• You have a valid Minnesota driver's license
• You list a property in Minnesota as your permanent mailing address