Relative Homestead Types
There are 2 types of relative homesteads, residential relative homesteads and agricultural relative homesteads. Please see the Relative Agricultural Homestead section for requirements for that classification. It is important to remember the following when requesting relative homesteads:
- Spouses are not considered relatives for homestead purposes
- There are different qualifying relatives for residential and agricultural property
- Properties owned by an entity (corporation, partnership, limited partnership, LLC, LLP, etc.) cannot qualify for a relative homestead
- Trust-held property can receive relative homestead if occupied by a qualifying relative of the grantor (creator) of the trust
Separate relative homestead applications for residential and agricultural property are found in this section.
If at any time, a different relative from the 1 listed on the application subsequently occupies the property, the owner must notify the assessor within 30 days of the change in occupancy. The County Assessor may resend Relative Homestead Applications on an annual basis to verify occupancy.
Residential Relative Homesteads
Residential real estate that is occupied and used for the purposes of a homestead by a relative of the owner is a homestead to the extent of the homestead treatment that would be provided if the related owner occupied the property. Qualifying relatives for residential property, which may be by blood or by marriage, include: