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Special Homestead Class 1B
Definition
Provides a reduced class rate for homestead property of any person who qualifies as blind or as permanently and totally disabled. The class 1b blind/disabled homestead is different that other homesteads or classifications because the qualification is specific to a person (and the person’s disabling condition), rather than being predicated on the use of the property. As a result, the class 1b is not exemption from property taxes. Rather it is a reduced classification rate on the first $50,000 of market value.
Receive a Special Homestead Classification
To receive a special homestead, the property owner or qualified relative must:
To apply for the special homestead classification, a person must complete the Special Homestead Classification Form: Class 1B (PDF). Attach all proper documentation and mail to your county assessor by October 1.
Approved applications will be for the current assessment year for taxes payable the following year. If the application is approved and the taxpayer is accepted into the program, the taxpayer does not need to apply again unless there is a change in eligibility. There is no annual application.
The onset of a person’s disability or blindness must have occurred on or before June 30 of the year they are filing for the special homestead classification. If the disability or blindness occurs after June 10, an applicant will not be approved until the next year.
Provides a reduced class rate for homestead property of any person who qualifies as blind or as permanently and totally disabled. The class 1b blind/disabled homestead is different that other homesteads or classifications because the qualification is specific to a person (and the person’s disabling condition), rather than being predicated on the use of the property. As a result, the class 1b is not exemption from property taxes. Rather it is a reduced classification rate on the first $50,000 of market value.
Receive a Special Homestead Classification
To receive a special homestead, the property owner or qualified relative must:
- Be a Minnesota resident
- Own the property or be related to the owner as to the extent prescribed in property tax law
- Occupy the property as the primary place of residence
- Must be either blind or disabled. The blind individual must be certified as legally blind, and the disabled person must be classified as permanently and totally disabled
To apply for the special homestead classification, a person must complete the Special Homestead Classification Form: Class 1B (PDF). Attach all proper documentation and mail to your county assessor by October 1.
Approved applications will be for the current assessment year for taxes payable the following year. If the application is approved and the taxpayer is accepted into the program, the taxpayer does not need to apply again unless there is a change in eligibility. There is no annual application.
The onset of a person’s disability or blindness must have occurred on or before June 30 of the year they are filing for the special homestead classification. If the disability or blindness occurs after June 10, an applicant will not be approved until the next year.