Real property held by a trustee under a trust is eligible for homestead property if:

• The grantor or surviving spouse of the grantor of the trust occupies and uses the property as a homestead (this is the same as an owner-occupied homestead)
• A relative or surviving relative of the grantor who is considered a qualifying relative in the case of residential property or the qualifying relative of agricultural property (this is the same as relative homestead)
• A family farm corporation, joint farm venture, limited liability company or partnership operating a family farm rents the property held by a trustee under a trust, and a shareholder, member or partner of the corporation, joint farm venture, LLC, or partnership occupies and used the property as a homestead, and is actively farming the property on behalf of the corporation, etc. (These are special agriculture homestead situations.)