Special Agricultural Homestead

Special Agricultural Homestead provides homestead classification to agricultural property when the owner does not live on the farm. Lower property taxes may result from a Special Agricultural Homestead classification. There are many qualification requirements for this designation, locate the most up-to-date information from the Minnesota Department of Revenue.
InformationThe following qualifications must be met for Special Agricultural Homestead classifications:

• The property must be classified as agricultural
• It must be 40 acres or more in size
• The property is farmed by a qualifying person or qualifying relative
  • Qualifying relatives of owner: children, grandchildren, siblings, parent, spouse
• Being actively farmed by an individual:
  • Who performs the homestead: daily labor, decision-making, and management
  • Who assumes at least a portion of the farm's financial risks
  • Who lives near the agricultural property

Note: Actively farmed does not apply to occupied entity-owned agricultural property.

(Minnesota Department of Revenue, 2021)

The relevant applications for the Special Agricultural classification are linked below. For property specific questions or application assistance, please contact our office. 

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