MN SF3590

Amends Minnesota Statutes section 273.124, subdivision 13, to allow county assessors to grant extensions of up to 30 days for filing homestead applications upon a showing of good cause.

Properties without filed homestead applications by December 15 are classified as nonhomestead for the following tax year, unless an extension is granted or the owner applies under section 375.192.

County assessors must mail homestead applications to property owners who qualified in the previous year at the same time as the notice of proposed property taxes.

Homestead applications require signatures from all occupying owners and their spouses, along with Social Security numbers and occupancy information.

Effective for assessment year 2017 and thereafter.