MN SF174

Amends Minnesota Statutes section 273.124, subdivision 13, to allow property owners to use federal taxpayer identification numbers (ITINs) as an alternative to Social Security numbers on homestead classification applications.

Applies the change to occupants listed as property owners on the deed, spouses of occupying owners, and relatives occupying properties that qualify for homestead status.

Requires property owners to furnish either a Social Security number or individual tax identification number for each occupant owner and spouse listed on the homestead application filed with the county assessor.

Effective for all homestead applications filed in 2023 and thereafter.