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Special Agricultural Homestead Application – Entity Owned Instructions

Definition of Actively Farming

Actively farming is defined as participation in the day-to-day decision making, labor, administration, and management of the farm as well as assuming all or a portion of the financial risks and sharing in any profits or losses.

Definition of Actively Engaging in Farming

Actively engaged in farming applies when someone lives on the farm. It also involves participation on the farm on a regular and substantial basis but it is not as much direct involvement and participation as “actively farming.”

Registering with the Minnesota Department of Agriculture

Entities including corporations, limited partnerships, limited liability companies, and trusts (except revocable trusts) must register. A copy of the application may be found on their website at www.mda.state.mn.us.

Filing Requirements

The occupant/active farmer and the authorized representative must complete, sign and file this application by December 31 of the current assessment year with each county in which a Special Agricultural Homestead classification is requested. If there are multiple active farmers, each farmer will need to submit an application for the entity owned agricultural property. If the property is unoccupied, the farmer must reapply every year and meet all requirements to retain the homestead on the entity owned property. Your County Assessor has the authority to require that you attach a copy of your Federal Schedule F or an equivalent form to this application. Attach a copy of your Federal 156EZ form from the FSA to this application. If the property is unoccupied, attach a copy of your Federal 156EZ form from the FSA to this application. This is not required for occupied entity owned agricultural homestead property.

Making False Statements on this Application is Against the Law

Anyone giving false information in order to avoid or reduce their tax obligations is subject to a fine of up to $3,000 and/or up to one year in prison. (Minnesota Statutes 609.41)

The property owner may be required to pay all tax that is due on the property based on its correct property class, plus a penalty equal to the same amount. (Minnesota Statutes 273.124, subdivision 13)

What do I need to do if the ownership or active farmer status changes?

State law requires you to notify the County Assessor within 30 days if any of the following changes take place:

  • The property is sold
  • The ownership in the entity changes
  • The active farmer status changes
  • Your marital status changes

If you fail to notify the County Assessor within 30 days, the property can be assessed the tax that is due on the property based on its correct property class, plus a penalty equal to the same amount.

Use of Information

The information on this form is required by Minnesota Statutes 273.124 to properly identify you and determine if you qualify for agricultural homestead.

Social security numbers are required.

Social security numbers are private data.

If you do not provide the required information, your application may be delayed or denied. The county assessor may also ask for additional verification of qualifications.

Questions?

Contact your County Assessor’s Office for assistance.

Last updated by the Pope County Assessor’s office February 28, 2024