The Court of Appeals found that “primary residence”, which is not defined in statute,
https://www.messicklaw.com/blog/2022/01/what-does-primary-residence-mean/
fascinating!
a “primary residence” designation to structure a physical custody arrangement
On October 20, 2014, the Minnesota Court of Appeals, in a published decision, defined the term “primary residence” to be “the principle dwelling or place where the child lives. So, primary residence appears to be where the child spends more than half of the year.
https://www.gislason.com/modifying-parenting-time-primary-residence-designation/
if the property is used by the occupant as a principle place of residence.
Once that has been determined, the property would be classified as 4b residential nonhomestead because current law precludes property that has ever been classified as seasonal residential recreational under the current owner from receiving class 4bb residential nonhomestead...
https://www.revenue.state.mn.us/sites/default/files/2011-11/acp_07_resuse.pdf
That was 2007 - I think this has changed now!
c) Residential real estate that is occupied and used for purposes of a homestead by a relative of the owner is a homestead but only to the extent of the homestead treatment that would be provided if the related owner occupied the property. For purposes of this paragraph and paragraph (g), "relative" means a parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew, or niece. This relationship may be by blood or marriage. Property that has been classified as seasonal residential recreational property at any time during which it has been owned by the current owner or spouse of the current owner will not be reclassified as a homestead unless it is occupied as a homestead by the owner; this prohibition also applies to property that, in the absence of this paragraph, would have been classified as seasonal residential recreational property at the time when the residence was constructed. Neither the related occupant nor the owner of the property may claim a property tax refund under chapter 290A for a homestead occupied by a relative. In the case of a residence located on agricultural land, only the house, garage, and immediately surrounding one acre of land shall be classified as a homestead under this paragraph, except as provided in paragraph (d).
(d) Agricultural property that is occupied and used for purposes of a homestead by a relative of the owner, is a homestead, only to the extent of the homestead treatment that would be provided if the related owner occupied the property, and only if all of the following criteria are met:
(1) the relative who is occupying the agricultural property is a grandchild, child, sibling, parent, grandparent, stepparent, stepchild, uncle, aunt, nephew, or niece of the owner of the agricultural property or of the spouse of the owner;
(2) the owner of the agricultural property must be a Minnesota resident;
(3) the owner of the agricultural property must not receive homestead treatment on any other agricultural property in Minnesota; and
(4) the owner of the agricultural property is limited to only one agricultural homestead per family under this paragraph.
Neither the related occupant nor the owner of the property may claim a property tax refund under chapter 290A for a homestead occupied by a relative qualifying under this paragraph. For purposes of this paragraph, "agricultural property" means the house, garage, other farm buildings and structures, and agricultural land.
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