Homestead Information

Property Classification - Homestead

A homestead credit is a statutory reduction to the general tax for property that is occupied as a person’s primary place of residence.

To qualify for the homestead classification, a property must be both owned and occupied by the owner or occupied by a qualified relative of the owner who is a Minnesota resident by January 2nd of the assessment year, or by December 1st of the assessment year and an application for homestead must be completed by December 15th. The use for homestead purposes must be actual and substantial. (A "qualified relative" is defined as follows: parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, niece, nephew, uncle or aunt.)

Homestead Application

Residential Relative Homestead Classification

Relative Homestead Application: Addendum to Application for Homestead Classification

Trust Homestead Application

Non-Occupant Spouse Form

Completed Applications can be mailed or delivered to our office at the Cook County Courthouse.

Contact Us

Todd Smith
County Assessor

Cook County Courthouse
411 W. 2nd Street
Grand Marais, MN 55604

Phone: 218.387.3650
Fax: 218.387.3042

Monday – Friday
8am – 4pm
© 2017 Cook County Minnesota