The purpose of this chapter is to provide property tax relief to certain persons who own their homesteads.
Minn. Stat. § 290A.02
PURPOSE.
Applied in 4 court decisions — leading case Nagaraja v. Commissioner of Revenue (1984)
Most recently applied in Hanson v. Seaver (In re Hanson) (September 2018)
1975 c 437 art 1 s 2; 1Sp1981 c 4 art 1 s 138; 1984 c 514 art 4 s 17; 2023 c 64 art 7 s 10
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.