Of the homestead requirements, by far the most difficult determination is primary place of residence.
What constitutes primary place of residence? When does a residence become a home? These questions would be answered differently by different people.
This is part of the reason that this entire, somewhat abstract, concept is so hard to prove or disprove. Just as there is no set number of days a property owner has to occupy a property to receive the homestead classification, there are no set indicators that guarantee the property is the owner's homestead.
Some things considered for this determination are:
- Where is the taxpayer registered to vote?
- Where is the taxpayer's mail delivered?
- What is the address on the taxpayer's driver's license?
- Does the taxpayer have any other residence in Minnesota for which they can, or do claim a homestead exemption?
- Has the applicant applied for or received any Minnesota rent credits?
- What is the address on the taxpayer's motor vehicle license?
- What is the location of the taxpayer's bank accounts, especially the location of the most active checking account?
- What is the address on the taxpayer's fishing or hunting license, and was a resident or nonresident license purchased?
- What is the address on the taxpayer's income tax return?