Homestead Determination Minnesota Statute 273.124. Residential real estate that is occupied and used for the purpose of a homestead by its owner, who must be a Minnesota resident, is a residential homestead. Agricultural land, as defined in section 273.13, subdivision 23, that is occupied and used as a homestead by its owner, who must be a Minnesota resident, is an agricultural homestead. The question of how long it is possible to be away from one's home and still have it considered a person's place of residence for homestead purposes defies an answer.
Homestead is a fact situation.
Of these requirements , by far the most difficult determination is primary place of residence. 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. The taxpayer does not have to meet all of the preceding factors. Where the answer is close and the assessor is in doubt, the property should be classified nonhomestead.