- Land Services
- Property Tax Programs / Applications
Property Tax Programs / Applications
Please mail completed applications to:
Morrison County Land Services
213 First Avenue SE
Little Falls, MN 56345
Please note: Taxpayers are responsible for making copies of any forms/applications for their own records. Morrison County is not responsible for any lost forms or documents. Upon request, we will provide a dated copy of your form/application.
The Homestead classification applies to properties occupied as primary residences by their owners. Classification as a homestead my qualify the property for a reduced classification rate, reduced taxable market value, property tax refund and/or special program eligibility.
Homesteads include Regular, Relative and Agricultural - please contact the Morrison County Land Services Office for a Homestead application: 320-632-0170 or toll free at 866-401-1111, ext. 170
Special Homestead for Property Owners who are Blind or Disabled (Class 1b)
This classification provides a reduced property tax classification rate for the homestead property of an individual who is either: Permanently and totally disabled or Legally blind.
Disabled Veteran’s Tax Exclusion Programs
A property owner may qualify for a property tax exclusion on their home if: They are an honorably discharged veteran who has a service-connected disability rating of 70% or higher OR are a surviving spouse of a qualifying veteran OR are a primary family caregiver of a qualifying veteran.
- Homestead Tax Exclusion for Veterans with a Disability (PDF)
- Homestead Exclusion for a Primary Family Caregiver of a Veteran with a Disability (PDF)
- Homestead Exclusion for a Surviving Spouse of a Veteran who was Permanently Disabled of a Service Member Who Died While in Active Service (PDF)
Special Agricultural Homesteads
A special agricultural homestead gives homestead status to property that is not occupied and actively farmed by a qualifying person. It is also for property that is owned under a trust or by a qualified business and farmed by a qualifying person or business member. Homestead status can result in lower property taxes than property that is not homesteaded.
- Special Agricultural Homestead App - Property Owned by Individual (PDF)
- Special Agricultural Homestead App - Property Owned by Entity (PDF)
- Special Agricultural Homestead App - Property Owned by Trust (PDF)
The Green Acres and the Rural Preserve Programs provide property tax relief for owners of agricultural property and rural vacant land that is part of a farm in areas where the market value of the land is being affected by development pressure, sales of recreational land or other non-agricultural factors.
- Green Acres Application - One Owner (PDF)
- Green Acres Application - Multiple Owners (PDF)
- Rural Preserve Application (PDF)
The property classification provides a reduced class rate of forested property of 20 acres or more that is subject to a forest management (stewardship) plan and that meets other requirements.
The Sustainable Forest Incentive Act (SFIA)-Website provides incentive payments to encourage sustainable use of forest lands. Property owners with qualifying lands are eligible to enroll in this program.
- 2C Managed Forest Land Class Application (PDF)
- Sustainable Forestry Incentive Act (SFIA) Frequently Asked Questions (PDF)