Homestead for Persons who are Blind or have a Disability
State law allows a reduced property tax rate for blind or permanently and totally disabled property owners who homestead their property.
The (1b) homestead classification is not an exemption from property taxes; it is a reduction in property taxes. The reduced tax classification rate is specific to the person and the disabling condition, and the classification can follow the disabled person from one property to another.
How to apply
- Complete a homestead application (PDF).
- Attach all proper documentation.
- Complete the Special Homestead (1b) application (PDF).
- Mail the applications and the required documentation to the Ramsey County Assessor’s Office - P.O. Box 64097, Saint Paul, MN 55164-0097 - by October 1.
You will be notified of your eligibility within four to six weeks. If you are married and own your home jointly, both you and your spouse must sign the application. Qualified applicants will receive a reduction on the taxes due in the following year.
Required attachments
If you are applying for the first time, you must attach the appropriate documentation proving that you are blind or totally and permanently disabled. The onset of your disability or blindness must have occurred on or before June 30 of the year you are filing for the classification.
Blind applicants must include one of the following:
- A signed letter from an eye doctor stating that the applicant is “certified legally blind.”
- Include the date of onset of legal blindness.
- A sight report signed by an eye doctor.
- Include details of the person's sight (diagnosis, acuity, field cuts) and date of onset of legal blindness.
Disabled applicants must include one of the following:
- Social Security Administration (SSA) disability award letter.
- The term totally and permanently disabled is not required for SSA letters.
- The SSA letter must attest to the applicant's disability.
- The SSA letter must state the date of onset of disability.
- OR -
- A disability award letter from a different qualifying agency.
- The letter must include the term “totally and permanently disabled.”
- The letter must indicate 100 percent disability.
- The letter must state the date of onset of disability.
- Qualifying agencies include:
- Worker's compensation.
- Railroad retirement disability.
- Federal or Minnesota government agency.
- Public Employee Retirement Association.
- Teacher's Retirement Association.
- Minnesota State Retirement System.
- Private employer or insurance plan.
Renewal
Once approved, the classification is renewed automatically each year without further action. The classification is permanent as long as you occupy the homestead. The assessor may require you to provide an additional application or other proof, as necessary, to verify that you continue to qualify for the classification.
Change in information or status
The person receiving the classification must notify the Assessor’s Office within 30 days, in writing, if:
- The property qualifying for class 1b is sold.
- You or your spouse changes his or her primary residence.
- You change your marital status.
- Your disability status has changed.
Penalties
If you fail to notify the assessor within 30 days, the property will lose its current classification as class 1b and you will be subject to fraudulent homestead penalties as provided in Minnesota Statutes, section 273.124, subd. 13.
The (1b) classification expires with the death of the blind or disabled property owner. It does not extend to a spouse, and the classification will be removed for the following assessment year.