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.

Homesteads

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.

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.

Agricultural Programs

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.

Forestry Programs

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) provides incentive payments to encourage sustainable use of forest lands.  Property owners with qualifying lands are eligible to enroll in this program.