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Farmer of the Property Signature of Farmer Date Last Name of Farmer First Name of Farmer M.I. Social Security Number Mailing Address - Street City/Town State Zip Code County of Residence City/Town of Residence Daytime Phone Evening Phone Application for Special Agricultural Homestead Property Held under a Trust and Leased to an Authorized Entity By signing below, I certify that the above information is correct and that I do not claim another agricultural homestead. (Rev. 11/13) Homestead on Non-Contiguous Farmland - Minnesota Statutes 273.124, Subdivision 21, Clause Some of the information contained on this application is private data. Minnesota Statutes 273.124, subdivision 13 authorizes the collection of Social Security Numbers for use on homestead applications. Other information collected on this form is necessary to verify eligibility for the Special Agricultural Homestead provision. Some or all of the information contained on this form may be shared with the County Assessor, the County Attorney, the Commissioner of Revenue, and other federal, state, or local taxing authorities for the purpose of verifying your eligibility for this program or your other tax obligations. You can refuse to provide the information on this form. However, such refusal will cause you to be disqualified from this program. Sign Here County CR-TLAE Grantor of the Trust Last name of Grantor First Name of Grantor M.I. Social Security Number Last Name of Spouse First Name of Spouse M.I. Social Security Number of Spouse Mailing Address - Street City/Town State Zip Code County of Residence City/Town of Residence Daytime Phone Evening Phone Continued Please answer the following questions and attach the requested forms. YES NO 1. I am a qualified person (shareholder, member, partner) of the authorized entity identified that is leasing the property. 2. I am actively farming the agricultural property listed. a. I participate in the day-to-day labor and decision making on the farm; and b. I contribute administration and management to the farming operation; and c. I assume all or a portion of the financial risks and participate in any profits or losses; and d. I live within four townships or cities from the agricultural property listed. 3. I am a Minnesota resident. 4. I filed a Schedule F or Federal Form 1065 for partnerships, Federal Form 1120 for corporations or Federal Form 1120S for S corporations with my federal income tax return for the most recent tax year. (You may be required to provide this form.) 5. I do not claim another ag homestead in Minnesota and neither does my spouse. 6. The Farm Service Agency (FSA) lists me as an operator. My FSA number is _ in My FSA number is _ in For Office Use Only Approved Denied Name of Assessor’s ---PAGE BREAK--- Parcel Identification Number Number List all uses of land County Enrolled in CRP, (located on tax statement) of Acres Located CREP or RIM*? (indicate which one and number of acres) The Property Please enter the following information for the agricultural property that you own and for which you are requesting a Special Agricultural Homestead. Please answer the following questions. Yes No 1. I am the grantor of the trust under which the agricultural property listed is held. 2. I am a Minnesota resident. 3. I do not claim another agricultural homestead in Minnesota and neither does my spouse. 4. I live within four townships or cities from the agricultural property listed. 5. I am a qualified person (shareholder, member, partner) of the authorized entity listed. Grantor of the Trust Continued If you answered NO to question #4 and you or your spouse are actively farming the property but are required to live in employer- provided housing, which is more than four townships or cities away from the property, then you may still be eligible. You must provide an affidavit and proof from the employer indicating that such a housing arrangement is a requirement of employment. Signature Date Sign Here List any additional parcels on a separate piece of paper and attach it to this application. I certify that I am the grantor of the trust for the property listed that is held under a trust and all the information is correct. I have also attached a copy of the trust that identifies me as the grantor. * CRP = Conservation Reserve Program CREP = Conservation Reserve Enhancement Program RIM = Reinvest in Minnesota The Entity Leasing the Property Name of Entity Name of Authorized Representative Daytime Phone Mailing Address - Street City/Town State Zip Code Entity Family Farm Corporation Joint Family Farm Venture Family Farm Limited Partnership which is Liability Company Operating a Family Farm Signature of Authorized Representative Date By signing below, I am certifying that I am an authorized representative of the entity listed above and that the entity leases the land and I certify that the farmer listed is a qualified person (shareholder, member, or partner) in the entity listed above. Sign Here ---PAGE BREAK--- Filing Requirements • The person actively farming the property must fill out and sign. • The grantor of the trust under which the property is held must fill out and sign the application. If the grantor is also the person actively farming, then they must fill out all three sections and sign both sides of the application. • An authorized representative of the entity that is leasing the property must fill out the information and sign. • A copy of the trust that identifies the grantor of the trust under which the property is held must be attached to this application. A copy of the lease between the authorized entity and the trust must also be attached to the application. • This form must be completed, signed and filed by December 15 of the current as- sessment year with each county in which a Special Agricultural Homestead classifi- cation is requested. You must apply every year for this classification. • Your County Assessor may require that you attach a copy of your Federal Sched- ule F or an equivalent form to this application. Contact your County Asses- sor’s Office to see if you are required to attach this documentation. • Attach a copy of your Federal 156 EZ form from the FSA to this application. An affidavit from your tax preparer or attorney verifying that you have filed a form can be substituted for the form. Form CR-TLAE Instructions If Ownership, Occupancy, or Active Farmer Status Changes If this property is sold, or if occupancy or active farmer status changes, or if you change your marital status, state law requires you to notify the County Asses- sor within 30 days. If you fail to notify the County Assessor within 30 days, the proper- ty can be assessed the tax that is due on the property based on its correct property class plus a penalty equal to the same amount. Making False Statements on this Application is Against the Law Anyone giving false information in order to avoid or reduce their tax obligations is subject to a fine of up to $3,000 and/ or up to one year in prison. (Minnesota Statutes 609.41) The property owner may be required to pay all tax that is due on the property based on its correct property class, plus a penalty equal to the same amount. (Minnesota Statutes 273.124, subdivision 13) Use of Information The information on this form is required by Minnesota Statutes, section 273.124 to properly identify you and determine if you qualify for this property tax classification. Your Social Security number is required. If you do not provide the required informa- tion, your application may be delayed or denied. Your County Assessor may also ask for additional verification of qualifications. Your Social Security number is considered private data. Questions? Contact your County Assessor’s Office for assistance.