Minn. Stat. § 515.04: STATUS OF THE APARTMENTS.

Subdivision 1. Each apartment is a parcel.

Each apartment, together with its undivided interest in the common areas and facilities, shall for all purposes constitute a parcel of real property.

Subd. 2. Apartment can be homestead.

For the purposes of the constitution and laws of the state of Minnesota, such parcel of real property is the homestead of the owner thereof, if otherwise qualified thereunder.