{"data":{"id":"us-mn/minn.-stat.-290b.01","jurisdiction":"us-mn","citation":"Minn. Stat. § 290B.01","heading":"PURPOSE.","body":"Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stabilize tax burdens on homestead property owned by qualifying low-income senior citizens through a deferral of certain property taxes.","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 290B. SENIOR CITIZENS' PROPERTY TAX DEFERRAL"],"source_url":"https://www.revisor.mn.gov/statutes/cite/290B.01","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"5aa6e33fb2ca9cb2fb7a6313aeece3cac58fc28e2b7a53c2ae96396e1ebb78ab","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-290a.28","next":"us-mn/minn.-stat.-290b.02"},"notice":"GroundRules: Original legal text. Not legal advice."}