People need to contact the county assessor’s office to file a homestead application on or before Dec. 15, 2010, if:

•You purchased property in the past year and you, or a qualifying relative, occupy the property for homestead purposes on Dec. 1, 2010, or

•You, or a qualifying relative, occupy a property for homestead purposes on Dec. 1, 2010, and the property was previously classified as non-homestead.

A qualifying relative for homestead purposes depends on the type of property.

For residential property, a qualifying relative can be a parent, stepparent, child, stepchild, grandparents, grandchild, brother, sister, uncle, nephew, or niece of the owner.

This relationship may be by blood or marriage. For agricultural property, a qualifying relative can be a child, grandchild, sibling, or parent of the owner or a child, grandchild, sibling, or parent of the owner or a child, grandchild or sibling of the spouse of the owner.

Once you have been granted the homestead classification, no further applications are necessary unless they are specifically requested by the county assessor.

You must also contact the assessor by Dec. 15, 2010, if you are the property owner, or a qualifying relative of the property owner, and the use of the property has changed during the past year.

If you should sell, move, or for any reason no longer qualify for the homestead classification, you are required to notify the county assessor within 30 days if the change in homestead statues.

Failure to notify the county assessor within this 30-day period is punishable by recalculation of tax as non-homestead, in addition to a penalty equal to 100 percent of the homestead benefits.

Second half

property taxes due

The Mower County Auditor-Treasurer’s office is announcing that Monday is the deadline for second half property taxes on farms and mobile homes.

All payments must be made at the Auditor-Treasurer’s office by Monday or must be mailed to the office with a post mark of Nov. 15.