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Anoka County City of LinoLakes <br />must be 45 years of age or older at the time the improvements commence and the <br />property must be receiving the homestead classification. The minimum assessed value <br />must be $5,000 for eligible improvement. This includes properties classified as <br />residential homestead (including duplexes and triplexes), blind /paraplegic <br />veteran /disabled homestead and agricultural homestead. In addition, the owner must <br />have taken out a building permit and file an application for the exemption with the <br />assessor. This law has since expired and only improvements made prior to January 2, <br />2003 are eligible. <br />56 <br />