Eligibility for certain tax programs and classifications modified.

HF 3232 modifies Minnesota's homestead tax classification requirements for property owners. It requires applicants to provide Social Security numbers or individual taxpayer identification numbers (ITINs) for all occupants and spouses, but explicitly states that ITINs assigned to noncitizens who are undocumented or not lawfully present in the U.S. will not be accepted. Property owners must file applications by December 31 each year to maintain homestead status, and failure to update occupancy changes within 30 days results in loss of homestead classification. This bill affects homeowners seeking reduced property tax rates on their primary residences, effective for applications filed in 2026.