"It has never been supposed that a homestead could exist without
actual occupancy." In re Baillif's Est., 41 N.W. 1059, 1059 (Minn. 1889). The "test to be used in determining" whether a homestead exemption may be claimed presumes both "
ownership and occupancy."
Denzer, 126 N.W.2d at 444. Even though the occupancy requirement is given a "reasonable construction," "
'[a]ctual occupancy, as distinguished from mere possession . . . is the prominent idea associated'" with a homestead.
Muscala v. Wirtjes, 310 N.W.2d 696, 698 (Minn. 1981) (quoting
Clark v. Dewey, 73 N.W. 639, 639-40 (Minn. 1898 ).
Guetzkow v. Irgens, No. A21-1328, 3-4 (Minn. Ct. App. May. 2, 2022)