Property tax assistance

The following Minnesota Department of Revenue programs may offer some property tax assistance to property owners:

Homestead credit refund - form M1PR

The homestead credit refund is a property tax refund that consists of two separate programs: 1) regular property tax refund and 2) special property tax refund.  Both programs require a valid Social Security number and that the property is classified as your homestead. 

Regular property tax refund

You may be eligible for a refund based on household income and the property taxes paid on your primary residence. You may qualify for a regular property tax refund if all these statements are true:

  • You are a homeowner
  • Your total household income is less than $119,790.
  • You owned and occupied the home on January 2.
  • The property is classified as your homestead, or you must have applied for homestead classification and had it approved.
  • You must have paid or arranged to pay any delinquent property taxes on the home.

Special property tax refund

Homeowners may also be eligible for a special property tax refund. This refund has no income limit, and the maximum refund is $1,000. You may qualify for a special property tax refund if all of these statements are true:

  • You owned and occupied your home on January 2 of the previous year and January 2 or the current year.
  • Your net property tax on the homestead increased by more than 12% from the previous year.
  • The increase was at least $100.

Apply for a property tax refund via:

Senior citizen property tax deferral - form CR-SCD

This program helps senior citizens who are having difficulty paying their property taxes. It may allow a person to defer a portion of the property taxes owed. To qualify, all of these statements must be true:

  • You are 65 or older in the year you apply.  If married, one of you is 65 or older and the other is at least 62.
  • Your household income is $60,000 or less.
  • You have owned and lived in your home for the last 15 years.
  • Your home has been homesteaded for 15 years.
  • You do not have a reverse mortgage, a life estate, or any state or federal liens on your property.
  • Other liens against the property are less than 75% of the estimated market value.

If eligible, the property tax you pay will be 3% of the total household income based on your prior year income. The state pays the remainder as a loan. When you sell the home or voluntarily cancel the deferral, the loan must be repaid plus interest. The interest rate varies but does not exceed 5%.

Email the Minnesota Department of Revenue or call 651-556-6091 for additional information about the property tax deferral for senior citizens.