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:
- Department of Revenue property tax refund online filing system or
- Department of Revenue form M-1PR (PDF)
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.