Minnesota Program Overview

You may qualify for property tax credits if:

• You owned and lived in your home on January 2, 2026.
• Your household income for 2025 was less than $142,490.
• You cannot be claimed as a dependent on someone else’s tax return.
• Your property is classified as your homestead:
  • If the property is not classified as homestead on your property tax statement or you bought your home in 2025, you must apply for homestead status with your county assessor and have it approved on or before December 31, 2026.
  • You must have a valid Social Security Number for your property to be classified as your homestead, or to apply for homestead classification.
  • If you are filing a joint claim, at least one spouse must have a valid Social Security Number for your property to be classified as your homestead.

If you owe delinquent property taxes on your home, you cannot file a return unless you pay or make arrangements with the county by August 15, 2026.

• You may also qualify for a Special Refund based on how much your property taxes increased if:
  • You owned and occupied your home on January 2, 2025, and on January 2, 2026.
  • Your home’s net property tax increased by more than 12% from 2025 to 2026.
  • The net property tax increase must be more than $100 and was not a result of improvements you made to the property.

Mobile Home Owners:

• If you owned and lived in a mobile home on January 2, 2026, and paid rent for the property on which it is located, check “Mobile Home Owner” as the status when completing the top of the return (Form M1PR).
• Do not apply for a refund as a renter, even though you received a CRP from the lot owner. Complete Worksheet 1 on page 30 of the instruction book and include the worksheet when you file your M1PR.

Subtractions: Certain subtractions can help you qualify for the refund or increase your refund amount. Both homeowners and renters may claim a subtraction that can help them qualify for the refund or increase their refund amount for any of these that apply:

• You had dependents — an additional deduction is allowed for each dependent.
• You or your spouse were age 65 or older (born before January 2, 1961).
• You contributed to a qualified retirement plan.
• You or your spouse had a permanent and total disability on or before December 31, 2025.

Your 2025 return should be electronically filed, postmarked, or dropped off by August 17, 2026. The final deadline to claim the 2025 refund is August 16, 2027.

Homeowners:

• Form M1PR: Homestead Credit Refund (for Homeowners).
• Your Statement of Property Taxes Payable should be available in March 2026. Use it but do not send it in with your application.
• If your property is not classified as homestead on your property tax statement or you bought the home in 2025 you must apply for homestead status with your county assessor’s office and have it approved on or before December 31, 2026. At the time you apply for homestead status, request a signed statement saying that your application was approved. Include it with your Form M1PR.

Mobile Home Owners:

• Use Worksheet 1 on Form M1PR.

You may qualify for property tax credits if:

• You owned and lived in your home on January 2, 2026.
• Your household income for 2025 was less than $142,490.
• You cannot be claimed as a dependent on someone else’s tax return.
• Your property is classified as your homestead:
  • If the property is not classified as homestead on your property tax statement or you bought your home in 2025, you must apply for homestead status with your county assessor and have it approved on or before December 31, 2026.
  • You must have a valid Social Security Number for your property to be classified as your homestead, or to apply for homestead classification.
  • If you are filing a joint claim, at least one spouse must have a valid Social Security Number for your property to be classified as your homestead.

If you owe delinquent property taxes on your home, you cannot file a return unless you pay or make arrangements with the county by August 15, 2026.

• You may also qualify for a Special Refund based on how much your property taxes increased if:
  • You owned and occupied your home on January 2, 2025, and on January 2, 2026.
  • Your home’s net property tax increased by more than 12% from 2025 to 2026.
  • The net property tax increase must be more than $100 and was not a result of improvements you made to the property.

Mobile Home Owners:

• If you owned and lived in a mobile home on January 2, 2026, and paid rent for the property on which it is located, check “Mobile Home Owner” as the status when completing the top of the return (Form M1PR).
• Do not apply for a refund as a renter, even though you received a CRP from the lot owner. Complete Worksheet 1 on page 30 of the instruction book and include the worksheet when you file your M1PR.

Subtractions: Certain subtractions can help you qualify for the refund or increase your refund amount. Both homeowners and renters may claim a subtraction that can help them qualify for the refund or increase their refund amount for any of these that apply:

• You had dependents — an additional deduction is allowed for each dependent.
• You or your spouse were age 65 or older (born before January 2, 1961).
• You contributed to a qualified retirement plan.
• You or your spouse had a permanent and total disability on or before December 31, 2025.

Your 2025 return should be electronically filed, postmarked, or dropped off by August 17, 2026. The final deadline to claim the 2025 refund is August 16, 2027.

Homeowners:

• Form M1PR: Homestead Credit Refund (for Homeowners).
• Your Statement of Property Taxes Payable should be available in March 2026. Use it but do not send it in with your application.
• If your property is not classified as homestead on your property tax statement or you bought the home in 2025 you must apply for homestead status with your county assessor’s office and have it approved on or before December 31, 2026. At the time you apply for homestead status, request a signed statement saying that your application was approved. Include it with your Form M1PR.

Mobile Home Owners:

• Use Worksheet 1 on Form M1PR.

To qualify, all of the following must be true:

• You are a Minnesota resident or have spent more than 183 days in the state.
• You cannot be claimed as a dependent on someone else’s tax return.
• Your household income for 2025 was less than $77,570.
• If you are a part-year resident, your household income includes only adjusted gross income received while a Minnesota resident.

You must have lived in a building on which the owner:

• Was assessed property taxes, or
• Paid a portion of the rent receipts in place of property tax, or
• Made payments to a local government in lieu of property taxes. If you are not sure if property taxes were assessed on the building, check with your building owner.

For residents of nursing homes, immediate care facilities or adult foster care – you may be eligible if:

• If you paid all or part of the costs of your care with your own funds, you are eligible for the refund as a renter.
• If you received CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or other health facility, your filing status is Nursing Home or Foster Care Resident.

You are not eligible if:

• If you lived in a nursing home, adult foster care provider, intermediate care, assisted living, or group home and the property is exempt.
• If all of your costs were paid for by medical assistance (Medicaid), SSI, MSA, or Minnesota Housing Support.

Subtractions: Certain subtractions can help you qualify for the refund or increase your refund amount. Renters may claim a subtraction that can help them qualify for the refund or increase their refund amount for any of these that apply:

• You had dependents — an additional deduction is allowed for each dependent.
• You or your spouse were age 65 or older (born before January 2, 1961).
• You or your spouse had a permanent and total disability on or before December 31, 2025.

File by April 15, 2026.

Renters:

• Complete Schedule M1RENT, Renter’s Credit, and Schedule M1REF and provide both with your Form M1 (Individual Income Tax Return).
• A completed Certificate of Rent Paid (CRP) for each rental. Your landlord must give it to you by January 31.
• If you rented more than one unit during 2025, you must have a CRP for each unit.
• If your property owner or managing agent does not provide a CRP by February 1, call the Minnesota Department of Revenue at 651-296-3781 or 1-800-652-9094.

Residents of Nursing Homes, Immediate Care Facilities or Adult Foster Care:

• Check the box at the top of the Schedule M1RENT for nursing home or adult foster care resident, so long as you paid all of your rent with your own funds and the property is nonexempt. Other conditions may apply. Please see Schedule M1RENT for details.

To qualify, all of these 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 $96,000 or less.
• You have owned and lived in your home for the last 5 years.
• You do not have a reverse mortgage, a life estate, or any state or federal liens on your property.
• Other liens against your property are less than 75% of the estimated market value.

Apply by November 1 to defer your property taxes the following year. You may apply in the year you turn 65. Once accepted, you do not need to reapply yearly.

You will need:

• A copy of this year’s property tax statement
• A report detailing any mortgages, liens, or judgments on the property. For Torrens property, the report is a copy of the current certificate of title, available from your county recorder’s office. The certificate must be dated within 30 days of your application. For an abstract property, the report is an owner’s and encumbrances report prepared by a licensed abstractor, showing the last recorded deed and any unsatisfied liens or judgments. The report must be dated within 30 days of your application.
• If you do not know what kind of property you have, contact your county recorder.