How to File Form M1PR for a Property Tax Refund
A guide for Minnesota homeowners and renters filing Form M1PR. Understand the complete process to ensure you claim your property tax refund accurately.
Minnesota offers two distinct property tax relief programs for its residents. The Homestead Credit Refund provides a refund for eligible homeowners, while the Renter’s Credit reduces state income tax for eligible renters.
Determining Your Eligibility
Homeowner Requirements
To qualify for the Homestead Credit Refund as a homeowner, you must have been a Minnesota resident for the entire year and your property must be classified as your homestead. This means you owned and occupied the property as your primary residence as of January 2. For the refund filed in 2025, your total household income must be less than $139,320. Homeowners might also qualify for a special refund if their net property tax increased by more than 12 percent and at least $100 from the previous year; this special refund does not have an income limit.
Renter Requirements
Renters may be eligible for the Renter’s Credit. To qualify, you must be a Minnesota resident for the entire year. For the credit filed in 2025, your Adjusted Gross Income (AGI) must be $75,390 or less. The credit is based on the idea that a portion of your rent goes toward paying property taxes. The state considers 17% of the rent you paid to be for property taxes, and the rental unit must be subject to property tax to claim the credit.
Information and Documents Needed to File
For the Renter’s Credit
Before filing, renters must have a Certificate of Rent Paid (CRP) for the relevant year. Your landlord is legally required to provide you with a completed CRP by February 1. This document shows the total rent you paid and is necessary to complete Schedule M1RENT, which is filed with your Minnesota income tax return.
For the Homestead Credit Refund
Homeowners need their Statement of Property Taxes Payable for the year they are filing. This document, mailed by your county, provides the Property ID number and total property tax amount needed to complete Form M1PR. To calculate the refund, homeowners must also report their total household income, which includes federal adjusted gross income (AGI) from a federal return, plus any nontaxable income like contributions to certain retirement plans and veterans’ benefits.
How to Submit Your Forms
Homeowners file Form M1PR by the August 15 deadline. Renters claim their credit by filing Schedule M1RENT with their Minnesota Individual Income Tax return, Form M1, by the April 15 deadline. The Minnesota Department of Revenue encourages electronic filing through its website or approved tax software, as it is the fastest way to process the return. Paper filing by mail is also an option.
After submitting your return, you can track its status. Use the “Where’s My Refund?” tool on the Department of Revenue’s website to check on your refund.
Special Filing Circumstances
If you are filing on behalf of a deceased person who would have otherwise qualified for the Homestead Credit Refund, you can still claim it. You must attach Form M23, Statement of Claimant to Refund Due on Behalf of a Deceased Taxpayer, to the Form M1PR. A renter’s credit can be claimed on a deceased person’s final income tax return.
If you moved during the year and were both a homeowner and a renter, you may be eligible for both refunds. You must file Form M1PR to claim the Homestead Credit Refund for the time you owned and lived in your home, and also claim the Renter’s Credit on your Form M1 for the time you rented.
Changes in marital status, such as marriage or divorce during the tax year, also affect the calculation. Household income must be reported according to your marital status on December 31.