Minnesota property tax refunds go to homeowners and renters who paid more in property tax or rent than their income level allows

Minnesota's Property Tax Refund is a state program that returns money to people whose property taxes or rent are high relative to their household income. You do not have to be elderly or disabled to receive it — the program is based on income and housing costs alone. The refund comes as a check from the Minnesota Department of Revenue, usually in the fall.

The program has two tracks: one for homeowners and one for renters. Homeowners get a refund based on property taxes paid. Renters get a refund based on rent paid, because Minnesota law assumes 20% of rent covers property tax. You can only claim one or the other in a given year, not both.

Key Takeaways

  • You must have lived in Minnesota for the entire year you are claiming the refund for, and you must own or rent your home on December 31 of that year.
  • Your household income must fall below a threshold that changes each year — for 2023 it was $93,750 for most households, but varies by family size and type.
  • Homeowners claim property taxes paid; renters claim rent paid and receive a refund based on an assumed property tax portion.
  • You file the refund claim on Minnesota Form M1PR-14 along with your state income tax return, or separately if you do not file taxes.
  • The refund is based on your 2023 taxes and rent if you are filing in 2024, so there is a one-year lag between the year you paid and when you receive the money.

Income limits and household size

The income threshold for the Property Tax Refund changes each year. For the 2023 tax year (filed in 2024), the maximum household income was $93,750 for most filers. However, the exact limit depends on your household type and family size. Households with dependents, elderly members, or disabled members may have higher income limits than single filers.

You must count all household income: wages, self-employment income, Social Security, pensions, interest, dividends, and rental income. Some income is excluded — for example, certain disability payments and some types of veteran benefits — but most sources count. If you are unsure whether a specific income type counts, the Minnesota Department of Revenue website lists the full rules, or you can call their Property Tax Refund line.

The income limit is recalculated annually and announced before the filing season begins. If your income is close to the limit, check the current year's threshold before you file, because the limit may have changed since last year.

Residency and ownership requirements

You must have lived in Minnesota for the entire calendar year you are claiming the refund for. If you moved to Minnesota partway through the year, you cannot claim a refund for that year. You can claim starting the following year, once you have completed a full 12 months in the state.

On December 31 of the year you are claiming, you must own your home (for homeowners) or have a lease and be paying rent (for renters). If you sold your home or moved out before December 31, you do not meet the requirement for that year. If you bought a home or moved in after January 1, you can claim starting the following year.

You do not have to be a Minnesota citizen, but you must be a U.S. citizen or a may have access to non-citizen (as defined by federal tax law). Your spouse, if you file jointly, must also meet residency requirements.

What homeowners need to claim

Homeowners file the refund claim on Minnesota Form M1PR-14, which you submit with your state income tax return. You will need the amount of property tax you paid during the year — this appears on your property tax statement from your county assessor. If you paid property tax through an escrow account (your mortgage lender paid it on your behalf), that amount still counts.

You also need to report the market value of your home as of January 2 of the year you are claiming. This is the assessed value your county uses for tax purposes, not the sale price. Your county assessor's office can provide this number, or you can find it on your property tax statement.

If you own the home jointly with someone else, only one of you can file the claim, but both names should appear on the return. If you are married and file a joint return, you file one claim for the household.

What renters need to claim

Renters file the same form, Minnesota Form M1PR-14, but report rent paid instead of property tax. You need the total amount of rent you paid during the year. This should be the rent for your primary residence only — if you rented multiple properties, only count the one where you lived.

You do not need to provide a lease or receipt to the state, but you should keep your own records in case the Department of Revenue asks for proof. A lease, rent receipts, cancelled checks, or a statement from your landlord all work as documentation.

The refund is calculated as if 20% of your rent covers property tax. So if you paid $12,000 in rent, the program treats $2,400 as property tax and calculates your refund from there. You do not choose this percentage — it is set by state law.

How the refund amount is calculated

The refund is not a flat amount. It is based on a formula that compares your property tax (or imputed property tax from rent) to your household income. The state publishes a tax table each year showing the refund amount for different income and tax levels.

Generally, the lower your income and the higher your property tax or rent, the larger your refund. If your property tax or rent is very low relative to your income, you may not receive a refund at all — you have to meet a minimum tax-to-income ratio. The exact threshold changes yearly.

The maximum refund amount also changes each year. For 2023, the maximum was $3,500 for most households, though some household types had higher maximums. Check the current year's form and instructions for the exact maximum.

Filing and payment timeline

You file the Property Tax Refund claim on your Minnesota state income tax return, which is due April 15 (or the next business day if April 15 falls on a weekend). You can file electronically or by mail. If you do not file a state income tax return, you can file the refund claim separately by the same important date.

The Department of Revenue processes refund claims throughout the spring and summer. Refunds are typically issued in the fall, usually September through November, though the exact timing varies. You can check the status of your refund on the Department of Revenue website starting in mid-summer.

If you are owed a refund and you filed it with your income tax return, the state may explore it to any state income tax debt you owe. If you have no tax debt, the refund is issued as a check or direct deposit, depending on how you filed.

Frequently Asked Questions

Can I claim the refund if I own my home with a mortgage?

Yes. The property tax you paid counts, whether you paid it directly or your lender paid it through escrow. You report the full amount of property tax paid during the year, regardless of the mortgage balance.

What if I moved to Minnesota partway through the year?

You cannot claim a refund for the year you moved. You become may be able to access starting the following year, once you have lived in Minnesota for a full 12 months. If you moved in June 2023, you can claim a refund for 2024 (filed in 2025).

Do I have to file a state income tax return to get the refund?

No. If you do not file a state return, you can file the Property Tax Refund claim separately using Form M1PR-14 by April 15. However, if you have any state income tax liability, filing a return may be required by law regardless.

Can my adult child who lives with me claim the refund for our shared home?

Only one person per household can claim the refund. If you are the owner or primary leaseholder, you file the claim. If your child is the owner or leaseholder and you live there as a dependent, your child files instead. You cannot both claim it for the same home in the same year.

What if my property tax or rent changed during the year?

Report the total amount you actually paid during the calendar year. If you paid different amounts each month, add them all up. The refund is based on the full-year total, not an average.