Minnesota Form M1PR is the return homeowners file to claim the Homestead Credit Refund, which offsets property taxes that are high relative to household income. For claims based on taxes payable in 2026 and 2025 household income, the form is due August 15, 2026, and your household income must be under $142,490 to qualify for the regular refund.1Minnesota Department of Revenue. Homeowner’s Homestead Credit Refund One thing to clear up first: if you rent, this is no longer your form. Starting with tax year 2024, renters claim their credit on Schedule M1RENT with the state income tax return instead.2Minnesota Department of Revenue. Renter’s Credit
Who Can File Form M1PR
Three conditions have to be met. You must be a Minnesota resident. Your 2025 household income must fall below $142,490. And you must have owned and lived in the same home on both January 2, 2025, and January 2, 2026.1Minnesota Department of Revenue. Homeowner’s Homestead Credit Refund That two-date rule keeps people from claiming a refund on a home they only briefly occupied.
If someone else claims you as a dependent on their federal return, you can’t file for the refund. A dependent’s income also gets left out of the household income calculation.3Minnesota Office of the Revisor of Statutes. Minnesota Statutes 290A.03 – Definitions
What to Gather Before You Start
Pull these together before you open the form:
- Your Statement of Property Taxes Payable in 2026. Your county treasurer mails this by March 31. Line 1 shows the qualifying tax amount, which excludes special assessments; that’s the figure you’ll carry to the M1PR.4Minnesota Department of Revenue. Property Tax Statement Instructions for Payable 2025
- Income records for everyone in your household: W-2s, 1099s, Social Security statements, and documentation of any nontaxable income received during 2025.
- Your filed federal and state income tax returns, which you’ll use to pull adjusted gross income and identify retirement contributions and other add-backs.
If You Used Part of Your Home for Business or Rented Part of It Out
Homeowners who claimed a federal deduction for business use of the home, or who rented a portion of the home to someone else, have to reduce the qualifying tax figure. Use Worksheet 2 in the M1PR instructions: take Line 1 of your property tax statement, multiply it by the percentage of the home that was not used for business or rented out, and enter the result on Line 14 of Form M1PR.5Minnesota Department of Revenue. 2025 Property Tax Refund Return M1PR Instructions Skip Worksheet 2 if Line 1 of your property tax statement is less than Line 5.
How to Report Household Income
Household income is broader than federal adjusted gross income, and this is the section where filers most often go wrong. You start with federal AGI, then add back nontaxable income that many people assume doesn’t count. The statute specifically pulls in Social Security benefits, veterans’ benefits, workers’ compensation, nontaxable strike benefits, disability or sick pay, public assistance, tax-exempt interest from government bonds, and nontaxable pension or annuity payments.3Minnesota Office of the Revisor of Statutes. Minnesota Statutes 290A.03 – Definitions
If other adults live with you, their income counts too (dependents excluded). Retirement contributions to 401(k) plans, IRAs, and similar accounts may also be added back to the extent they exceed a statutory base amount. The Department of Revenue cross-checks what you report against other filings, and mismatches slow down or reduce refunds.
The Special Refund for Big Tax Jumps
Form M1PR also handles a second refund, the special or “targeting” refund, aimed at homeowners whose property taxes rose sharply. There’s no income cap on it, so higher earners can claim it too. You qualify if all four of these are true:
- You owned and lived in the same home on both January 2, 2025, and January 2, 2026.
- Your net property tax rose by more than 12% from 2025 to 2026.
- The increase was at least $100.
- The increase was not caused by improvements you made.
That last point matters. If you added a garage or finished the basement and the assessed value went up, the portion of the tax increase tied to those improvements doesn’t count toward the 12% threshold.1Minnesota Department of Revenue. Homeowner’s Homestead Credit Refund You can claim both refunds on the same M1PR; the regular refund calculation uses your taxes after subtracting any special refund.
How to Submit the Form
You have three ways to file:
- The Department of Revenue’s free Property Tax Refund Online Filing System. It’s the fastest option and gives you immediate confirmation of receipt.6Minnesota Department of Revenue. Filing for a Property Tax Refund
- Commercial tax software. Some packages support electronic filing of Form M1PR; check with your provider.
- Paper by mail. Send the completed form to Minnesota Revenue, Mail Station 0020, 600 N. Robert St., St. Paul, MN 55146-0020. The envelope needs to be postmarked by August 15. Certified mail or another trackable method gives you proof of timely filing if anything goes missing.
The Filing Deadline
Form M1PR is due August 15, 2026. If you miss that date, you can still file up to one year later, through August 15, 2027, but your refund will be delayed.6Minnesota Department of Revenue. Filing for a Property Tax Refund After that one-year window closes, the refund for that year is gone for good. There’s no extension procedure; the state begins working on your return only once it arrives.
When Your Refund Arrives
Homeowners who file by August 15 typically receive the refund in late September or October. The state has to verify property data with county offices, which adds weeks. Paper returns take longer than electronic ones. Form M1PR lets you choose between a paper check and direct deposit, and direct deposit usually arrives a few days sooner.
You can check status with the Department of Revenue’s “Where’s My Refund?” tool. If you filed a paper return for the current year, your information won’t appear in the system until July.7Minnesota Department of Revenue. Where’s My Refund? The tool shows where the return is in the process and, once finalized, the date the refund was sent.
Fixing a Mistake After You File
If you catch an error after filing, use Form M1PRX, the Amended Homestead Credit Refund. You have 3.5 years from the original due date. The 2025 M1PR was due August 15, 2026, so the amendment window for that year closes February 15, 2030.8Minnesota Department of Revenue. Amending a Property Tax Refund Common triggers are a corrected property tax statement from the county, income you left off, or a household member’s income that was allocated wrong.
If You Moved During the Year
The January 2 rule cuts sharply. If you owned and lived in a home for part of 2025 but did not own and live in it on January 2, 2026, you cannot claim the homestead credit refund for that home.5Minnesota Department of Revenue. 2025 Property Tax Refund Return M1PR Instructions You claim only on a property where you owned and lived on that date.
If you rented during 2025 and then bought a home you lived in on January 2, 2026, you may be able to claim both credits. File Form M1PR for the homestead credit refund on the new home, and claim the renter’s credit for your rental period on Schedule M1RENT with your income tax return.5Minnesota Department of Revenue. 2025 Property Tax Refund Return M1PR Instructions Renters filing M1RENT follow the income tax deadline (typically April 15) instead of the August 15 M1PR deadline, and they need a Certificate of Rent Paid from the landlord, which must be provided by January 31.9Minnesota Department of Revenue. Certificate of Rent Paid (CRP) Instructions The renter’s credit for 2025 has its own household income limit of $77,570.2Minnesota Department of Revenue. Renter’s Credit