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Last updated: 28 September 2026
Minnesota homeowners can still claim the 2025 Homestead Credit Refund on Form M1PR even though the normal 2026 filing date has passed. The 2025 refund uses your 2025 household income and your property taxes payable in 2026. A 2026 law also added a one-time 14.88% increase to the regular homeowner refund.
Bottom Line
If your 2025 household income was less than $142,490 and you owned and lived in your Minnesota homestead on January 2, 2026, check Form M1PR. The final deadline to claim the 2025 refund is August 16, 2027. If your property tax rose sharply from 2025 to 2026, also check the separate special refund, which has no income limit and can be as much as $1,000.
Start with the official homeowner refund page. If you want to compare M1PR with other Minnesota tax-relief routes, use our Minnesota property tax guide.
Start Here
- Find your 2026 Statement of Property Taxes Payable. Do not use the proposed tax notice.
- Check whether the home is classified as your homestead and whether you owned and lived there on January 2, 2026.
- Gather your 2025 income records and use the current M1PR instructions before filing.
| Situation | Best first route | Main limit |
|---|---|---|
| Your property tax is high compared with income | Regular M1PR refund | 2025 household income under $142,490 |
| Your 2026 tax rose sharply | Special M1PR refund | Increase over 12% and at least $100 |
| You are 65+ and taxes remain hard to pay | Senior tax deferral | A repayable deferral with separate rules |
What Has Changed
The biggest change since this guide was last updated is a one-time increase for the 2025 Homestead Credit Refund. Minnesota Revenue updated Form M1PR in June 2026 so line 17a adds 14.88% to the regular homestead credit refund. Homeowners who filed before the update do not need to amend just to receive this increase; Revenue said it would adjust qualifying returns automatically.
The normal filing date for the 2025 return was August 17, 2026. That date has passed, but the current instructions say the final deadline to claim the 2025 refund is August 16, 2027. The Department’s June refund update also says homeowners can still file for the 2025 refund.
Key 2025 Refund Numbers
This filing is called the 2025 Form M1PR because it uses 2025 household income. For homeowners, it also uses the Statement of Property Taxes Payable in 2026. That year difference is easy to miss.
| Item | Current rule | Why it matters |
|---|---|---|
| Regular refund income limit | Less than $142,490 | Household income at or above $142,490 does not qualify for the regular refund |
| Base regular refund maximum | $3,480 | This is the normal schedule maximum before the 2026 one-time increase |
| One-time increase | 14.88% of line 17 | It is added separately, so the final regular refund can exceed the usual schedule maximum |
| Age/disability subtraction | $5,200 | It can reduce household income used in the refund calculation |
| Special refund maximum | $1,000 | This refund has no household income limit |
| Final 2025 claim deadline | August 16, 2027 | A late 2026 filer may still have time to claim the 2025 refund |
The official 2025 M1PR form shows the 14.88% increase on line 17a. The refund table in the instructions still shows the normal line 17 maximum of $3,480 because the one-time increase is calculated separately.
Who May Qualify for the Regular Refund
For the 2025 Homestead Credit Refund, Minnesota Revenue says you generally need to meet the main homeowner requirements below:
- Your total 2025 household income is less than $142,490.
- You were a Minnesota resident or part-year resident.
- You owned and occupied the home on January 2, 2026.
- The property is classified as your homestead, or your homestead application was approved.
- The homestead does not have delinquent property taxes. The instructions say taxes are generally not delinquent if they were paid or you signed a confession of judgment.
- You have a Social Security number or Individual Taxpayer Identification Number.
There are additional exclusions. For example, a person who is a dependent may not qualify, and a property classified as a relative homestead does not qualify for the homeowner or special refund. The full list is in the official M1PR booklet.
Helpful tip: If you are not sure which Minnesota property-tax program fits your situation, our Minnesota tax qualifier can help you sort the main routes before you call.
The $5,200 Senior Income Subtraction
You do not need to be 65 to claim the regular Homestead Credit Refund. Age matters because it can lower the household income used to calculate your refund.
If you or your spouse were age 65 or older on or before January 1, 2026, Form M1PR allows a $5,200 subtraction. The same line can apply when you or your spouse met Minnesota’s permanent and total disability rules by December 31, 2025. For a joint return, the subtraction is not doubled just because both spouses are 65 or both are disabled.
The Department’s subtraction guidance explains who may qualify. Form M1PR also has separate subtractions for dependents and certain retirement contributions.
Household income is broader than taxable income
Do not use only the taxable income shown on your federal return. Minnesota’s property-tax refund calculation starts with federal adjusted gross income and adds some nontaxable income. Social Security and Railroad Retirement benefits can be part of the calculation. A co-occupant’s income can also matter in some households.
The state’s household income page gives the basic rule. The M1PR booklet has the detailed line instructions and a co-occupant worksheet. This is one of the areas where free tax preparation can prevent a costly mistake.
The Special Refund Has No Income Limit
The special refund is separate from the income-based regular refund. It is meant for homeowners whose net property tax increased sharply from 2025 to 2026.
You may qualify if you owned and occupied the same home on January 2, 2025, and January 2, 2026; your net homestead property tax increased by more than 12%; and the increase was at least $100. The special refund has no household income limit.
Use Schedule M1PR-SR. The schedule says the special refund equals 60% of the qualifying increase above the 12% threshold, up to $1,000. New improvements and expired exclusions can require an adjustment, so a raw year-to-year percentage from your tax bills is not always the final calculation.
Reality check: The 14.88% one-time 2026 increase is shown on Form M1PR line 17a and is calculated from the regular refund on line 17. The special refund is entered separately on line 15. Do not simply add 14.88% to the $1,000 special-refund maximum.
You can qualify for both the regular refund and the special refund. You may also qualify for the special refund even if your income is too high for the regular refund, as long as the other special-refund rules are met.
Homestead Status and Special Situations
Counties administer Minnesota homestead classification. A homestead is generally the property you own and use as your primary residence. Minnesota Revenue says you apply through your county assessor, normally by December 31 to qualify for taxes payable the next year.
Check the homestead rules if your statement does not show the right classification. If Revenue asks for proof, it may require a county approval letter.
ITIN holders
A homeowner may use a valid Individual Taxpayer Identification Number instead of a Social Security number for the Homestead Credit Refund. If homestead classification is missing, contact your county assessor before assuming you cannot file.
Mobile home owners
Mobile home owners use the same basic homeowner refund rules, but the M1PR instructions require Worksheet 1 in certain cases, including when lot rent is part of the calculation.
Renting or business use
If you rent out part of your home or use part of it for business, you may need a worksheet to reduce the property tax used in the refund calculation. Do not use the full tax amount without checking the instructions.
How to File Form M1PR Now
- Use the right statement. Use the Statement of Property Taxes Payable in 2026 that your county issued. Minnesota Revenue says not to use the Notice of Proposed Taxes.
- Confirm homestead status. If the classification is wrong, contact your county assessor before filing.
- Calculate household income. Use 2025 income and the M1PR rules for taxable and nontaxable income.
- Check both refunds. Calculate the regular refund and review Schedule M1PR-SR if taxes rose sharply.
- Use the current form. The June 2026 form includes line 17a for the 14.88% increase.
- File before the final deadline. The 2025 claim remains available through August 16, 2027.
Minnesota Revenue allows eligible homeowners to file online, through some tax software, or by paper. See the official filing options. If mailing the form, the current form lists this address: Minnesota Property Tax Refund, Mail Station 0020, 600 Robert St. N., St. Paul, MN 55146-0020.
Do not amend only for the 14.88% increase. Minnesota Revenue says homeowners who filed before the one-time increase was added do not need to amend for that reason. The department adjusts qualifying returns automatically.
Documents to Gather
- 2026 Statement of Property Taxes Payable.
- 2025 federal and Minnesota income-tax records, if you filed them.
- Social Security, pension, Railroad Retirement, and other income records that may affect household income.
- Your spouse’s income records if you are filing a joint M1PR.
- Co-occupant information and Worksheet 5 when required.
- County homestead approval if the classification on the statement needs correction.
- Both 2025 and 2026 property-tax information for the special-refund calculation.
- Bank routing and account information if you choose direct deposit.
If you want a broader checklist for tax filing and tax-help programs, see our senior tax help guide.
After You File
Refund timing varies. Minnesota Revenue says every return is different, and paper filing, errors, or extra review can slow processing. Use the official refund status tool instead of relying on a promised payment date.
| Problem | Best next step | What to have ready |
|---|---|---|
| No status shown | Check the status tool or call the refund-status line | SSN, date of birth, exact refund amount |
| Refund is smaller | Read any Revenue notice before changing the return | Notice, M1PR copy, property-tax statement |
| You found an error | Review Form M1PRX rules | Original return and corrected information |
| Refund was offset | Check whether a qualifying government or hospital debt applied | Offset notice and debt details |
If you are enrolled in Minnesota’s Senior Citizens’ Property Tax Deferral Program, the M1PR instructions say a property-tax or state income-tax refund can be applied to your outstanding deferred-tax balance.
Denied, Delayed, or the Amount Looks Wrong
Do not file a second original M1PR. First read the notice from Minnesota Revenue and identify the exact issue. Common problems include missing homestead classification, household-income errors, a missing worksheet, or a corrected property-tax statement.
If you made a mistake or later received corrected information, Minnesota Revenue explains how to use Form M1PRX. The department says the amended-return deadline for the 2025 M1PR is generally February 15, 2030.
If the problem is homestead classification, contact your county assessor. If the issue is the refund calculation, call Minnesota Revenue at 651-296-3781 or 1-800-652-9094 before changing the return.
Free Help With M1PR
Volunteer Income Tax Assistance (VITA) and AARP Tax-Aide sites can prepare Minnesota property-tax refund returns. Minnesota Revenue says VITA can generally help people who are age 60 or older, have a disability, speak limited English, or meet the program’s income rule. AARP Tax-Aide does not have an income or age restriction, although each site may limit which returns it can prepare.
Most sites operate from February through April, but some stay open through October 15. Because it is now September 2026, use the state’s free tax site finder to check which locations are still open before traveling.
If you need broader help finding Minnesota senior services, the state’s Minnesota Aging Pathways line is 1-800-333-2433. If property taxes are only one part of a larger financial problem, our Minnesota benefits portals guide can help you find other official application systems.
Reality Checks
M1PR is a refund, not an exemption. It does not remove your property-tax bill. You still need to follow county payment rules while waiting for any refund.
The 14.88% increase is one-time. It applies to the 2025 Homestead Credit Refund tied to property taxes payable in 2026. Do not assume the same increase will apply to later years.
Late filing is still time-limited. The normal 2026 filing date has passed. The current final deadline for the 2025 refund is August 16, 2027.
Other relief works differently. The senior deferral is a loan-like deferral that must be repaid. If you need a wider comparison, see our property tax relief guide.
Backup Options if M1PR Is Not Enough
If you are 65 or older and the remaining property tax is still too hard to pay, the Minnesota Senior Citizens’ Property Tax Deferral Program may reduce the amount you pay each year, but the unpaid portion becomes a state loan secured by a lien. Review our Minnesota deferral guide before choosing that route.
If your housing costs are becoming unsafe overall, our Minnesota housing help guide covers other housing routes. If you face an immediate bill crisis, use the Minnesota emergency guide. For ongoing budget pressure, our fixed-income bill guide lists ways to lower recurring costs.
Common Mistakes to Avoid
- Using the wrong year. The 2025 M1PR uses 2025 household income but property taxes payable in 2026.
- Using the proposed notice. Use the Statement of Property Taxes Payable.
- Calling $3,480 the final maximum. That is the normal line 17 schedule maximum before the one-time 14.88% increase.
- Missing the special refund. A large tax increase can qualify even when income is too high for the regular refund.
- Ignoring co-occupant rules. Another adult in the home can change household income in some cases.
- Assuming age 65 is required. Age 65 is not required for the regular refund; it may provide the $5,200 subtraction.
- Amending only for the increase. Revenue says earlier filers do not need to amend just to get the 14.88% adjustment.
- Waiting past August 2027. The late-filing period is not open forever.
Phone Scripts You Can Use
Check homestead status
“I am preparing a Minnesota Homestead Credit Refund. Can you confirm whether my property at [address] is classified as my homestead for taxes payable in 2026? If not, what do I need to correct it?”
Ask Revenue about M1PR
“I am filing the 2025 Form M1PR after the normal due date. I understand the final claim deadline is August 16, 2027. Can you tell me which current form and attachments I need for my situation?”
Check refund status
“I filed Form M1PR on [date]. I want to check the status and whether you need anything else from me. I have my Social Security number, date of birth, and refund amount ready.”
Ask about a tax jump
“My 2026 homestead property tax increased a lot from 2025. Can you help me confirm whether I should complete Schedule M1PR-SR for the special refund and whether new improvements affect the calculation?”
Resumen en Español
El reembolso Homestead Credit Refund de Minnesota se solicita con el formulario M1PR. Para el reembolso de 2025, se usa el ingreso del hogar de 2025 y los impuestos de propiedad pagaderos en 2026. El ingreso del hogar debe ser menor de $142,490 para el reembolso regular.
En 2026, Minnesota añadió un aumento único de 14.88% al reembolso regular. Si usted o su cónyuge tenían 65 años o más el 1 de enero de 2026, puede haber una resta de $5,200 del ingreso del hogar. El reembolso especial no tiene límite de ingreso; puede aplicar si el impuesto neto subió más de 12% y por lo menos $100.
La fecha normal de 2026 ya pasó, pero la fecha final para solicitar el reembolso de 2025 es el 16 de agosto de 2027. Para preguntas llame al Departamento de Ingresos de Minnesota al 651-296-3781 o 1-800-652-9094. Hay servicios de intérprete gratuitos.
Frequently Asked Questions
Do I have to be 65 to file M1PR?
No. Age 65 is not required for the regular Homestead Credit Refund. If you or your spouse were 65 or older on or before January 1, 2026, you may claim the $5,200 age subtraction when calculating household income.
What is the 2025 income limit?
Your total 2025 household income must be less than $142,490 for the regular homeowner refund. The special refund does not have a household income limit.
Did the maximum refund increase in 2026?
The normal regular-refund schedule still has a base maximum of $3,480, but the updated 2025 Form M1PR adds a one-time 14.88% increase to the regular refund on line 17a. That means the final regular refund can exceed the usual schedule maximum.
Can I still file after August 2026?
Yes. The normal filing date for the 2025 M1PR was August 17, 2026, but Minnesota Revenue says the final deadline to claim the 2025 refund is August 16, 2027.
Can I get both refunds?
Yes. A homeowner may qualify for both the regular income-based Homestead Credit Refund and the special refund for a large property-tax increase. The two amounts are calculated separately on the M1PR filing.
About This Guide
Sources: This guide uses official Minnesota Department of Revenue, state, local, and other high-trust sources linked in the article.
Editorial note
This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GrantsForSeniors.org is not affiliated with a government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Despite careful verification, errors may occur. Email info@grantsforseniors.org with corrections.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Readers should confirm current details directly with the responsible official program before acting.
Last updated: 28 September 2026 · Next review: 28 January 2027
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