How to File Form M1PR: Income, Refund Lookup, and Deadlines

To file Form M1PR and claim Minnesota’s Homestead Credit Refund for 2025, gather your Statement of Property Taxes Payable and every household member’s income records, calculate household income, complete the form (adding Schedule M1PR-SR if your property tax jumped by more than 12%), and submit it separately from your Minnesota income tax return by August 17, 2026. Your 2025 household income must be under $142,490 to qualify.¹

Who Files Form M1PR

You file M1PR if you owned and lived in your home as your primary residence on January 2, 2026, the property is classified as a homestead, and your 2025 household income was below $142,490. Mobile and manufactured home owners who pay lot rent also file M1PR, using a separate worksheet in the instructions.²

Renters no longer use this form. Starting with the 2024 tax year, the Renter’s Credit is claimed on Schedule M1RENT attached to your Minnesota income tax return (Form M1). If you rent, do not use M1PR or the state’s online property tax refund system; both are for homeowners only, and filing there as a renter will delay your credit.²

One eligibility snag: if any property taxes on the home are delinquent, you need to pay them or set up a payment plan with the county before filing. Get a receipt or a signed Confession of Judgment from the county auditor-treasurer’s office and include it with your M1PR.

Documents to Gather Before You Start

Have these in front of you before opening the form:

Your Statement of Property Taxes Payable (also called the Truth-in-Taxation Statement) from the county. The net property tax figure copies straight onto the form.
W-2s, 1099s, Social Security statements, and any other income records for every person who lived in your household during 2025, except dependents.
Last year’s property tax statement, if you plan to claim the Special Property Tax Refund on Schedule M1PR-SR.

Mobile home owners paying lot rent also need their lot rent records and Worksheet 1 from the instructions, because the calculation differs from a traditional homestead.²

Completing the Form

Household Income

This is the number that decides both whether you qualify and how much you get back, and it is broader than your federal AGI. Household income includes the income of everyone living with you (dependents excluded) and adds back nontaxable items federal AGI leaves out, including Social Security benefits, tax-exempt interest, and workers’ compensation.³

You can then subtract certain amounts to lower that figure. If you are age 65 or older, disabled, or have dependents, the M1PR instructions list specific subtractions.⁴ Getting household income right matters more than any other entry on the form.

Looking Up Your Refund

You do not calculate the refund yourself. Once you have household income and net property tax, the M1PR instructions include a table that produces the refund amount directly. The maximum is $3,310 for households with income under about $50,100, dropping to $650 once household income passes $130,350, and zero at $142,490.¹

Adding the Special Property Tax Refund

If your net property tax on the same homestead went up by more than 12% from 2025 to 2026 and the dollar increase is at least $100, you qualify for a second refund on Schedule M1PR-SR, attached to your M1PR. There is no income limit. The refund equals 60% of the increase above the 12% threshold, capped at $1,000.⁵

Watch for one exclusion. Any portion of the increase caused by improvements you made to the home, or by an expired exclusion, does not count toward the calculation. Worksheet 3 in the instructions backs those amounts out.² You can claim the Special Refund alongside the regular Homestead Credit Refund.

Submitting the Form

Form M1PR is filed separately from your Minnesota income tax return. You have two options.

Electronic Filing

The Department of Revenue offers a free Property Tax Refund Online Filing System, and most commercial tax software supports M1PR as well.⁶ E-filing with direct deposit is the fastest route.

Paper Filing

Mail the completed form and any schedules to Minnesota Property Tax Refund, Mail Station 0020, 600 Robert St. N., St. Paul, MN 55146-0020.⁷ Both spouses must sign a joint return.

Deadlines

The standard deadline is August 15. For the 2025 return it moves to August 17, 2026, because August 15 falls on a Saturday. You have until August 16, 2027 to claim the 2025 refund; anything after that is lost.²

After You File

If you file by the August deadline, expect the refund by the end of September. The Department’s general guideline is 90 days from when it receives a complete return, or late September, whichever is later. Electronic filers with direct deposit are paid first.

If the bank information on your return is wrong or the account has been closed, the state mails a paper check. Property tax refund checks expire after two years, and reissuing an expired check requires you to show that circumstances beyond your control kept you from cashing it.⁸

If you owe past-due state taxes, child support, or other qualifying debts, the Department can offset your refund against that balance and will send a letter explaining the amount applied.⁹

1
Minnesota Department of Revenue. Homeowner’s Homestead Credit Refund
2
Minnesota Department of Revenue. 2025 Homestead Credit Refund Forms and Instructions
3
Minnesota Office of the Revisor of Statutes. Minnesota Statutes Chapter 290A
4
Minnesota House of Representatives. Homestead Credit Refund Program
5
Minnesota House of Representatives. Targeting Property Tax Refund
6
Minnesota Department of Revenue. Filing for a Property Tax Refund
7
Minnesota Department of Revenue. 2025 Form M1PR Homestead Credit Refund
8
Minnesota Department of Revenue. Refund Information
9
Minnesota Department of Revenue. Offsets