Who qualifies for the Homestead classification and market value exclusion in Minnesota?

You own the property and live in it. For a full-year homestead, you must live there on January 2. For a mid-year homestead, you must live there by December 31 and apply by December 31. A relative homestead is allowed, but then neither the owner nor the occupant can claim the homestead credit refund. You get the lower class 1a rates plus the market value exclusion. The exclusion lowers your taxable market value for regular taxes. It does not lower school referendum taxes. Deadline: December 31 of the assessment year for a mid-year homestead. Occupancy on January 2 for a full-year homestead.

Who qualifies for the Blind or disabled homestead (class 1b) in Minnesota?

A blind owner, or a permanently and totally disabled occupant, with proof from the agency. Not available if the property gets the disabled veteran exclusion. The first $50,000 of taxable market value is taxed at 0.45%. Value above that is taxed like class 1a: 1.00% up to $500,000, then 1.25%. Deadline: December 31 of the assessment year.

Who qualifies for the Homestead credit refund (regular) in Minnesota?

You owned and lived in your Minnesota homestead on January 2, 2026, and it is classified homestead. Your taxes must be paid or arranged, and your 2025 household income must be under $142,490. A relative homestead cannot be claimed by the owner or the occupant. A state refund based on your tax and income, figured on Form M1PR. For refunds based on taxes payable in 2026, a one-time 14.88% increase applies. If you filed before July 15, 2026, the Department adds it without an amended return. Deadline: The Department press release says August 16, 2027 for the payable-2026 refund. Claims filed before August 15, 2026 are paid beginning in late September 2026.

Who qualifies for the Special property tax refund in Minnesota?

You owned and lived in the same homestead on January 2, 2025 and January 2, 2026. There is no income limit. A refund if your net tax rose more than 12% and by at least $100, and the increase is not from improvements. The maximum refund is $1,000. Deadline: Same deadline as the regular refund for that payable year.

Who qualifies for the Senior citizen property tax deferral in Minnesota?

You are 65 or older (if married, one spouse is 65 and the other at least 62). Household income is $96,000 or less. You have owned and lived in the home for 5 years. You have no reverse mortgage, life estate, or state or federal tax lien, and other liens are under 75% of the estimated market value. You pay 3% of your household income toward the tax. The state pays the rest as a loan with interest of no more than 5%, and files a lien. Special assessments can be deferred too. Any refunds you are due are applied to the loan. Deadline: November 1 to defer the following year's tax.

Rules by state / Minnesota

Minnesota property tax, line by line.

Your county treasurer sends your property tax statement each spring. It shows tax based on your home's taxable market value and class rate, plus special assessments as their own charges.

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At a glance

Who sends the bill: The county treasurer. Taxes payable in 2026 are based on the 2025 assessment. Taxes payable in 2027 are based on the 2026 assessment.
When it comes: A proposed-tax notice comes in November. Your tax statement comes in March or April. Manufactured-home statements are mailed in mid-July.
When it's due: May 15 and October 15. A small bill may be due in full on May 15.
If you pay late: A penalty applies if you miss the May 15 first half, and a larger penalty applies after October 15.
Value is set as of: January 2
Limits on increases: Homestead market value exclusion: if your value is $95,000 or less, 40% of it is excluded (up to $38,000). From $95,000 to $517,200, the exclusion is $38,000 minus 9% of the value over $95,000. There is no exclusion at $517,200 or more. School referendum taxes use a value that adds the exclusion back, so the exclusion does not lower them.

Bill dates source · Assessment source

What may come off

6 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead classification and market value exclusion

Who: You own the property and live in it. For a full-year homestead, you must live there on January 2. For a mid-year homestead, you must live there by December 31 and apply by December 31. A relative homestead is allowed, but then neither the owner nor the occupant can claim the homestead credit refund.
What you get: You get the lower class 1a rates plus the market value exclusion. The exclusion lowers your taxable market value for regular taxes. It does not lower school referendum taxes.
How to apply: Apply with your county assessor.
Deadline: December 31 of the assessment year for a mid-year homestead. Occupancy on January 2 for a full-year homestead.
If you're late: A mid-year homestead still gets the same benefits for the payable year. For manufactured homes taxed as personal property, apply by May 29.
After that: One time. It lasts until ownership or occupancy changes.

Source

Market value exclusion for veterans with a disability

Who: The homestead of a veteran with a VA rating of 70% or more, or 100% permanent and total (including permanent individual unemployability). Also a surviving spouse getting dependency and indemnity compensation, or the surviving spouse of a qualifying 100% permanent veteran. Also a qualifying primary family caregiver, if the veteran does not also have a homestead on another property.
What you get: $150,000 of market value excluded if the rating is 70% or more but not permanent and total. $300,000 if the rating is 100% permanent and total, for a DIC surviving spouse, or for the caregiver of a 100% permanent veteran. The caregiver of a 70% veteran gets $150,000. This replaces the regular homestead exclusion. It does not stack with it.
How to apply: Apply with your county assessor.
Deadline: December 31 to qualify for taxes payable the next year.
If you're late: You only reapply if the rating drops below 70%, rises to 100% permanent, or ownership or use changes.
After that: It continues until the rating, ownership, or use changes.

Source

Homestead credit refund (regular)

Who: You owned and lived in your Minnesota homestead on January 2, 2026, and it is classified homestead. Your taxes must be paid or arranged, and your 2025 household income must be under $142,490. A relative homestead cannot be claimed by the owner or the occupant.
What you get: A state refund based on your tax and income, figured on Form M1PR. For refunds based on taxes payable in 2026, a one-time 14.88% increase applies. If you filed before July 15, 2026, the Department adds it without an amended return.
How to apply: File Form M1PR online or on paper, using your county tax statement.
Deadline: The Department press release says August 16, 2027 for the payable-2026 refund. Claims filed before August 15, 2026 are paid beginning in late September 2026.
After that: File every year.

Form M1PR: the form · Source

Special property tax refund

Who: You owned and lived in the same homestead on January 2, 2025 and January 2, 2026. There is no income limit.
What you get: A refund if your net tax rose more than 12% and by at least $100, and the increase is not from improvements. The maximum refund is $1,000.
How to apply: File Schedule M1PR-SR with Form M1PR.
Deadline: Same deadline as the regular refund for that payable year.
After that: File every year.

Schedule M1PR-SR: the form

Senior citizen property tax deferral

Who: You are 65 or older (if married, one spouse is 65 and the other at least 62). Household income is $96,000 or less. You have owned and lived in the home for 5 years. You have no reverse mortgage, life estate, or state or federal tax lien, and other liens are under 75% of the estimated market value.
What you get: You pay 3% of your household income toward the tax. The state pays the rest as a loan with interest of no more than 5%, and files a lien. Special assessments can be deferred too. Any refunds you are due are applied to the loan.
How to apply: Send Form CR-SCD to the Department of Revenue, with your tax statement and a property report.
Deadline: November 1 to defer the following year's tax.
If you're late: You repay within 90 days of sale or death, or within one year of voluntary cancellation or loss of homestead.
After that: One time. No yearly reapplication once accepted.

CR-SCD: the form

Think your value is too high?

Asking for a lower taxable market value

Free review: Yes. You can go to an open book meeting or meet with the assessor, and then take it to the local Board of Appeal and Equalization.
Formal appeal: The local Board of Appeal and Equalization, then the county board, then Minnesota Tax Court.
Deadline: Your valuation notice gives the date for the local board. County board and Tax Court deadlines run from that notice. There is no single statewide day.
Fee: No fee was found for the local or county board. Tax Court charges a filing fee.
Good to know: Boards may be able to raise a value as well as lower it. Check the dates on your valuation notice.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

School and other referendum levies, which use referendum market value.
Special assessments, unless you defer them under the senior program.
The regular homestead exclusion, if your property takes the veteran exclusion.
Delinquent taxes, which also block the homestead credit refund.
The one-time 14.88% refund add-on, which only applies to taxes payable in 2026.

Special assessments show on your tax statement as their own charges. The homestead market value exclusion does not reduce them. The senior deferral can include them. Referendum taxes use a value that adds the homestead exclusion back.

Watch out. A relative homestead cannot be claimed for the refund by the owner or the occupant. Unpaid taxes block the homestead credit refund.

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Rules checked October 28, 2026 against official Minnesota sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.