Minnesota · Property tax exemptions for seniors · Updated Oct 2026
Minnesota property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Minnesota that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Minnesota is the Property Tax Deferral for Senior Citizens. You pay property tax equal to 3% of your prior-year household income; the State pays the rest as a loan (a lien on the home).
You pay property tax equal to 3% of your prior-year household income; the State pays the rest as a loan (a lien on the home). You repay it with interest (variable, not over 5%) when you sell or cancel.
Who qualifies
You are 65 or older in the year you apply (if married, one spouse 65+ and the other at least 62), have owned, lived in and homesteaded the home for the last 5 years, have no reverse mortgage, life estate, state or federal tax liens or judgment liens, and other liens are under 75% of market value.
Income limit
Total household income of $96,000 or less.
How to apply
Apply online or on Form CR-SCD to the Minnesota Department of Revenue. Include this year's property tax statement and a lien/title report dated within 30 days (a certificate of title from the county recorder for Torrens property, or an owners and encumbrances report from a licensed abstracter).
A state refund of part of your property tax, based on your income and tax. A second refund (the 'special refund') is available if your net property tax on the same home rose more than 12% and at least $100 from 2025 to 2026, for reasons other than your improvements. A 2025 law change raised 2025 homeowner refunds by nearly 15%.
Who qualifies
Homeowners who owned and lived in their homesteaded home on January 2, 2026 (for the 2026 refund). Seniors 65+, people with a permanent and total disability, and those with retirement contributions can claim subtractions from income.
Income limit
For the 2026 refund (based on 2025 income): household income less than $142,490. The special refund has no income limit.
How to apply
File Form M1PR, Homestead Credit Refund, online, through tax software or on paper. Use the property tax statement you get from the county in March or April.
Apply online or on Form CR-SCD to the Minnesota Department of Revenue.
Include this year's property tax statement and a lien/title report dated within 30 days (a certificate of title from the county recorder for Torrens property, or an owners and encumbrances report from a licensed abstracter).
Deadline: August 15; you may file up to one year after the due date.
Renewal: Every year.
Savings estimate for Minnesota
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Minnesota
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Minnesota
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Minnesota
Who qualifies for property tax breaks for seniors in Minnesota?
Property Tax Deferral for Senior Citizens: You are 65 or older in the year you apply (if married, one spouse 65+ and the other at least 62), have owned, lived in and homesteaded the home for the last 5 years, have no reverse mortgage, life estate, state or federal tax liens or judgment liens, and other liens are under 75% of market value. Homestead Credit Refund (homeowners' property tax refund): Homeowners who owned and lived in their homesteaded home on January 2, 2026 (for the 2026 refund). Seniors 65+, people with a permanent and total disability, and those with retirement contributions can claim subtractions from income.
Is there an income limit for seniors' property tax breaks in Minnesota?
Property Tax Deferral for Senior Citizens: Total household income of $96,000 or less. Homestead Credit Refund (homeowners' property tax refund): For the 2026 refund (based on 2025 income): household income less than $142,490. The special refund has no income limit.
When is the deadline for seniors to apply in Minnesota?
Property Tax Deferral for Senior Citizens: By November 1 to defer taxes payable the following year. You may apply in the year you turn 65. Homestead Credit Refund (homeowners' property tax refund): August 15; you may file up to one year after the due date.
Do seniors have to reapply every year in Minnesota?
Property Tax Deferral for Senior Citizens: One-time; once accepted you do not reapply yearly. Homestead Credit Refund (homeowners' property tax refund): Every year.
Where do seniors apply for property tax breaks in Minnesota?
Your county assessor decides homestead classification, the market value exclusions and the blind/disabled classification; you apply to the county assessor where the home is. The Minnesota Department of Revenue runs the Homestead Credit Refund and the Senior Citizens Property Tax Deferral. For the Property Tax Deferral for Senior Citizens: Apply online or on Form CR-SCD to the Minnesota Department of Revenue.