To apply for these refunds, use Form M1PR, Minnesota Property Tax Refund which can be downloaded from the Minnesota Department of Revenue.
Forms and instructions are also available at many libraries after January 1. You can also order them by calling the department's 24-hour forms order service: 651-296-4444. This year's filing deadline is August 15, 2011. Returns can be filed up to a year after the due date. The statute of limitations will lapse for claiming the refund after one year.
You should have received your refund by the end of September if you filed by August 1, or 60 days after you file, whichever is later. For more information, see the Minnesota Property Tax Refund instruction booklet.
This program allows people 65 years of age or older whose household incomes are $60,000 or less, to defer a portion of their homestead property taxes. You, or your spouse, if you are married, must have owned and occupied your homestead for the last 15 years. The deferred tax is a loan from the state. While in this program, you will pay no more than 3 percent of your household income toward your property taxes and the state will pay the rest. You or your heirs will need to repay the deferred amount before you can transfer title of the property.
A property may qualify even if there are unpaid special assessments or property taxes, penalties or interest. For questions related only to this program, contact the Minnesota Department of Revenue at 651-296-0333.