If you work with clients who have Individual Taxpayer Identification Numbers (ITINs), they now qualify for the Homestead Credit Refund (for Homeowners). This change is effective for tax years 2022 and later.

What does this mean for my clients?

Homeowners with ITINs can now qualify for two forms of tax relief:

• Homestead classification: Your county can classify your client?s home as their primary residence for tax purposes. If your client has homestead status, they can usually get a lower property rate and more tax relief compared to other property classes.
• Homestead Credit Refund: The Minnesota Department of Revenue offers this refundable credit to help ease your client?s property tax payments.

How can my clients get these benefits?

To qualify for the tax year 2022 refund, you client must meet these requirements:

• Their household income less than $128,280.
• They owned and occupied the home on January 2, 2023.
• Their home is classified as a homestead, or they applied for homestead classification and had it approved.
• Their homestead has no delinquent property taxes.

To help your client claim the refund:

1. Check your client?s property valuation statement to see if their property has a homestead classification. If not, they will need to apply for it with their county assessor?s office by December 31, 2023. When applying, they should request a signed statement from the office confirming their application?s approval.

Note: If your client is a mobile homeowner applying for the 2022 refund, they must have applied for and received homestead classification by May 29, 2023

2. Complete Form M1PR, Homestead Credit Refund (for Homeowners) and Renter?s Property Tax Refund. You can file this form electronically or by paper.

3. File your client?s completed Form M1PR. Include their approved homestead application statement and other needed documents for claiming the refund.

Note: 2022 Forms M1PR are due August 15, 2023. The final deadline to claim the 2022 refund is August 15, 2024.

What if I have questions?

If you have questions about:

• Homestead classification, contact your county assessor?s office.
• The Homestead Credit Refund, see our Property Tax Refund webpages.