Senior, Veteran and Disability Property Tax Relief in Minnesota

Property Tax Deferral for Senior Citizens: homeowners 65 or older in the year they apply (a spouse must be at least 62), with total household income of $96,000 or less, who have owned and lived in the home for the last 5 years and whose other liens are less than 75% of estimated market value, pay property tax equal to 3% of prior-year household income; the state pays the rest as a loan, repaid with interest (capped at 5%) when the home is sold or the deferral is canceled. Apply online or with Form CR-SCD by November 1 to defer taxes for the following year.

Market Value Exclusion for Veterans with a Disability: $300,000 of market value for a veteran with a 100% permanent and total disability rating, and $150,000 for a 70% or greater service-connected rating. The same tiers apply to a VA-approved primary family caregiver who owns and occupies a homestead by December 31 (if the veteran does not own a homestead). A surviving spouse may receive $300,000 if the veteran was rated 100% P&T, the spouse receives Dependency and Indemnity Compensation, or the veteran died of a service-connected cause in active service, until the spouse remarries or transfers the property; surviving spouses must apply to continue. Apply to the county assessor with a DD214 and VA disability documentation by December 31 for taxes payable the following year.

Minnesota has a special homestead classification for property owners who are blind or disabled; details are on a separate Department of Revenue page.

Homeowners may claim the Homestead Credit Refund (property tax refund); a law change increased the 2025 refund for homeowners by nearly 15%, and 2025 refunds filed before July 15, 2026 are adjusted automatically. Starting in 2024, renters no longer file Form M1PR and instead claim the Renter's Credit on the income tax return. Seniors may also use the property tax deferral program (see senior_exemption).