Minnesota · 2026
Minnesota property tax exemptions
✓ Verified August 2026 against official county pages — 3 sources linked below.
Exemptions lower the value your taxes are figured on — for most homeowners they're the easiest money on this page. Nearly every one has a filing date, though, and missing it usually costs you a year. The statewide programs and their deadlines are below; many counties and cities layer their own versions on top.
| Exemption | Deadline to file | What it's worth |
|---|---|---|
| Homestead classification & market value exclusion | Apply with the county assessor by December 31 to affect next year's taxes | Homestead classification lowers the class rate on your primary residence and applies a market value exclusion that phases out as value rises — the exclusion helps modest-value homes most |
| Property tax refund (circuit breaker) | File annually with the state (Form M1PR, due in August) | A state refund for homeowners whose property taxes exceed the statutory share of household income — plus a special refund in years the bill jumps sharply |
| Senior citizens' property tax deferral | Apply with the state | Caps out-of-pocket taxes at 3% of income for qualifying homeowners 65+ — the rest defers as a state lien |
| Disabled veterans market value exclusion | Apply with the county assessor | Excludes a substantial slice of market value for veterans with 70%+ service-connected disability, more for total and permanent |
65 or older?
Start with the Senior citizens' property tax deferral — Caps out-of-pocket taxes at 3% of income for qualifying homeowners 65+ — the rest defers as a state lien. Deadline: Apply with the state.
Comparing states? Every state's senior program is in the senior property tax exemptions by state table.
How to file
Homestead classification & market value exclusion: One-time homestead application with the county assessor when you buy and occupy.
Property tax refund (circuit breaker): File the M1PR with your income and property tax statements.
Senior citizens' property tax deferral: Application through the Department of Revenue once age and income tests are met.
Disabled veterans market value exclusion: File with VA documentation; surviving spouses may retain the benefit.
Amounts and dates above are the statewide baseline — where counties or cities run their own versions, the local deadline and paperwork can differ. Confirm with your county assessor before relying on a date.
Exempted and still think the bill is high? The next lever is the value itself: how to appeal in Minnesota.
Common questions
- When is the Minnesota homestead exemption deadline?
- Apply with the county assessor by December 31 to affect next year's taxes. One-time homestead application with the county assessor when you buy and occupy.
- Does Minnesota have a senior property tax exemption?
- Yes — Senior citizens' property tax deferral. Caps out-of-pocket taxes at 3% of income for qualifying homeowners 65+ — the rest defers as a state lien. Deadline: Apply with the state.
- Do Minnesota exemptions apply automatically?
- Most don't — nearly every program starts with an application, and some must be renewed. Missing the filing window usually means waiting a year, so if you live in the home you own, check what you've claimed before anything else. Confirm details with your county assessor.
Sources
Every fact on this page comes from an official page. Check them yourself:
- MN Dept. of Revenue — appealing property value and classification — checked 2026-08-12
- Nicollet County MN — important dates & deadlines — checked 2026-08-12
- MN Tax Court — property tax petitions booklet — checked 2026-08-12