Guide · Form M1PR
Minnesota'sHomestead Credit Refundfor mobile home owners.
If you own a mobile home in Minnesota and rent the lot under it, you may qualify for the Homestead Credit Refund, the same as any homeowner. Here's who may qualify for 2025, why you file Form M1PR and not the Renter's Credit, and the four dates the refund runs on. Minnesota Revenue has the final word on your own return.
By Shafer Terrace and Redfield Court · · For the 2025 refund, filed in 2026 · Not tax advice
Can a mobile home owner get the Homestead Credit Refund?
Yes, if you qualify. Minnesota Revenue puts it in one line:
“The refund qualifications for mobile home owners are the same as homeowners.”
That holds when you own the home and rent the land under it, the way homes at Shafer Terrace and Redfield Court in Shafer work. The difference is in the paperwork: your lot rent counts toward the property tax figure on the return, through a worksheet. More on that below.
Source: Minnesota Department of Revenue, Homeowner's Homestead Credit Refund. All sources
Who may qualify for the 2025 refund
For the regular refund, Minnesota Revenue's 2025 instructions list these requirements. All of them have to be true.
- You owned and lived in the home on January 2, 2026.
- Your total household income for 2025 was less than $142,490.
- You were a Minnesota resident or part-year resident.
- The home is classified as your homestead, or you applied for homestead classification and it was approved.
- The homestead has no delinquent property taxes.
- You can't be claimed as someone else's dependent.
Source: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026). All sources
The $142,490 limit is household income for 2025, and the instructions define what counts toward it. The limit changes most years, so check the current figure with Minnesota Revenue before you file.
Form M1PR, not the Renter's Credit
Owners who rent the lot file Form M1PR, the Homestead Credit Refund. The park's Certificate of Rent Paid can make it look like a renter's refund, but Minnesota Revenue is plain about it:
- FileForm M1PR, with Worksheet 1
- Not for lot rent onlySchedule M1RENT, Renter's Credit
“Do not file Schedule M1RENT, Renter's Credit, for lot rent paid only.”
Sources: Minnesota Department of Revenue, Homeowner's Homestead Credit Refund; Minnesota Department of Revenue, Renter's Credit FAQs. All sources
The paper year: four dates, in order
The refund runs on four dates. For a home on rented land, two of them differ from a typical homeowner's: the park's Certificate of Rent Paid, and a county tax statement that comes in mid-July instead of spring. Here they are where they fall in 2026.
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January 2, 2026
Own and live in the home
Eligibility is set by whether you owned and lived in the home on January 2, 2026.
Source: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026). All sources
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Before February 1
The park's Certificate of Rent Paid
Minnesota law says the park owner must make the Certificate of Rent Paid (CRP) for your lot rent available before February 1 of the year after the rent was paid.
Source: Minnesota Statutes 2025, section 290A.19 (park owner's rent certificate). All sources
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Mid-July
The county's property tax statement
Minnesota Revenue says mobile homeowners get their property tax statement from the county in mid-July, later than other homeowners.
Source: Minnesota Department of Revenue, Homeowner's Homestead Credit Refund. All sources
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August 17, 2026
File Form M1PR
The 2025 return should be electronically filed, postmarked or dropped off by August 17, 2026. The final deadline to claim the 2025 refund is August 16, 2027.
Source: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026). All sources
The line is drawn to scale across the 2026 calendar. Dates are for the 2025 refund; Minnesota Revenue moves them a little each year.
Worksheet 1, line by line
Worksheet 1 in the M1PR instructions turns your lot rent into part of the property tax figure on the return. It's two numbers and a sum, and it goes in with the return.
Line 1Line 3 of your 2025 CRP, multiplied by 17%
Line 2Line 1 of your Statement of Property Taxes Payable in 2026
Line 3Add lines 1 and 2. This goes on line 14 of Form M1PR, and the worksheet goes in with the return.
Source: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026). All sources
So you need both papers before you can finish the return: the park's Certificate of Rent Paid for line 1 and the county's statement for line 2. Whether line 14 turns into a refund depends on the refund table and your household income, which Minnesota Revenue publishes with the instructions.
The special refund, if the tax jumped
The special refund has no income limit. You may qualify if you owned and lived in the same home on January 2, 2025 and January 2, 2026, and its net property tax went up more than 12% and at least $100. The most it pays is $1,000, and it's claimed on Schedule M1PR-SR with Form M1PR.
During the 2026 legislative session, Minnesota enacted a one-time 14.88% increase to the refund; line 17a was added to the 2025 Form M1PR to calculate it.
Source: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026). All sources
Missed August? Where to get help
You still have time. The August 17, 2026 date is when the 2025 return should be in, but the final deadline to claim the 2025 refund is August 16, 2027.
- Free help filing. Minnesota Revenue lists free tax preparation by IRS-certified volunteers around the state. Search “Free Tax Preparation” on revenue.state.mn.us to see who it serves and where.
- Checking on a refund. Minnesota Revenue says to check the status of a refund with its Where's My Refund tool, after July 1.
- Your own situation. This guide is a summary, not tax advice. The Homestead Credit Refund page and the instructions are the final word.
Sources: Minnesota Department of Revenue, 2025 Form M1PR Homestead Credit Refund instructions (updated June 5, 2026); Minnesota Department of Revenue, Homeowner's Homestead Credit Refund. All sources
The refund is one line in the cost of owning a home on rented land. For the rest, see how lot rent works in Minnesota and how buying a home here works.
Questions
Can I get the Homestead Credit Refund if I own a mobile home but rent the lot?
You may qualify. Minnesota Revenue says the refund qualifications for mobile home owners are the same as for homeowners. Owners who pay lot rent file Form M1PR and include Worksheet 1 from the M1PR instructions.
Can I claim the Renter’s Credit for lot rent?
No. Minnesota Revenue says not to file Schedule M1RENT, the Renter’s Credit, for lot rent paid only. If you own the home and rent the lot, the lot rent goes into Worksheet 1 on Form M1PR instead.
What is the income limit for the 2025 refund?
For the regular refund, your total household income for 2025 has to be less than $142,490. The special refund has no income limit.
Where do I get a Certificate of Rent Paid for lot rent?
From the park owner. Minnesota law says the park owner must make the Certificate of Rent Paid available before February 1 of the year after the rent was paid. If you live in Shafer Terrace or Redfield Court and don’t have yours, call 1-800-209-1533.
When does a mobile home owner get the property tax statement?
Minnesota Revenue says mobile homeowners get their property tax statement from the county in mid-July. Other homeowners get theirs in March or April.
When is Form M1PR due for 2025?
The 2025 return should be electronically filed, postmarked or dropped off by August 17, 2026. The final deadline to claim the 2025 refund is August 16, 2027.