Landlords of residential property in Minnesota must send their tenants (renters) a Certificate of Rent Paid (CRP) form by January 31 each year. Landlords can get this form from the state by searching for “CRP form” at http://www.revenue.state.
What is the Purpose of the CRP Form?
Minnesota law gives tenants (depending on income and amount of rent paid) a partial refund for the property taxes they pay indirectly through their rent. (215) To be eligible a tenant must rent a property tax-paying unit. If the tenant is renting from the government, a private college, some other person, or other entity not required to pay property taxes or make payments in lieu of taxes, the tenant is not eligible for a refund.
How Does a Renter File the CRP Form to Get the Property Tax Refund?
Renters must file with the Minnesota Department of Revenue a property tax refund return form (M-1RP) and include with it a Certificate of Rent Paid (CRP) form.
What if I had Two Renters During the Year?
The landlord must supply a Certificate of Rent Paid (CRP) form to the person who is a renter on December 31. If the renter moves prior to December 31, the owner or managing agent may give the certificate to the renter at the time of moving or mail the certificate to a forwarding address if one has been provided by the renter. The certificate must be made available to the renter before February 1 of the year following the year in which the rent was paid.
What Minnesota Law Requires Landlords to Provide a CRP Form?
Minnesota Statues section 290A.19 requires that the owner of a home or the rental management company must provide the CRP to the renter:
MINNESOTA STATUTES § 290A.19: OWNER OR MANAGING AGENT TO FURNISH RENT CERTIFICATE.
The owner or managing agent of any property for which rent is paid for occupancy as a homestead must furnish a certificate of rent paid to a person who is a renter on December 31, in the form prescribed by the commissioner. If the renter moves before December 31, the owner or managing agent may give the certificate to the renter at the time of moving, or mail the certificate to the forwarding address if an address has been provided by the renter. The certificate must be made available to the renter before February 1 of the year following the year in which the rent was paid. The owner or managing agent must retain a duplicate of each certificate or an equivalent record showing the same information for a period of three years. The duplicate or other record must be made available to the commissioner upon request. For the purposes of this section, “owner” includes a park owner as defined under section 327C.01, subdivision 6, and “property” includes a lot as defined under section 327C.01, subdivision 3.
What if the Landlord and Tenant Disagree About the Amount?
If the landlord and renter disagree about the amount of rent paid, or if the landlord fails to provide a Certificate of Rent Paid (CRP) form before January 31, the renter can request a “Rent Paid Affidavit” from the Minnesota Department of Revenue. The renter must file her property tax refund return by August 15. If you have questions, contact the Minnesota Department of Revenue at 651-296-3781 or 1-800-652-9094.