Form CR-SCD, Property Tax Deferral Application for Senior Citizens 
Your Name                                       Social Security Number            Date of Birth

Spouse’s Name                                   Social Security Number            Date of Birth

Mailing Address                                 City                              State             ZIP Code 

County                                          Last Year’s Total Household Income

Property Information
Parcel ID Number                                Year Property was Purchased       Estimated Market Value

Is Property Currently Classified as Homestead?  Year Homestead was Established    Property Type
 Yes        No                                                                     Torrens           Abstract    Both
Legal Description of Property

The information on this application is correct to the best of my knowledge.
Your Signature                                  Date                              Daytime Phone

Spouse’s Signature                              Date                              Daytime Phone

Attach to this form: 
•  A copy of this year’s property tax statement
•  A property report (see instructions) 
Mail your completed application, copy of this year’s property tax statement, and property report to:
Minnesota Department of Revenue
Mail Station 3340
600 N. Robert St.
St. Paul, MN 55146-3340

(Rev. 4/20)

Instructions for Form CR-SCD

About the Property Tax Deferral for Senior Citizens
Property Tax Deferral for Senior Citizens allows people 65 or older to defer a portion of their property taxes. Participation is voluntary. 
This is a loan from the state and a tax lien will be placed on your property. This lien must be paid when your property is sold. In the 
event of your death, your estate must pay the lien.
For more information, visit our website at www.revenue.state.mn.us and type tax relief into the Search box.

Who Qualifies
To qualify, all of the following must be true:
•  You are 65 or older in the year you apply. If married, one of you is 65 or older and the other is at least 62
•  Your household income is $60,000 or less
•  You have owned and lived in your home for the last 15 years
•  Your home has been homesteaded for 15 years
•  You do not have a reverse mortgage, a life estate, or any state or federal liens on your property
•  Other liens against your property are less than 75% of the estimated market value

When to Apply
Apply by November 1 to defer your property taxes the following year. You may apply in the year you turn 65. Once accepted, you do 
not need to reapply. 

Information Needed to Complete this Application
Last year’s total household income is the amount you entered on line 6 of your Form M1PR, Homestead Credit Refund (for 
Homeowners) and Renter’s Property Tax Refund.
Your property tax statement contains:
•  Parcel ID Number
•  Estimated Market Value
•  Year Homestead was Established
Your property type can be Torrens, abstract, or both. If you do not know what kind of property you have, contact your county recorder.
The legal description of property is found on your property report.

Property Report
You must submit a property report detailing any mortgages, liens, or judgements on the property. 
• For Torrens property, the report is a copy of the current certificate of title, available from your county recorder’s office. The cer-
  tificate must be dated within 30 days of your application.
• For abstract property, the report is an owners and encumbrances report prepared by a licensed abstracter showing the last deed 
  recorded and any unsatisfied liens or judgments. The report must be dated within 30 days of your application.

How We Use Your Information
Some of the information on this application is private data. We use the information to determine your eligibility. To verify information, 
we may share it with the county assessor, the county attorney, and federal, state, or local taxing authorities. You’re not required to 
provide the information we ask for. If you do not provide it, we cannot accept your application.  

Questions?
Email us at PropTax.Deferral@state.mn.us or call us at 651-556-6091.
This information is available in alternate formats.