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Include the amounts for Line A and Line B on Line 1. For example, if $2,000 of rent was paid by Medical Assistance, $3,000 was paid by
Minnesota Housing Support, and $5,000 was paid by the renter, enter $2,000 on Line A, $3,000 on Line B, and $10,000 on Line 1.
• Nursing homes or intermediate care facilities: Multiply the number of months the resident lived in the care facility by $600. Do not is-
sue residents a CRP for short-term or transitional care
• Adult foster care homes: Multiply the number of months the resident lived in the adult foster care home by $930
• Assisted living facilities: Go to www.revenue.state.mn.us, enter assisted living into the Search box, and select “CRP Information for
Landlords”
• Caretaker: Include the amount of rent actually paid. Enter any caretaker rent reduction on line 2.
See “What constitutes rent?” on page 1.
Line 2
If the renter paid a reduced rent in exchange for being a caretaker, enter the amount of the reduction on this this line. For example, if rent
is reduced by $200 per month for caretaking, enter $2,400 ($200 x 12 months). Split the caretaker rent reduction evenly between all adult
occupants.
Penalties
If you do not give CRPs to your renters, we can assess a $100 penalty for each CRP not issued. You must issue a CRP for rent actually paid
even if the renter owes back rent.
If you overstate the amount of rent constituting property tax, we can assess a $100 penalty or 50% of the overstatement, whichever is greater.
Where can I get CRPs?
• Download the CRP and instructions at www.revenue.state.mn.us and enter CRP into the Search box
• Use software. For a list of software, go to www.revenue.state.mn.us and enter CRP Software into the Search box
• Create your own CRPs. Go to www.revenue.state.mn.us and enter form approval into the Search box to learn how to create your own
CRPs. You must send samples to the department for approval before you can send substitute CRPs to renters
Create a CRP Electronically
All residential property owners and managers can use e-Services to create and manage CRPs for Minnesota properties. There is no cost to use
this service.
After creating a username, when you log in to e-Services you can import your data from a spreadsheet or use a step-by-step process to enter
your data.
For more information, go to www.revenue.state.mn.us and enter landlords in the Search box to find our CRP Information for Landlords
webpage.
Questions?
Forms and instructions are available on our website at www.revenue.state.mn.us.
If you have questions:
• Visit our website at www.revenue.state.mn.us and enter landlords into the Search box
• Send us an email at individual.incometax@state.mn.us
• Call us at 651-296-3781 or 1-800-652-9094
If you would like to be removed from the CRP mailing list, contact us at the phone number or email listed above.
Notice of Proposed Property Tax
In November of 2024, you will receive a Notice of Proposed Property Tax for property taxes payable in 2025 from your county treasurer. As
an owner of rental housing, you are required to:
• Mail or hand deliver a copy of the notice to your tenants; or
• Post a copy of your notice in a conspicuous place on the premises occupied by your tenants
The purpose of providing copies or posting the notice is to notify tenants of proposed property tax increases or decreases on the building,
which may affect their rent payments. You must post, mail, or hand deliver a copy of your Notice of Proposed Property Tax to your tenants by
whichever of these dates is latest:
• November 27, 2024; or
• three days after you receive the notice
The Notice of Proposed Property Tax is normally mailed to the same address as the property tax bill. Owners of rental housing may contact
their county treasurer to request the notice be mailed to a different address.
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