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Special Property Tax Refund

construction of a new building, an addition or

Special Situations

Line 18

an improvement to an existing home, and any

You may qualify for a special property tax

If you rented out part of your home or used it

expired exclusions due to “This Old House.”

refund. To determine if you qualify, complete

for business, complete Worksheet 2 on page

lines 18 through 30, on the back of the return.

12. Compare the percentages you used for

Line 22

For Special Property Tax Refund qualifica-

2016 and 2017, and follow these instructions

Enter line 2 (2017 column) of your State-

tions, see page 2.

to determine amounts to enter on Schedule 1:

ment of Property Taxes Payable in 2018. If

The refund is 60 percent of the amount of tax

there is no amount on line 2, use line 5 (2017

• If you used the same percentage for both

paid that exceeds the 12 percent increase, up

column) of the Statement of Property Taxes

years:

to $1,000.

Payable in 2018.

Line 18: Enter step 3 of Worksheet 2.

You may qualify for this special refund even

Line 22: Enter step 3 of Worksheet 2 of the

If the entries for the prior year column are

if you do not qualify for the 2017 Homestead

2016 instruction booklet.

missing, the prior year property information

Credit Refund (for Homeowners).

is not comparable to the current year infor-

• If in 2017 you used a higher percentage

If you are filing only for the special prop-

mation. Contact your county and ask for a re-

for your home than you did in 2016:

erty tax refund, skip lines 1-10, 13, and 14.

calculation of the property taxes for the prior

Line 18: Multiply line 1 of your 2018

You must provide the county, property ID, and

year based on the current year’s classification

Statement of Property Taxes Payable by

property taxes payable on line 11.

or configuration. Include an explanation for

the percentage used as your home in 2016

the prior year calculation.

Line 19

(from step 2 of Worksheet 2 of the 2016

instruction booklet).

New Improvements/Expired Exclusions

If you are applying for the special refund,

If you had new improvements or expired

Line 22: Enter step 3 of Worksheet 2 of the

you must enter an amount greater than zero

exclusions listed in the 2018 column of your

2016 instruction booklet.

on line 22 of the return.

Statement, you must complete Worksheet 3

• If in 2017 you used a lower percentage

Line 23

on page 12 to determine line 19. The increase

for your home than you did in 2016:

Enter the special refund amount from line

in your property tax from the value of the

Line 18: Enter step 3 of Worksheet 2.

12 of your 2016 return. If the amount was

new improvements and/or expired exclusions

Line 22: Multiply line 2 of your 2018

changed by us, use the corrected amount.

cannot be used when computing the special

Statement of Property Taxes Payable by

Leave line 23 blank if you did not receive a

refund, even if the net property tax increased

the percentage used for your home in 2017

special refund on your 2016 return.

by more than 12 percent.

(from step 2 of Worksheet 2).

The amount listed on your Statement for new

Line 23: Multiply line 12 of your 2016

improvements/expired exclusions may include

return by the proportion your 2017 percent-

age used for your home is to the 2016

percentage used for your home.

Subtractions

Line 31

Line 32

Subtraction for those born before

Dependent Subtraction

January 2, 1953 or disabled

Enter the number of dependents you claimed on line 6c of federal Form 1040 or 1040A.

You are considered to be disabled if you

If you did not file a federal form, enter the number of persons who qualify as your dependents

were certified as disabled by the Social Se-

who are U.S. citizens or residents of Canada or Mexico.

curity Administration on or before Decem-

Do not include yourself or your spouse.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ber 31, 2017. If you were not certified, you

If the number of dependents is:

enter on line 32:

may still qualify as disabled if during 2017

you were unable to work for at least 12

5,670

consecutive months because of a disability,

10,935

or you are blind. You are considered to be

15,795

20,250

blind if you cannot see better than 20/200

5 or more

24,300

in your better eye with corrective lenses

or your field of vision is not more than 20

* If more than one person may claim the dependent, follow the federal tie-breaker rule to decide

whom may claim the dependent subtraction. See the federal Form 1040 instructions for details.

degrees.

This subtraction does not apply to depen-

Enter the names and tax identification numbers of your dependents on the line under line 32.

dents. Do not enter more than $4,050.

Line 33

Check the appropriate box under line 31.

Retirement Account Subtraction

Enter your contributions to a qualified retirement account (such as a 401(k), 403(b), IRA,

Roth IRA, or 457). Do not enter more than $5,500 ($11,000 if filing a joint return).

Homestead Credit Refund For Homeowners And Renters Property Tax Refund - Minnesota Department Of Revenue - 2017 Page 10

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