Blogs

Below is information for you to hopefully make it easier to navigate your way through the 2018 CRP tax requirements. If you need help filling out a Certificate of Rent Paid (CRP) or a Property Tax Refund Return (Form M1PR), call the Minnesota Department of Revenue general assistance number at 651-296-3781 or 1-800-652-9094.

As you know, renters need a completed CRP in order to apply for the property tax refund. As a property owner, manager or operator, you are required to issue a CRP to each person who rented from you during the year. You must give each renter a CRP by January 31 of each year—as long as property taxes (or payments in lieu of property taxes) are made on the property.

Waiver Programs: Adult Foster Care

How do I complete CRPs for residents?

For each qualifying resident, follow the instructions below when calculating lines 1 and 3 on the CRP:

1. Check the appropriate box on the CRP to indicate “Adult Foster Care.”
2. On line B (above line 1), enter the amount of GRH payments you received on behalf of the resident.
3. Multiply the number of months, or fraction of months, the resident lived in the facility by $780 (the assumed monthly rent for 2018, adjusted each year). Enter the result on line 1.
4. Multiply the amount from line 1 by 0.17 (the percentage of rent considered to be property tax). Enter the result on line 3.
5. Sign and date the CRP and include your phone number.

Click here for additional information.

Assisted Living Facilities

How do I complete CRPs for assisted living facility residents?

1. You should not include payments for non-rental services, such as meals or medical care, when completing CRPs for qualifying residents. Follow the instructions below when calculating lines 1 and 3 on the CRP
2. Check the appropriate box on the CRP to indicate “Assisted Living” or “Intermediate Care Facility,” whichever applies.
3. Determine the total property tax paid on the facility.
4. Divide that amount by the number of rental units:
   • If the resident lived in your facility for the full year, enter the result on line 3.
   • If the resident lived in your facility for part of the year, multiply the result by the percentage of the year the resident occupied the unit. Enter this prorated amount on line 3.
5. Divide the line 3 amount by 0.17 (the percentage of rent considered to be property tax). Enter the result on line 1.
   • The amount on line 1 must not exceed the total amount actually paid by the resident during the year.
6. Sign and date the CRP and include your phone number.

Click here for additional information.

Intermediate Care Facilities

How do I complete CRPs for ICF/DD residents?

For each qualifying resident, follow the instructions below when calculating lines 1 and 3 on the CRP:

1. Check the appropriate box on the CRP to indicate “Intermediate Care Facility.”
2. On line A (above line 1), enter the amount of GAMC or Medicaid you received on behalf of the resident. To calculate this, multiply the daily (“per diem”) rate by the number of days billed during the year, then subtract the annual MA spend-down amount.
3. On line B, enter the amount of Group Resident Housing (GRH) payments you received on behalf of the resident.
4. Multiply the number of months, or fraction of months, the resident lived in the facility by $500 (the assumed monthly rent for 2018, adjusted each year). Enter the result on line 1.
5. Multiply the amount from line 1 by 0.17 (the percentage of rent considered to be property tax). Enter the result on line 3.
6. Sign and date the form and include your phone number.

Click here for more information.

Download the CRP form here.

Click here for overall 2018 landlord instructions.

If you have questions, feel free to contact Sue Schettle at sschettle@arrm.org or 651-291-1086 ext. 1.

-- Sue Schettle, CEO