The Firefighter Relief Surcharge applies to fire, lightning and sprinkler-leakage premiums written on risks in Minnesota’s “cities of first class,” as defined by state law. These cities are currently Minneapolis, St. Paul, Duluth and Rochester.
Who Must File
All property and casualty insurance companies that are licensed to write fire, lightning and sprinkler-leakage insurance must report the Firefighter Relief Surcharge. If you carry a license with Clause 1 from the Minnesota Department of Commerce, you must file a return even if you write no business in the tax period.
Due Dates
Surcharge returns and payments are due three times a year as follows:
- April 30 (for the Nov. 1-March 31 period)
- June 30 (for the April 1-May 31 period)
- Nov. 30 (for the June 1-Oct. 31 period)
Tax Rates
The surcharge is 2 percent of premiums attributable to fire, lightning and sprinkler-leakage written on risks in the cities defined by state law (currently Minneapolis, St. Paul, Duluth and Rochester).
Filing and Payment
This surcharge must be filed by paper. If you are required to report the surcharge, file Form IG257, Firefighter Relief Surcharge Return, on the due dates listed above.
You may pay electronically through our e-Services system or by check. If paying by check, you must include Voucher PV51, Firefighter Relief Surcharge Return Payment. If you pay electronically or have no payment due, do not send the voucher.
