If a person eligible for a property tax refund died during the year, their surviving spouse may apply for the refund. If there is no surviving spouse, a dependent may apply for the refund. No one else, including the personal representative of the estate, may file for the refund of the deceased person.
Applying for the refund
If your spouse died during the year:
- Apply for the refund in your own name by filing Form M1PR, Property Tax Refund.
- On the form, report your income for the full year and the decedent's income up to the date of death.
If your spouse died the following year, but before applying for the property tax refund:
- Apply for the refund in both of your names by filing Form M1PR.
- In the heading of Form M1PR, print "deceased" after your spouse’s name.
- Enclose a copy of the death certificate.
If you are a dependent of the deceased person:
Note: If a person died after applying, but before a check was issued, the refund can be paid only to the surviving spouse or a dependent. However, an uncashed check issued prior to death is considered part of the estate and can be paid to the personal representative.