Dependents, Seniors, or Disabled Persons


Subtraction for the Property Tax Refund


When claiming a Property Tax Refund, you may qualify for a subtraction to reduce your household income. This subtraction may increase the amount of your refund.

Who Qualifies

You may qualify if at least one of these is true:

  • You or your spouse were age 65 or older on or before January 1, 2024
  • You or your spouse have a permanent and total disability on or before December 31, 2023
  • You had dependents

Permanent and Total Disability

You are considered to have a permanent and total disability if any of these applied on or before December 31, 2023:

  • You were certified as having a disability by the Social Security Administration
  • You were unable to work for at least 12 consecutive months because of a disability
  • You cannot see better than 20/200 in your better eye with corrected lenses, or your field of vision is not more than 20 degrees


Include any dependents you claimed on your federal income tax return. If you did not file a federal return, include anyone you could have claimed as a dependent. Do not include either yourself or your spouse as a dependent.

You may include a “qualifying relative” you could have claimed as a dependent if they had not received more than half of their financial support from public assistance.

Subtraction Amount

To calculate your subtraction, see the instructions for Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.

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