Filing for a Deceased Person
Property Tax Refund
If a person eligible for a Property Tax Refund died, these people may claim their refund:
- A spouse
- A dependent, if there is no spouse
Depending on when the deceased died, there are different filing requirements. For details, see instructions for Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.
Note: If you file Form M1PR as a dependent, you must also complete and include Form M23, Claim for a Refund for a Deceased Taxpayer.
If a person dies without a spouse or dependent, a personal representative administers the estate. A personal representative cannot file a Property Tax Refund return for the deceased, but they may deposit their refund check if we issued it prior to death.
For more details on filing for a deceased person, see Income Tax Fact Sheet 9 – Filing on Behalf of a Deceased Taxpayer.