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Last Updated: 3/1/2019

Supplemental Benefit Payment Reimbursement for Volunteer Firefighters (Form SBR)

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Due to the Department of Revenue by February 15 

All volunteer firefighters’ relief associations with claims for reimbursement must submit Form SBR, Supplemental Benefit Payment Reimbursement for Volunteer Firefighters, to the Department of Revenue.

When can Form SBR be submitted?

The filing period begins in mid-November each year. The form is due Feb. 15. Claims submitted by the Feb. 15 deadline will be reimbursed on Mar. 15.

If your relief association has no claims to make during a filing period, you do not need to submit a form.

Form and Instructions

Online submission is required for this form. Adobe Reader or Acrobat version 10 or higher is required to complete and submit the form. Please be sure to review the SBR Instructions below fill out and submit your form, and if you are having issues opening the form.

The filing period for reimbursement in March 2019 has ended. The next filing period will begin mid-November 2019 for reimbursement in March 2020.
TypeTitleDescription
Change of Address CertificationForm to Change Address of Relief Association Treasurer
Minnesota Tax ID Instructions for Form SBRInstructions for Applying For or Finding MN Tax ID
Form SBR InstructionsInstructions for Completing and Submitting Form SBR
SBR Forms ReceivedList of Fire Relief Associations with Form SBR Received Date

 
How does the Supplemental Benefit Reimbursement program work?

A fire relief association must pay a supplemental benefit to each volunteer firefighter who receives a lump sum distribution of pension or retirement benefits. Both payments must be made from your relief association’s special fund. For each recipient, the amount of the supplemental benefit is equal to 10 percent of their lump sum distribution or $1,000, whichever is less.

In the case of a payment to a surviving spouse or child, a relief association must pay a supplemental survivor benefit equal to 20 percent of the lump sum distribution or $2,000, whichever is less.

The state will reimburse you for the total amount of supplemental benefits paid out of your special fund in the preceding calendar year. Report this amount to us on Form SBR. 

Can recipients get both the supplemental benefit and the supplemental survivor benefit?

No. Eligible lump sum beneficiaries may receive the supplemental benefit or the supplemental survivor benefit, but not both. Certain survivors of a deceased active or deferred volunteer firefighter are eligible to receive a supplemental survivor benefit.

 

Questions?

Kristie Strum, 651-556-6074, PropTax.Admin@state.mn.us