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Create a Certificate of Rent Paid (CRP)
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For rental property owners and managing agents
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If you own or manage a rental property and rent living space to someone, you must provide a CRP to each renter if either of these apply:
- Property tax was payable on the property.
- The property is tax-exempt, but you made payments in lieu of property taxes.
You must give each renter a CRP by January 31 of each year. You can give CRPs to renters as an electronic or hard copy.
Subscribe to CRP email updates.
New Certificate of Rent Paid Requirement
Beginning with 2024 Certificates of Rent Paid, you must create and submit all Minnesota CRPs using e-Services.
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Beginning with tax returns filed for tax year 2024, renters who qualify for the Renter’s Credit will be unable claim the credit on their Minnesota income tax return until they receive their CRP. In previous years, renters used their CRP to file a Renter's Property Tax Refund return (M1PR) which was due in August.
Renters can find instructions at the bottom of the completed CRP created by e-Services. You can also:
Beginning with 2024 CRPs, property owners and managing agents will not be able to create CRPs using third-party software or a printed form. This change begins with 2024 CRPs. You can still create or update CRPs for previous years outside of e-Services.
If the software you use allows you to export CRP data into a spreadsheet, the spreadsheet can be formatted to upload into our e-Service system. You can find more information about our requirements for the spreadsheet on our Certificates of Rent Paid File Formats webpage.
Rent in a Motel, Hotel, or other Short-Term Housing Rental
Individuals who stay in a motel, hotel, or other short-term housing rental can qualify to receive a CRP if it is their permanent residence and if the stay is 30 consecutive days or more. Line 1 of the CRP must be for rent only, not for any services. Often, motels, hotels, and other short-term housing rentals are unaware of the requirement to fill out the CRP for the renter. The renter may contact the department to request a Rent Paid Affidavit (RPA) to take the place of the CRP if the hotel, motel, or other short-term housing rental refuses to complete a CRP.
Campgrounds, Travel Trailers, and Campers
Individuals who reside in campgrounds, travel trailers, and campers do not receive a CRP, even if they rented there for extended periods. This is true even if they do not have a permanent residence elsewhere. Sales tax is paid on such units, not property tax. Also, CRPs are not issued for land rented for a trailer (unless it is considered a permanent situation involving a mobile home park).
In November 2024, you will receive a Notice of Proposed Property Tax for Taxes Payable in 2025 from your county treasurer.
By state law-as an owner of rental housing-you are required to:
- mail or hand deliver a copy of the notice to your tenants; or
- post a copy of your notice in a conspicuous place on the premises occupied by your tenants.
The purpose of providing copies or posting the notice is to notify tenants of proposed property tax increases or decreases on the building, which may affect their rent payments.
You must post, mail or hand deliver a copy of your Notice of Proposed Property Tax to your tenants by:
- November 27, 2024; or
- no later than three days after you receive the notice, whichever is later.
If You Want Your Notice to be Mailed to a Different Address
While the Notice of Proposed Property Tax is normally mailed to the same address as the property tax bill, owners of rental housing may call or write their county treasurer to request the notice be mailed to a different address.
