Minnesota Assisted Living Facilities and Nursing Homes are required to provide a Certificate of Rent Paid (CRP) to tenants living at their facility by Jan. 31 each year if either of these apply:

• Property tax was payable in 2023 on the property.
• The property is tax-exempt, but payments in lieu of property taxes were made.

Using a Minnesota Department of Revenue e-Services account, providers can create and manage Minnesota Certificates of Rent Paid online. e-Services allows facilities to upload CRP data from a spreadsheet or enter it manually in a step-by-step process.

Facilities are not required to use e-Services to create 2023 CRPs. However, all landlords, including care facilities, must use e-Services to create 2024 CRPs.

There are some special requirements and considerations related to CRPs for healthcare facilities. More information about the requirements and considerations and about using e-Services is available on the Minnesota Department of Revenue's CRP Information for Landlords webpage.

For the most recent form, see 2023 CRP, Certificate of Rent Paid.

For more information, see the Landlord Instructions for Form CRP.

Questions

For questions about CRPs or using the e-Services system, contact the Minnesota Department of Revenue at landlords.mdor@state.mn.us or 651-556-3017 (1-833-263-8663 toll-free).