Certificate of Rent Paid Must be Issued by Jan. 31

Posted on January 6, 2021 by Bobbie Guidry

All rental property owners, managers or operators must provide a Certificate of Rent Paid (CRP) to each person who rented from them during the previous year by Jan. 31 if either of the following are true:

• Property tax was payable in 2020 on the property.
• The property is tax-exempt but made payments in lieu of property taxes.

Landlords, including care centers and various types of senior housing including those with assisted living programs, that pay property taxes or make payments in lieu of property tax, must issue the CRP to enable their renters to apply for the Renter’s Refund.

People who live in senior housing, nursing homes, assisted living or similar settings that are tax exempt and do not make payments in lieu of taxes are not eligible for the refund.

Additionally, a CRP is not to be issued if a resident’s entire care is paid under any of these assistance programs:

• Supplemental Security Income (SSI)
• Minnesota Supplemental Aid (MSA)
• Medical Assistance (MA or Medicaid)
• General Assistance Medical Care (GAMC)
• Housing Support (formerly GRH)

If assistance programs pay only part (or none) of a resident’s care, a CRP must be issued.

For the most recent form, see 2020 CRP, Certificate of Rent Paid.

For more information and for what constitutes rent, see Landlord Instructions for Form CRP.

Specific guidance to complete the CRP for Assisted Living, Nursing Homes and Adult Foster Care is available from the Minnesota Department of Revenue.