Minnesota DOR Issues Information on Filing of Property Tax Refund for Deceased Person

The Minnesota Department of Revenue (DOR) Dec. 11, 2023 issued information on filing a property tax refund for a deceased person. The DOR provides that: 1) in the event of the death of a taxpayer eligible for a property tax refund, their spouse or, if no spouse exists, a dependent may claim the refund; 2) a personal representative administers the estate if a person dies without a spouse or dependent; 3) a personal representative can’t file the tax refund return, but they may deposit the refund check if it issued before death; and 4) taxpayers who file Form M1PR as ...