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State Property Tax Programs <br />Special Property Tax Refund: <br />Must own and occupy home on January 2, <br />2015 and January 2, 2016 <br />Net property tax on homestead must have <br />increased by more than 12% and the <br />increase must be $100 or more — no income <br />limit. The refund is 60% of the increase over <br />12%, to a maximum of $1,000. <br />Forms available at www.revenue.state.mn.us <br />