Applying for LIRC
To receive the reduced tax class rate, property owners must apply annually.
- A non-refundable fee of $10 per qualifying unit is required (maximum $150).
- The application deadline is March 31 each year for taxes payable the following calendar year.
- Late applications will not be accepted.
For more program guidance, see the LIRC Program Guide.
Application Forms:
- Initial Application Form (for new applicants only): [PDF Fillable] | [RTF Fillable]
- Renewal Application Form (for returning participants): [PDF Fillable] | [RTF Fillable] (Returning applicants will receive a property-specific reapplication cover letter by mail.)
Resolution Requirement for Certain Initial Applicants
For the 2026 LIRC application cycle, if your property is located in one of the following cities or towns, you must include a signed resolution from the city or town approving the Applicant’s ability to submit an Initial Application to Minnesota Housing:
- Blackduck
- Fort Snelling
- Lexington
- Onamia
These are the cities and towns where the net tax capacity of the 4d(1) properties exceeds 2% of the total net tax capacity in the city or town. For more information, refer to the "Initial Application Local Government Resolution Requirement" section of the LIRC Program Guide.
To assist with this requirement, the following resources are available:
NOTE: Minnesota Housing will publish a revised list of cities and towns in November of each calendar year for the upcoming LIRC application cycle.
