Requirements

If you own, manage, or sublet property and rent living space to someone during the year, you must issue CRPs to your renters if either of these apply:

Property tax was payable on the property during the rental timeframe

You were not required to pay property tax, but you made payments in lieu of property taxes

Certain property types have special requirements for issuing CRPs:

For adult foster care homes, assisted living, intermediate care, nursing homes, or other health-care facilities, go to the CRPs for Health Care Facilities section.

For mobile homes and mobile home parks, go to the ‘How do I issue CRPs if I manage a mobile home or mobile home park?’ section.

Cooperatives do not need to issue CRPs

If your renter paid their rent with cash, you must issue a receipt to the renter for the cash payments. ( See Minnesota Statute 504B.118 )