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General Natural Disaster Relief Policy

The Minnesota Department of Revenue will abate, reduce or refund any late filing or late payment penalty and interest for taxpayers located in a presidentially declared disaster area. All taxes and fees administered by the department are included in this policy, including:

  • Individual income
  • corporate franchise
  • sales and use
  • partnerships
  • withholding
  • MinnesotaCare
  • petroleum
  • cigarette and tobacco products
  • alcohol
  • solid waste management
  • dry cleaner fees
  • insurance
  • lawful gambling

In the event that the Internal Revenue Service (IRS) grants an extension of filing and payment deadlines for federal tax purposes because of a natural or manmade disaster, Minnesota automatically recognizes the extension for Minnesota tax purposes for taxpayers affected by the disaster.

Affected taxpayers have until the last day of the federal extension period to file their Minnesota returns or make any required tax payments that have a due date falling within the federal extension period. No penalty or interest for late filing or payment will be charged over this special extension period.

Affected taxpayers may include:

  • residents and businesses that operate in the affected area during the time of the disaster, or
  • residents and businesses with tax or business records lost or damaged because the records were with
  • accountants, bookkeepers or other third parties located in a disaster area during the time of a disaster.
If any part of Minnesota is included in a presidentially declared disaster area, be sure to check our website for updates regarding specific state tax relief.

Displaced Taxpayers Expecting Refunds

If you are displaced and expect to receive an income tax or property tax refund in the mail, please call our 24-hour taxpayer service line at 1-800-657-3676 or 651-296-4444 or email us your new address at: indinctax@state.mn.us. We will need the following information to update your address:

  • your Social Security number (for emails, send only your last four digits)
  • your full name
  • your previous mailing address
  • your current mailing address
  • your ten-digit phone number
Property Tax Relief

Property damage resulting from flooding will be evaluated by assessment officials after the waters have subsided. Property tax adjustments will be made to reflect structural damage caused by flooding. In most areas of widespread flood damage it will not be necessary to contact your assessor to report damage. Assessment officials will be reviewing flooded areas for flood damage as soon as it is safe to begin the reassessment.

Additional Resources

For the most current information about floods, tornadoes and other natural disasters occurring in the state, go to the Minnesota’s Official Disaster Information Center website at http://www.minnesotarecovers.org/

For information on the latest federal tax relief available and disaster losses kits for individuals and businesses, go to the Internal Revenue Service (IRS) website at Disaster Assistance and Emergency Relief for Individuals and Businesses.