Property Taxes Levied

The following can be included when calculating taxes levied for you homestead property tax credit:

• property taxes billed to your home in the year you are filing the homestead property tax credit. 
• administrative fees up to 1% of the taxes billed. 
• special assessments billed with a millage rate assigned.

General items

• penalty and interest on late payments of property taxes. 
• past due water or sewer bills. 
• cottages and second homes (these are not considered your primary residence). 
• association dues on your property. 
• delinquent property taxes (you can only claim property taxes that were billed to you in the year you are filing; it does not matter when you paid the taxes)

For example, you are claiming a homestead property tax credit for the 2022 tax year (January 1, 2022 – December 31, 2022). You paid your current 2022 property taxes as well as 2021 delinquent property taxes during the 2022 calendar year. When claiming the 2022 homestead property tax credit, you are only allowed to claim the property taxes billed in 2022. The 2021 taxes can only be considered for the 2021 tax year. You have four years from the date the return was due to claim the homestead property tax credit. 

Special Assessments

Special Assessments are Items on a property tax statements that do not have a millage rate assigned. These will need to subtracted from total taxes levied on your property tax statements. Although not an exhaustive list, common special assessments can include:

• waste/garbage 
• drain 
• lake weeds 
• street lights 
• sidewalk 
• pavements 
• recycling 
• milk river 
• rubbish 
• solid waste fee 
• garbage pick-up 
• emit road maintenance 
• DR F012 
• DR B030 Blakely
• school operating taxes (if you have a portion of your home not being used as your homestead (see owner-occupied duplexes or homes used for business)