The Minnesota Department of Revenue reminds Minnesotans to file applications for state property tax refunds and renter's refunds by Aug. 17, 2009. Even taxpayers who didn't qualify previous years may be eligible.

Taxpayers should complete Form M1PR to determine if they are eligible and, if so, the amount of refund.

The average renter's refund is $585 - $1,490. The average homeowner's refund is $695 - $2,310.

Renters may qualify if their 2008 household income was less than $52,300. For homeowners, the total household income must be less than $96,940, and they must have owned and used the property as their principal residence on Jan. 2, 2009.

SPECIAL PROPERTY TAX REFUND provides tax relief to Minnesota resident homeowners whose property tax increased more than 12 percent and at least $100 from 2008 to 2009. Taxpayers should complete Schedule 1 of Form M1PR to determine if they are eligible and, if so, the amount of refund.

HOW TO FILE Apply electronically for a small fee at the department's website, http://www.taxes. state.mn.us. For paper files, download Form M1PR and instructions at the website; call 651-296-4444 or 800-657- 3676 to request copies.

For information call 651- 296-3781 or 800-652-9094.