The value of any personal property that is included in the sales price and conveyed as part of the sale is subject to Deed Tax as follows: PROPERTY FORM (Small Estate – No Real Estate).You may file for the Property Tax Refund on paper or electronically. The due date is August 15. If you're unsure if you need to fill out a form for business property taxes, contact your local tax authority. There is no separate form for reporting sole proprietorship income on the Minnesota tax return. What If I have no assets to report? In other words, real estate is probated in the state where it is located. Property information search.