Tax Exempt Properties
As a general rule, all property in Minnesota is taxable, unless the property is owned and used for qualifying exempt purposes.
The following is a partial list of common property types that may qualify for exemption from property taxes. Other possible exemptions are listed in state law.
- Academies, colleges, and seminaries of learning
- Churches, church property, and houses of worship
- Institutions of purely public charity
- Manure pits certified by the MPCA
- Nursing homes
- Public schools, hospitals, and burying grounds
- Public property used exclusively for public purposes
Property receiving exemption from property taxes may still be required to pay for special assessments or other services and, in some instances, makes a payment to governments in lieu of the property tax.
Applying for Exemption
Organizations seeking exemption must file an exempt application for each parcel that may qualify. In order to receive exempt status, there must be a concurrence of ownership and use. The parcel must be used for the specified purpose for which the institution was organized. Additionally, some properties have to reapply every three years. The current cycle is February 1, 2016, 2019, 2022, etc.
At a minimum, the applicant must complete an application and provide proof to establish the eligibility for exemption. This may include:
- Articles of incorporation
- Copies of deeds
- Explanation of use of the property
- Income tax returns
- Proof of 501(c)(3) status
Certain entities may need to supply additional documentation.
Choose one of the following three common property tax exemption types for the appropriate application. Please contact the Assessor’s Office at 651-385-3040 for more information or for assistance completing the correct application.