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As a general rule, all property in the state of Minnesota is taxable, except tribal lands, unless the property is owned and used for a public purpose, education, or religious or charitable ministration. For a complete list of properties that may qualify for a property tax exemption, refer to Minnesota Statute Chapter 272, Section 02.
A partial list of the types of property that may qualify for a property tax exemption:
This is a difficult question. However, in a 1975 court case, Northstar Research Institute vs. County of Hennepin, the Minnesota Supreme Court established five factors that are often cited as guidelines for determining if an organization qualifies as an institution of purely public charity. These five factors have been expanded to six and have since been referred to as the Northstar Factors.
All owners applying for a property tax exemption must file an application for exemption with the Chippewa County Assessor.
Documents that may be requested are:
Property that is subject to the general property tax on January 2nd and is acquired and used for an exempt purpose before July 1st of the same year will qualify for an exemption for that assessment year and will not pay a general property tax the following year.
Property that is exempt from the general property tax on January 2nd, and for any reason loses its exemption before July 1st of the same year will be placed on the assessment roll for that year. Property taxes will be due and payable the following year.
Not necessarily. Each parcel must satisfy all of the requirements for exemption. Also, a parcel that is incidental to the operation of the organization may not be eligible for exemption. There must be a necessary, substantial, and continuing use of the parcel for an exempt purpose by the organization in order for the parcel to be considered for exemption.
No. There is no cost to file for a property tax exemption.
The county assessor will consider your request for a property tax exemption. Complete and accurate supporting documentation will aid in a decision.
The length of time needed to process an exempt application depends on the complexity of the issues surrounding the ownership and use of the property. Applications can be approved in as little as a week or as long as three months. Please be patient. Every effort will be made to process your application as quickly as possible.
Whether your request for an exemption from the general property tax is approved or not, you will be notified.