What kind of property may be eligible for a property tax exemption?

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:

  • Academies, colleges, universities, and seminaries of learning
  • Churches, church property, and houses of worship
  • Electric power distribution lines
  • Institutions of purely public charity
  • Manure pits certified by the State
  • Personal property used primarily for the abatement and control of air, water, and land pollution
  • Public burying grounds
  • Public hospitals
  • Public property used exclusively for public purposes
  • Public schools
  • Transitional housing
  • Waste water treatment systems operated by a municipality
  • Wind energy conversion systems

Show All Answers

1. What kind of property may be eligible for a property tax exemption?
2. How do I know if an organization qualifies as an institution of purely public charity?
3. How do I apply for a property tax exemption?
4. When does a property tax exemption begin?
5. When does a property tax exemption end?
6. Are all parcels owned by the same entity exempt from paying property taxes?
7. Is there a cost to file for a property tax exemption?
8. Can I be assured of receiving a property tax exemption?
9. How long does it take to process an exempt application?
10. What happens if my request for a property tax exemption is not approved?