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