Public Charity Exemption
Filing for exemption
Most taxpayers claiming exemption from property tax must file an application for exemption with the assessor in the district where the property is located on or before February 1 of the assessment year.
For most exempt properties, this application must be refiled every third year. No matter what year the taxpayer initially files for exemption, applications will again be due in 2004, 2007, 2010, etc.
Churches, houses of worship, property used solely for educational purposes by academies, colleges, universities or seminaries of learning and property owned by the state of Minnesota or any of its political subdivisions are not required to file.
Owners of some types of exempt property may be asked to complete a different application instead of or in addition to this form.
In cases of sickness, absence, disability or for other good cause, the assessor may extend the deadline for filing the statement of exemption for a period not to exceed 60 days.
What type of property qualifies for exemption?
Minnesota Statute 272.02 describes the types of property eligible for property tax exemption. The filing requirements can be found in Minnesota Statute 272.025.
No property will be exempt from taxation under Minnesota Statute 272.02 if the taxpayer claiming the exemption knowingly violates any of the provisions of this section.
The following documentation should be included with your application for exemption as a purely public charity.
Assessor may request additional information
Upon written request by the assessor, taxpayers must make available to the assessor all necessary books and records relating to the ownership or use of property which can help verify whether or not the property qualifies for exemption. Additional documentation may include (but isn’t limited to):
Sale or purchase of exempt property
Property which is exempt from property tax on January 2 and, due to sale or other reason, loses its exemption prior to July 1 of that year, will be placed on the current assessment rolls for that year.
The valuation will be determined with respect to its value on January 2 of such year. The classification will be based on the use to which the property was put by the purchaser, or in the event the purchaser has not utilized the property by July 1, the intended use of the property, as determined by the county assessor, based upon all relevant facts.
Property which is subject to property tax on January 2 that is acquired by a government entity, institution of purely public charity, church or educational institution before July 1 of the year is exempt for that assessment year if the property is to be used for an exempt purpose.
How we use information
Some of the information contained on this form may be shared with the county assessor, the county attorney, the Commissioner of Revenue or other federal, state or local taxing authorities to verify your eligibility for exemption.
Making false statements on this application is against the law. Minnesota Statute 609.41 states that anyone giving false information in order to avoid or reduce their tax obligations is subject to a fine of up to $3,000 and/or up to one year in prison.
If you have further questions, please contact the county assessor’s office at (763) 682-7367.
Mail completed application to: