Property Tax Programs

The programs listed below help reduce property taxes for various types of property and owners across Minnesota. In some cases, you will automatically receive a benefit if you qualify, without needing to apply. Others require you to file an application, usually with your county assessor.

Under each program, you will find who to contact if you have questions or want more information. In most cases, your county assessor’s office is the best place to start.

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This classification provides a reduced classification rate on the first $50,000 of taxable market value for qualifying blind or disabled persons.​

This classification provides a reduced tax rate to qualifying owners of forested land. The land must be subject to a current forest management plan and meet other requirements.​

There are three options for disaster relief, depending on your circumstances. The Homestead Disaster Credit provides property tax relief for qualifying homestead property that is physically damaged and located in a declared disaster or emergency area. You do not need to apply for this credit. If you qualify, it is automatically included on your tax bill in the year after the destruction occurs.

Damaged property not eligible for the Homestead Disaster Credit may be eligible for the Local Option Disaster Credit, if the county opts to offer it. You must apply for this credit.

Local Option Disaster Abatements may be granted for homestead and non-homestead property for taxes payable in the year of the destruction. You must apply for this abatement. ​

This program may provide property tax relief to qualifying owners of agricultural property in areas where land values are rising due to development or other non-agricultural factors. ​

The homestead classification applies to properties that are physically occupied by the owner(s) as the principal place of residence. Classification as a homestead may qualify a property for a reduced classification rate, a reduced taxable market value, a property tax refund, and/or other special programs.

This exclusion reduces the taxable market value of qualifying homestead properties with at least $20,000 in mold repair costs.

This program provides an annual market value exclusion of up to $300,000 to help lower property taxes for qualifying disabled veterans, their caregivers, and their surviving spouses.

This program provides property tax relief to qualifying owners of open space property in areas where development pressures can jeopardize the supply of private outdoor, recreational, open space, and park lands. Eligibility depends on the use and size of the property, who operates the property and who can use the property and its facilities.​

The market value of bare land generally increases significantly when it is platted for development. The Plat Law phases in this increase, as long as the land is not transferred and not yet improved with a permanent structure. Vacant land platted on or after August 1, 2001 is subject to different phase-in provisions depending on whether it is in a metropolitan or non-metropolitan county. You do not need to apply for this exclusion and phase-in. It is automatically applied to your property based on its assessment.

Property, equipment, or device used to control or abate pollution (pollution control property) may qualify for a property tax exemption. Owners of pollution control property must apply and receive an order granting the exemption before they are able to receive the exemption. After an owner receives an order granting a pollution control exemption, the owner must file a statement of exemption by February 15 of each year in order to continue receiving the exemption. ​

The power line credit is given to certain types of properties that have a high voltage transmission line of greater than 200kv capacity run over the property. You do not need to apply for this credit. It is automatically included on your tax bill if you qualify.

This program provides property tax relief directly to qualifying homeowners and renters whose property taxes are high relative to their incomes. There is also a special ‘targeting’ refund program for homeowners whose property taxes increase more than 12% and $100 over the previous year’s tax. You may be eligible for one or both refunds even if you have not qualified in previous years.

This program may reduce property taxes for qualifying owners of rural vacant land that is part of an agricultural homestead that is or was enrolled in Green Acres.

This program helps senior citizens who are having difficulty paying their property taxes. To qualify, you must be 65 or older and your household income must be less than $60,000.​

This program encourages qualifying owners of forested lands to practice long-term, sustainable forest management. Owners may be individuals, corporations, or partnerships.

These credits reduce property taxes for qualifying homeowners on the Iron Range, where taconite production companies pay a production tax in lieu of certain property taxes. Homestead property located within a taconite tax relief area is eligible to receive the Taconite Homestead Credit. Homestead property in certain areas outside the taconite relief area that face similar issues are eligible to receive the equivalent supplemental credit.​