Minnesota · statute · Minn. Stat. ch. 272 · 72 active provisions
Subdivision 1. Generally taxable. All real and personal property in this state is taxable, except Indian lands and such other property as is by law exempt from taxation. Subd. 2. Exempt property used by private entity for profit. (a) When any real or personal property which is exempt from ad valorem taxes, and taxes in…
Notwithstanding the provisions of section 272.02 or any other law to the contrary, any real property or portion thereof owned by the state and under the control of the state or any department, agency or institution thereof and regularly utilized as living accommodations for any officer or employee of the state or any d…
Subdivision 1. MS 2012 [Repealed, 2014 c 308 art 9 s 94] Subd. 1a. MS 2012 [Repealed, 2014 c 308 art 9 s 94] Subd. 2. Public burying grounds. All public burying grounds are exempt. Subd. 3. Public schoolhouses. All public schoolhouses are exempt. Subd. 4. Public hospitals. All public hospitals are exempt. Subd. 5. Educ…
The property of any volunteer fire department used exclusively for the prevention of and protection from fire to the property of the community is declared to be public property used for essential public and governmental purposes, and such property of the volunteer fire department shall be exempt from all taxes and spec…
Subdivision 1. Efficiency determination and certification. An owner or operator of a new or existing electric power generation facility, excluding wind energy conversion systems, may apply to the commissioner of revenue for a market value exclusion on the property as provided for in this section. This exclusion shall a…
Subdivision 1. Exemption. All qualified property in a zone is exempt to the extent and for a period up to the duration provided by the zone designation and under sections 469.1731 to 469.1735. Subd. 2. Limits on exemption. (a) Property in a zone is not exempt under this section from the following: (1) special assessmen…
(a) Qualified lands, as defined in this section, are exempt from taxation, including the tax under section 273.19. "Qualified lands" for purposes of this section means land that: (1) is owned by a county, city, town, or the state; and (2) is rented by the entity for noncommercial seasonal-recreational, noncommercial se…
Subdivision 1. Statement of exemption. (a) Except in the case of property owned by the state of Minnesota or any political subdivision thereof, a taxpayer claiming an exemption from taxation on property described in section 272.02 must file a statement of exemption with the assessor of the assessment district in which…
Any property that is under the direct management and control of, but is not owned by, a housing redevelopment authority or public housing agency, and is used in a manner authorized and contemplated by sections 469.001 to 469.047, and for which the authority or agency is eligible for assistance payments under federal la…
Subdivision 1. Electricity generated to produce goods and services. Personal property used to generate electric power is exempt from property taxation if the electric power is used to manufacture or produce goods, products, or services, other than electric power, by the owner of the electric generation plant. The exemp…
A developer of a new or existing wind energy conversion system, as defined under section 272.029, subdivision 2, may negotiate with the county where the wind energy conversion system is located to establish a payment in lieu of the wind energy production tax imposed under section 272.029. The in lieu payment is to prov…
Subdivision 1. Production tax. A tax is imposed on the production of electricity from a wind energy conversion system installed after January 1, 1991, and used as an electric power source. Subd. 2. Definitions. (a) For the purposes of this section: (1) "wind energy conversion system" has the meaning given in section 21…
Subdivision 1. Production tax. A tax is imposed on the production of electricity from a solar energy generating system used as an electric power source. Subd. 2. Definitions. (a) For the purposes of this section, the term "solar energy generating system" means a set of devices whose primary purpose is to produce electr…
Subdivision 1. Real property. (a) For the purposes of taxation, but not for chapter 297A, "real property" includes the land itself, rails, ties, and other track materials annexed to the land, and all buildings, structures, and improvements or other fixtures on it, bridges of bridge companies, and all rights and privile…
The legislature finds, for the reasons stated below, that a class of real property has been created which, although not exempt from taxation, is not assessed for tax purposes and does not, therefore, contribute anything toward the cost of supporting the governments which protect and preserve the continued existence of…
Subdivision 1. Mineral, gas, coal, oil interests. When any mineral, gas, coal, oil, or other similar interests in real estate are owned separately and apart from and independently of the rights and interests owned in the surface of such real estate, such mineral, gas, coal, oil, or other similar interests may be assess…
When lands are conveyed or transferred to the United States, to the state of Minnesota, or to any governmental subdivision of either, for any purpose and the owner reserves any right or interest in the timber upon or minerals in such land, such timber interest and any structure which the owner of such timber or mineral…
No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon any property by any officer or board authorized to make and levy the same, shall be held invalid for want of any matter of form in any proceeding which does not affect the merits of the case, and which d…
When any sum becomes due to the state of Minnesota as a tax of any kind and remains unpaid for a period of 60 days, it shall draw interest at the rate of 12 percent per annum from the expiration of that period of 60 days, such interest to be paid and collected with, and in like manner as, the principal sum. This sectio…
Except as hereinafter provided, the right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall not be defeated by reason of any limitation contained in any statute of this state, and,…
When a reassessment is made pursuant to law the expenses thereof shall be audited and allowed by the board by which such reassessment was ordered and paid out of the county treasury upon the warrant of the county auditor. If the aggregate valuation of taxable property as determined by such reassessment shall be ten per…
Subdivision 1. Requirement. Except as otherwise provided in subdivision 5, 6, or 7, whenever any real estate is sold for a consideration in excess of $3,000, whether by warranty deed, quitclaim deed, contract for deed or any other method of sale, the grantor, grantee or the legal agent of either shall file a certificat…
When: (a) a deed or other instrument conveying land, (b) a plat of any townsite or addition thereto, (c) a survey required pursuant to section 508.47, (d) a condominium plat subject to chapter 515 or 515A or a declaration that contains such a plat, or (e) a common interest community plat subject to chapter 515B or a de…
Subdivision 1. Certification of payment. Except as provided in subdivision 2, if a deed or other instrument conveys a parcel of land that is less than a whole parcel of land as described in the current tax list, the county auditor shall not transfer or divide the land in the auditor's official records, and the county r…
All notations or certifications that are required under this chapter may be performed by electronic means.