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What is a Property Tax Exemption?
A Property Tax Exemption is the elimination of all or a portion of the property taxes for a property that is legally eligible for that type of tax reduction.
Under Minnesota law, all real property (except for tribal lands) is presumed taxable. A property can only become tax-exempt after the owner's exemption application has been approved by the county assessor.
Which properties are eligible for a Property Tax Exemption?
To be eligible for exemption, a property needs to meet two criteria:
It needs to be owned by a qualifying person or entity,
- and -
It needs to be used for a public, educational, religious, or charitable purpose.
Some of the most common tax-exempt property types are:
- Churches or places of worship
- Institutions of public charity
- All properties used exclusively for public purposes, including public hospitals, schools, burial grounds, etc.
- Certain kinds of personal property, including in most cases property that creates energy, enables commerce, or conserves nature
- Qualifying wetlands or native prairie lands
There are many other exempt property types also, besides those listed above. See Minnesota Statutes, section 272.02 for the longer list.
How do I apply?
- Here is the standard Application for Property Tax Exemption (PDF). Use this application if your property IS NOT home to an Institution of Purely Public Charity.
- You will also need the following documents:
- Articles of Incorporation and Bylaws
- Certification from the IRS granting IRS Code 501(c)(3) status
- IRS Form 990 Return and other financial income and expense statements
- Property Deeds and Sale Documents
- Copies of tenant leases (if applicable)
- Any other relevant documents and records
If your property IS home to an Institution of Purely Public Charity, please apply using the Institutions of Purely Public Charity (PE 75) (PDF) application.
- You will also need the following documents:
- North Star Factors Survey (PDF)
- Articles of Incorporation and Bylaws
- Certification from the IRS granting IRS Code 501(c)(3) status
- IRS Form 990 Return and other financial income and expense statements
- Property Deeds and Sale Documents
- Any other relevant documents and records
If your property is a nursing home, please apply using the Nursing Home (PDF) application.
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You will also need the following documents:
- Articles of Incorporation and Bylaws
- Certification from the IRS granting IRS Code 501(c)(3) status
- IRS Form 990 Return and other financial income and expense statements
- Property Deeds and Sale Documents
- Any other relevant documents and records
2. Mail the application and required documents to:
Ramsey County Assessor's Office
P.O. Box 64097
St. Paul, MN 55164-0097
- Applications must be received by July 1.
- The application review process can take anywhere from one week to three months depending on the complexity of the request.
More questions?
See the Frequently Asked Questions page.
Contact Information
E-mail: AskCountyAssessor@co.ramsey.mn.us
Phone: 651-266-2131
