Property Tax Exemption
Property receiving a property tax exemption does not pay all or a part of the property taxes. The three key elements used in determining exemption are:
- Ownership
- Use
- Necessity of ownership
Absence of any of the three elements would likely disqualify a property from exemption unless specifically allowed by law.
Property tax exemption is not automatic. Organizations must apply for it. You may refer to the complete list of eligibility.
Filing deadline is Feb. 1.
Owners applying for a property tax exemption must submit one of the following forms:
Provide required supporting documents of:
- Articles of Incorporation and Bylaws
- Proof of Internal Revenue Code 501(c)3 granting tax exempt status
- IRS Form 990 or Income and Expense Financial Statements
- Purely Public Charity addendum or Childcare addendum
- Articles of Formation documents for ownership by LLC
- All leases associated with the parcel
- Other documents and records unique to a specific property may be requested
Complete an application with supporting documents and submit:
- In person: Service or license centers
- By mail: Dakota County Assessing Services, 1590 Highway 55, Hastings MN 55033-2343
- By fax: 651-438-4469
- Property that is exempt on Jan. 2 and loses it exemption before July 1 of that year, will become taxable for that year.
- Property that is taxable on Jan. 2 may become eligible for exemption before July 1 if the property is being used for an exempt purpose.
For more information, contact: