Filing for Exemption
Most taxpayers claiming exemption
from property tax must le an applica-
tion 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 ap-
plication must be reled every third
year. No matter what year the taxpayer
initially les 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 le.
Owners of some types of exempt prop-
erty may be asked to complete a dier-
ent 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 ling the
statement of exemption for a period not
to exceed 60 days.
What type of property
qualies for exemption?
Minnesota Statute 272.02 describes the
types of property eligible for property
tax exemption. e ling requirements
can be found in Minnesota Statute
272.025.
No property will be exempt from taxa-
tion under Minnesota Statute 272.02
if the taxpayer claiming the exemption
knowingly violates any of the provisions
of this section.
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 qualies for exemp-
tion.
Sale or Purchase of
Exempt Property
Property which is exempt from prop-
erty 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.
e valuation will be determined with
respect to its value on January 2 of such
year. e classication 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 prop-
erty 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.
Use of Information
e information on this form is re-
quired by Minnesota Statutes, section
272.02 to properly identify you and
determine if you qualify for property
tax exemption. Your Social Security
number is required. If you do not
provide the required information, your
application may be delayed or denied.
Your County Assessor may also ask for
additional verication of qualications.
Your Social Security number is consid-
ered private data.
Penalties
Making false statements on this ap-
plication 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 ne of up to $3,000 and/or up to one
year in prison.
Instructions for Form PTE