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1. When does a property tax exemption begin?

Property that is subject to the general property tax on January 2 and is acquired and used for an exempt purpose before July 1 of the same year will qualify for exemption for that assessment year and will not pay a general property tax the following year.

2. When does a property tax exemption end?

Property that is exempt from the general property tax on January 2, and for any reason loses its exemption before July 1 of the same year, will be placed on the assessment roll for that year. Property taxes will be due and payable the following year.

3. Are all parcels owned by the same entity exempt from paying property taxes?

Not necessarily. Each parcel must satisfy all of the requirements for exemption. Also, a parcel that is incidental to the operation of the organization may not be eligible for exemption. There must be a necessary, substantial, and continuing use of the parcel for an exempt purpose by the organization in order for the parcel to be considered for exemption.

4. Is there a cost to file for a property tax exemption?

No. There is no cost to file for a property tax exemption.

5. Can I be assured of receiving a property tax exemption?

The county assessor will consider your request for a property tax exemption. Complete and accurate supporting documentation will aid in a decision.

6. How long does it take to process an exempt application?

The length of time needed to process an exempt application depends on the complexity of the issues surrounding the ownership and use of the property. Applications can be approved in as little as a week or as long as three months. Please be patient. Every effort will be made to process your application as quickly as possible.

7. What happens if my request for a property tax exemption is not approved?

Whether your request for an exemption from the general property tax is approved or not, you will be notified. You may also appeal the assessor’s decision to the Scott County Board of Appeal & Equalization or to the Minnesota Tax Court.

8. What kind of property may be eligible for a property tax exemption?

As a general rule, all property in the state of Minnesota is taxable, except tribal lands, unless the property is owned and used for a public purpose, education, or religious or charitable ministration. Read more on the Exempt Status page.

9. How do I know if an organization qualifies as an institution of purely public charity?

This is a difficult question. However, in a 1975 court case, Northstar Research Institute vs. County of Hennepin, the Minnesota Supreme Court established five factors that are often cited as guidelines for determining if an organization qualifies as an institution of purely public charity. These five factors have been expanded to six and have since been referred to as the Northstar Factors. Read more on the Exempt Status page.

10. How do I apply for a property tax exemption?

All owners applying for a property tax exemption must file an application for exemption with the
Scott County Assessor. Read more on the Exempt Status page.