Property tax exemption

Learn which properties are eligible for a property tax exemption and how to apply.

Applying for property tax exemption

Property may qualify for property tax exemption if the property is:

Owned by an exempt institution
Used for exempt purpose, and
It is reasonably necessary to further the mission of the exempt organization

Absence of any of these key items may disqualify the property from receiving an exemption unless specifically allowed by law.

Exemption application requirements

If you are seeking exemption, you must submit an application to the City of Minneapolis Assessor's Office. Your organization must prove to the assessor that your property qualifies for exemption under Minnesota law.

You must submit property tax exemption applications by February 1 of the year exemption is sought, or 30 days after the purchase of the property.

For most exempt properties, owners or authorized representatives must reapply for exemption every three years, no matter what year you originally filed. Reapplications for property tax exemption must be filed in 2022, 2025, 2028, etc.

Important things to remember

It’s important to remember that:

property taxes are based on the classification of your property during the previous year. Therefore the purchase of a property by an exempt organization will not change the amount of taxes that are due for the current year.
The date of purchase determines when the property may become exempt from property taxes. A property purchased by an exempt organization between January 1 and June 30, 2021 may be eligible for exemption for taxes payable in 2022 while a property purchased between July 1 and December 31, 2021 may be eligible for exemption from taxes payable in 2023.

Exemption form to use

All entities seeking exemption must complete the required application.

Purely public charities should use the CR-IPPC form.
Nursing homes and boarding care homes should use the CR-NBH form.
All other entities should use the general tax exemption CR-PTE form.
Note: Charter schools must complete two CR-PTE applications, one for the owning entity and one for the school.

Additional instructions and application form links are available in the list below.

We can help

For assistance, please contact the Assessor's office. Additional property tax exemption resources are listed below.

Property tax exemption checklist

Application form requirements

If you are applying for the first time for property tax exemption, or a renewal, you must submit an exempt application as either a General Exemption (CR-PTE), Purely Public Charity (CR-IPPC), or Nursing Home or Boarding Care Home (CR-NBH) and provide supporting documents.

Each property tax exemption form may require specific supporting documentation. Please refer to the specific application instructions for a list of documentation that will be required to complete the application.

Property tax exemption requires an exempt application be submitted for each parcel.

The application must indicate a property address or legal description, and a parcel identification number.

Find your parcel information

All applications must be signed and include a daytime contact phone number.

If using the online-application, one of the following will constitute a signature;

taxpayer name
name of the taxpayer's authorized agent
taxpayer's identification number

Application form submission

You may submit your application by using the online application, or complete the PDF form and submit via email or mail a paper application to the Assessor's Office. All applications will require uploaded attachments or copies of your supporting documentation.

General property tax exemption

Supporting documentation required

The following supporting documentation must be submitted when completing a general property tax exemption application as attachments or uploaded documents:

501(c)(3) determination letter from the Internal Revenue Service (IRS)
Articles of Incorporation, charter and bylaws (including all amendments)
All active leases in the building or on the property
Include a rent roll and site plan (if available)
Narrative description of the organization, its mission, and the recipients of its services
Federal form 990 for the last three years. If not required to file, provide financial statements for the last three years. Statements should detail donations, other revenue and expenses.
Resident agreements and facility policies (if applicable)

Application form submission

Complete the online property tax exemption form or select the CR-PTE (PDF) application form below. Applications may be emailed or mailed if you chose to complete the PDF application. Select one of the following application options below.

Complete the online property tax exemption form

Application form CR-PTE

Institution of Purely Public Charity

Supporting documentation required

The following supporting documentation must be submitted with the CR-IPPC exemption application, as attachments or uploaded documents:

501(c)(3) determination letter from the Internal Revenue Service (IRS)
Articles of Incorporation, charter and bylaws (including all amendments)
All active leases in the building or on the property
Include a rent roll and site plan (if available)
Narrative description of the organization, its mission, and the recipients of its services
Federal form 990 for the last three years. If not required to file, provide financial statements for the last three years. Statements should detail donations, other revenue and expenses.
Resident agreements and facility policies (if applicable)
Completed "North Star" survey form

Application form submission

Complete the online property tax exemption form or select the CR-IPPC (PDF) application form below. Applications may be emailed or mailed if you chose to complete the PDF application. Select one of the following application options below.

Complete the online property tax exemption form

Use the application form CR-IPPC

Use the “North Star” factors survey

Charter schools

Special charter school provisions

There are special provisions for charter schools owned by an exempt entity.

Property owned by an exempt entity leased to a charter school qualifies for exemption under Minnesota Statutes, 272.02, subdivision 42, paragraph (b), if the following requirements are met:

The lease must be for at least 12 consecutive months.
The property must be owned by one of the following:
- a 501(c)(2) or (3) non-profit
- a private school district, college, or university
- a church
- the state or a political subdivision of the state
The charter school must provide one of the following:
- direct k-12 instruction
- special education for disabled children; or
- administrative services directly related to the educational program at the site.
The lease must provide the charter school with the exclusive right to use the property during the lease period (except for lease arrangements that allow shared use by the charter school and a school, state, subdivision of the state, or a church).

Application requirements

Charter schools qualifying under this provision must file two applications for exemption. One application for the ownership entity and one for the charter school lessee as an institute of purely public charity. Complete the online property tax exemption form or select the CR-PTE (PDF) application form below. Applications may be emailed or mailed if you chose to complete the PDF application. The following supporting documentation must be submitted with the CR-PTE exemption application, as attachments or uploaded documents.

Required supporting documentation

Required supporting documentation includes the following:

501(c)(3) determination letter
The lease between the charter schools and the ownership entity outlining the exclusive right to use the property during the lease period (except for lease arrangements that allow shared use by the charter school and a school, state, subdivision of the state, or a church).
Documentation from the Minnesota Department of Education for the grades approved for public education.

Application form submission

Complete the online property tax exemption form or select the CR-PTE (PDF) application form below. Applications may be emailed or mailed if you chose to complete the PDF application. Supporting documentation must be submitted with the CR-PTE exemption application, as attachments or uploaded documents.

Complete the online property tax exemption form

Application form CR-PTE

Nursing home and boarding care homes

Required supporting documentation

The following supporting documentation must be submitted with the CR-NBH exemption application as attachments or uploaded documents:

501(c)(3) determination letter from the Internal Revenue Service (IRS)
Articles of Incorporation, charter and bylaws (including all amendments)
All active leases in the building or on the property
Include a rent roll and site plan (if available)
Narrative description of the organization, its mission, and the recipients of its services
Federal form 990 for the last three years. If not required to file, provide financial statements for the last three years. Statements should detail donations, other revenue and expenses.
Resident agreements and facility policies (if applicable)
Provide one of the following:
- Evidence the facility is certified to take part in the medical assistance program (Title 19 of the Social Security Act)
- The facility's discharge policy, showing residents are not discharged due to inability to pay.

Application form submission

Complete the online property tax exemption application form or select the CR-NBH (PDF) application below. Applications may be emailed or mailed, if you chose to complete the PDF application.

Select from the following application options:

Complete the online property tax exemption form

Use the application form CR-NBH

Additional Resources

Minnesota Department of Revenue Property Tax Administrator Manual - Module 5 Exempt Property

Minnesota Council of Nonprofits - Property tax assessment law

Minnesota Council of Nonprofits - Property Tax Exemption Checklist

Minnesota Statutes 272.02 Exempt Property

Minnesota Tax Court