Charitable organizations, places of worship, schools, local governments and other select organizations can qualify for exemption from property taxes. The property must be used solely for the purpose for which the institution was organized. If requested by the assessor, the applicant must furnish all books and records relating to the ownership or use of the property to verify that it qualifies for exemption.
Property tax exemption is not automatic. Organizations must apply for it.
1. Fill out an application. Include in the “Principal Use” section the date the organization first had access to use the property.
2. Attach the following documents:
- Ownership documents:
Deed or certificate of title
- Use documents:
Pamphlets, brochures, letter explaining the function of the entity and how the property is being used in accordance with organizational purpose
- Proof of 501 (c) (3) status:
Federal certification of non-profit or exempt status from federal income taxes
- Articles of incorporation/corporation bylaws:
Mission statement, organizational purpose, recipients of services
- Federal Income Tax Form 990 or financial statements:
A three-year history of expenditures and sources of income
- (If applicable) Occupancy by tenants:
Tenant lists, rent rolls, leases, and an outline of the square footage used exclusively by tenants
3. Mail the application and documents.
- If your assessor is Hennepin County, mail to: Hennepin County Assessor A-2103 Government Center Minneapolis, MN 55487
- If your assessor is another local government within the county, mail to that office.