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Last Updated: 10/26/2017

Frequently Asked Questions

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Property Tax

Refund questions: 651-296-3781
Refund status and 1099G lookup: 651-296-4444
Other questions: 651-556-6091
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Related Information

Property Tax > Programs > Pollution Control Exemption

  • Do I need to file Form PT-63, Property Tax Exemption Application for Property Used for Pollution Control, each year?Back to top

    ​No. You only need to file Form PT-63 form once for a particular property. After your application is approved, we’ll issue an order granting the exemption for that property. However, you must file Form PT-64, Property Tax Statement of Exemption, for each year you wish to claim exemption

    Note: If the exemption is later rescinded, you would need to reapply by filing a new Form PT-63 for the property to qualify again for the exemption.

  • Can I claim property as exempt before my Pollution Control Exemption application is approved?Back to top

    ​No. You cannot receive this exemption until after your application is approved.

  • What if I sell my property that is receiving the Pollution Control Exemption?Back to top

    ​If you sell property that is receiving this exemption, you must notify the Department of Revenue by contacting our State Assessed Property section at sa.property@state.mn.us or 651-556-6091. 

  • What if my property no longer qualifies for the Pollution Control Exemption?Back to top

    ​If your property no longer meets the requirements for this exemption, you must notify the Department of Revenue by contacting our State Assessed Property section at sa.property@state.mn.us or 651-556-6091. 

  • Where's my property tax refund?Back to top

    ​To check the status of your property tax refund online, see Where’s My Refund.

    You can also call our automated tax service line at 651-296-4444 or 1-800-657-3676.

  • Is personal property taxable in Minnesota?Back to top

    ​No, unless specifically outlined in Minnesota Statutes. Personal property (like tools, equipment, money, and stocks) is generally exempt from taxes in Minnesota.

    Taxable personal property includes:

    • certain utility systems;
    • railroad docks and wharves;
    • improvements on federal or exempt land;
    • leasehold or other property that would be taxable if the lessee or
    • user were the fee owner;
    • certain manufactured homes; and
    • flight property

    However, if someone leases otherwise-exempt government-owned property, and there are improvements on that property, those improvements are taxed as personal property to the lessee.  They are not “personal property” per se, but are taxed as such so that the taxes are in personam rather than a lien against the real property.  These taxes are imposed and billed at the county level.

    For more information, see Minnesota Statutes 272.02, subd. 9.

  • Where can I get a copy of my property tax statement?Back to top

    ​Your county treasurer can provide a copy of your property tax statement and answer any questions you may have about the statement. 

    The county treasurer mails these statements to property owners by March 31 each year. Tax payments are due to your county on May 15 and October 15, for most properties. 

    For contact information, check your local phone book or see County Websites on Minnesota.gov.​

  • What should I do if I make upgrades to property that the Minnesota Pollution Control Agency has already approved for the Pollution Control Exemption?Back to top

    You should submit a new Property Tax Exemption Application for Property Used for Pollution Control. You cannot receive this exemption on new property/upgrades until after your application is approved. ​

  • Who determines if my property qualifies for the Pollution Control Exemption?Back to top

    The Minnesota Pollution Control Agency reviews all applications. The Minnesota Department of Revenue approves or denies the application based on advice from the Minnesota Pollution Control Agency.​