Deed Tax Easements

No Deed Tax is due for a document that merely grants, conveys, creates, modifies or terminates an easement.

A deed conveying real property that is benefited, or burdened, by an easement is not exempt, and the tax in that case must be based on the consideration given for the real property being conveyed, including any positive or negative increment of value attributable to the continued existence of the easement.

Easement rights over a piece of real property can also be acquired by court action under the eminent domain laws. This type of easement transaction is also exempt from the Deed Tax. (Minnesota Statutes 287.22 (13))