Disaster and Destroyed Property Tax Relief

If a building is damaged as a result of a disaster, accident, or arson/vandalism by someone other than the owner, that building may be eligible for disaster-specific property tax relief. If this damage is widespread, the county or other jurisdiction may apply to the Executive Council to be a declared disaster area, increasing the relief received by property owners and allowing the state to reimburse those jurisdictions for all relief granted.

This guide will detail what relief is available, what the assessor’s responsibilities are, and how to apply to the Executive Council for disaster assistance.

Questions?

For statutory information, refer to Minnesota Statutes 273.1231-273.1235. For questions about the reassessment or process of applying to the Executive Council, email proptax.questions@state.mn.us. For questions about the reimbursement process or calculation of disaster relief, email proptax.admin@state.mn.us.