Pollution Control Exemption

The Pollution Control Exemption applies to real and personal property used primarily to reduce or control of air, water, or land pollution.

To receive this exemption, file Form PT-63, Property Tax Exemption Application for Property Used for Pollution Control. When the Department of Revenue receives your application it will be listed below.

This application is reviewed by the Minnesota Pollution Control Agency and is then approved or denied by the Department of Revenue. You will receive an order approving or denying your application.  At that time, approved orders will be listed below.

This application is reviewed by the Minnesota Pollution Control Agency and is then approved or denied by the Department of Revenue. You will receive an order approving or denying your application.  At that time, approved orders will be listed below.

If your application is approved, you must file Form PT-64, Property Tax Statement of Exemption, by Feb. 15 for each year you claim the exemption. If you do not file Form PT-64, or you file late, we may rescind your exemption.  

• Form PT-63, Property Tax Application for Exemption for Property Used for Pollution Control
  Application form and instructions to request the exemption.
• Form PT-64, Property Tax Statement of Exemption for Property Used for Pollution Control  
  Annual statement and instructions to claim the exemption. Due by February 15 of each year.