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State General Property Tax
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State General Property Tax
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County treasurers must send receipts of state property taxes to us after making full settlement with the county auditor. They must send these payments through the department's online e-Services system.
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The Minnesota Department of Revenue certifies two separate State General Property Tax rates for all county auditors. The department determines the following uniform statewide rates using details from PRISM (Property Record Information System of Minnesota) submissions 2 and 3:
The final commercial-industrial state general levy property tax rate for taxes payable 2024 is 29.294%.
The final seasonal residential recreational state general levy property tax rate for taxes payable 2024 is 10.640%.
The 2024 commercial-industrial state tax levy used to determine the commercial-industrial rate is $716,990,000. The 2024 seasonal residential recreational state tax levy used to determine the seasonal residential recreational rate is $41,690,000.
Note: Do not include TIF payments to the State Auditor with your State General Tax payment.
These are the payment dates for the State General Property Tax for taxes payable in 2024. Settlement and payment due dates for the State General Property Tax are the same as for school districts. See the table below for the payment schedule. If the due date is on a weekend or holiday, your report or payment is due the next business day.
Settlement Report Date | Payment Date | Payment Amount |
|---|
| May 15 | May 24 | 50% of estimated collections |
| | June 5 | Remaining 50% of estimated collections |
| | July 5 | First-half settlement; balance of collections |
| October 15 | October 24 | 50% of estimated collections from the settlement date to Oct. 20 |
| | November 4 | Remaining 50% of estimated collections from the settlement date to Oct. 20 |
| | December 2 | 100% of estimated collections from Oct. 20 to Nov. 20 |
| | January 27, 2025 | Year-end settlement; the balance of collections not previously paid. |
Personal property that is part of an intrastate natural gas transportation or distribution pipeline system may qualify for an abatement of the state general levy for up to 12 years.
Abatement Qualifications
Personal property may qualify for an abatement if all of the following requirements are met:
- Construction of the system began after January 1, 2018
- The system provides service to an area that is not located within the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington
- The system provides service to an area where more than half of the households lacked access to natural gas distribution systems on January 1, 2018
How to Apply
Complete the Natural Gas Pipeline State General Levy Abatement Application and submit it with all supporting materials to proptax.admin@state.mn.us by March 1 of the year before you are requesting the abatement.
Supporting materials must include documentation to verify:
- When construction began
- The service area
- The lack of access the service area had to natural gas distribution on January 1, 2018
After we receive your application, we will review the information to see if the property qualifies for the abatement. We may contact you for more information to process your application.
If you qualify for the abatement, the county where the property is located will administer the abatement.
Abatement Application
How long is the abatement effective?
The abatement cannot exceed 12 taxable years. The abatement begins with taxes payable the year after the application. Once a property no longer qualifies, you cannot reapply the property for a subsequent abatement.
The State General Property Tax Annual Report identifies levies, adjustments, collections, and delinquency information that is required for state general property tax accounting.
The report for calendar year 2023 covers the period from January 1, 2023, to December 31, 2023.
Form and Instructions
Email completed reports by February 24, 2024, to proptax.admin@state.mn.us.
