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.
