What is a property tax abatement?

A ‘tax abatement’ is a formal, written request, made to the County Assessor on a form prescribed by the Minnesota Department of Revenue, to change the market value or classification on a specific property or properties.

What qualifies for a property tax abatement?

Minnesota Statute 375.192 provides that an owner of a homestead property or a non-homestead property that has been accidentally or unintentionally damaged may apply for a reduction in the amount of taxes payable on the property in the year the destruction occurs  and in the following year, if the property is not eligible for disaster credit. As per Morrison County Policy:  the County Board is authorized to consider and grant reductions or an abatement on applications only as they relate to taxes due and payable in the current year and the two prior years; provided that reductions or an abatement for the two prior years shall be considered or granted only for (1) clerical errors or (2) when a taxpayer fails to file for a reduction or an abatement due to Hardship as determined by the County Board. The Morrison County definition of hardship, with reference to the inability to file a homestead application, is that of severe illness or hospitalization not allowing for timely filing.

How is a property tax abatement filed?

Call or come into the Morrison County Land Services office in the Morrison County Government Center in the central building, upper level, to obtain an application. Address:  213 1st Ave SE; Little Falls, MN 56345 Phone:  320-632-0170 or toll free at 866-401-1111 ext. 170

What happens when I file for a property tax abatement?

Abatement applications are to first be considered by the County Assessor, if approved, the applications are sent to the County Auditor.  If approved by the County Auditor, the application is then heard for consideration by the County Board of Commissioners. If either the County Assessor or County Auditor denies the abatement application, the abatement process ends at that time.

When is an abatement not considered:

Abatement applications for properties which sell below the Estimated Market Value will not be considered by the County Board of Commissioners, Auditor or Assessor. Abatement applications involving less than $10.00 in tax will not be considered.

Links to Minnesota State Statutes concerning property tax abatement

For more information concerning abatement, see Statute 375.192 & Statute 270C.86