COMMERCIAL REAL PROPERTY

Buildings

Commerce Department, duties, Minn. Statutes 2026 216C.31

Energy audits, state programs, Minn. Statutes 2026 216C.31

Mixed use commercial residential buildings, valuation of property, Minn. Statutes 2026 273.11

Recyclable material containers, Minn. Statutes 2026 115A.151

Rehabilitation and preservation loans, Minn. Statutes 2026 469.184

Retail establishments, see RETAIL ESTABLISHMENTS

Right of entry, Weights and Measures Division, Minn. Statutes 2026 239.09

Taxes, special service districts, see SPECIAL SERVICE DISTRICTS

Zoning, Minn. Statutes 2026 394.25

Classification for taxation, see specific classes of property under PROPERTY TAXES

Commercial-industrial property

Border city zones, see BORDER CITY ZONES

Classification, Minn. Statutes 2026 273.13

Commercial-industrial tax capacity, Minn. Statutes 2026 275.025

Defined, Minn. Statutes 2026 276A.01, 473F.02

Development, community revitalization program funds, use, Minn. Statutes 2026 469.1831

Local government aid, Minn. Statutes 2026 477A.011

Market value, Minn. Statutes 2026 273.11, 473F.08

Net tax capacity, Minn. Statutes 2026 473F.05 to 473F.11

Outdoor lighting fixtures model ordinance, Minn. Statutes 2026 16B.328

State general tax, Minn. Statutes 2026 275.025

Vacant property, loss of disparity reduction credit, Minn. Statutes 2026 273.1321

Commercial property managers, conciliation court actions, representation, Minn. Statutes 2026 491A.02

Commercial rental property, defined as revenue-producing activities, Minn. Statutes 2026 273.13

Commercial-seasonal recreational property, classification, Minn. Statutes 2026 273.13

Definitions

Classification of property (taxation), Minn. Statutes 2026 273.13

Metropolitan Revenue Distribution Act, Minn. Statutes 2026 473F.02

Tax relief area revenue distribution, Minn. Statutes 2026 276A.01

Delinquent property taxes, Minn. Statutes 2026 279.01, 279.37

Energy use, building performance standards, Minn. Statutes 2026 216B.2403, 216B.241

Industrial property, see Commercial-industrial property under this topic

Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2026 276A.01 to 276A.09

Lights and lighting, outdoor lighting fixtures model ordinance, Minn. Statutes 2026 16B.328

Metropolitan area counties, net tax capacity, Minn. Statutes 2026 473F.05 to 473F.11

Mortgage loans, see under MORTGAGES

Net tax capacity, metropolitan area

Adjustments, Minn. Statutes 2026 473F.08, 473F.10

Areawide tax base distribution index, Minn. Statutes 2026 473F.07

Certification by local assessors, Minn. Statutes 2026 473F.05

County auditors, duties, Minn. Statutes 2026 473F.06, 473F.08

Distribution net tax capacity, Minn. Statutes 2026 473F.07

Excess net tax capacity, determination, Minn. Statutes 2026 473F.06

Generally, Minn. Statutes 2026 473F.08

Orders, reassessments, Minn. Statutes 2026 473F.10

Proceedings affecting, records, certification date, Minn. Statutes 2026 473F.09

Property tax levies, Minn. Statutes 2026 473F.08, 473F.11

Reassessments, Minn. Statutes 2026 473F.10

Total net tax capacity, determination, Minn. Statutes 2026 473F.06

Property taxes

Areawide tax rates, metropolitan area, Minn. Statutes 2026 473F.08

Delinquent taxes, Minn. Statutes 2026 279.01, 279.37

Net tax capacity, Minn. Statutes 2026 473F.05 to 473F.11

Sales ratios, calculation, Minn. Statutes 2026 273.1325

Special service districts, see SPECIAL SERVICE DISTRICTS

Reassessments, net tax capacity, effect on, Minn. Statutes 2026 473F.10

Retail establishments, see RETAIL ESTABLISHMENTS

Right of entry, Weights and Measures Division, Minn. Statutes 2026 239.09

Special service districts, see SPECIAL SERVICE DISTRICTS

Tax relief area revenue distribution, Iron Range, Minn. Statutes 2026 276A.01 to 276A.09

Valuation of property

Metropolitan area municipalities, Minn. Statutes 2026 473F.10

Mixed use commercial residential buildings, Minn. Statutes 2026 273.11

Zoning

Towns, Minn. Statutes 2026 366.183

Trade districts, creation, county zoning controls, Minn. Statutes 2026 394.25