Minnesota Office of the Revisor of Statutes
[*Add Subtitle/link: Office]

Menu

Revisor of Statutes Menu

2007 Minnesota Statutes

This is a historical version of this statute section. Also view the most recent published version.

Resources

Topics

Recent History

273.13 CLASSIFICATION OF PROPERTY.
    Subdivision 1. How classified. All real and personal property subject to a general property
tax and not subject to any gross earnings or other in-lieu tax is hereby classified for purposes of
taxation as provided by this section.
    Subd. 2.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 2a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 3.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 4.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 5.[Repealed, Ex1971 c 31 art 22 s 5]
    Subd. 5a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 6.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 6a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 7.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 7a.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 7b.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 7c.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 7d.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 8.[Repealed, Ex1967 c 32 art 4 s 3]
    Subd. 8a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 9.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 10.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 11.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 12.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 13.[Repealed, 1974 c 313 s 1]
    Subd. 14.[Repealed, 1984 c 593 s 46]
    Subd. 14a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 15.[Repealed, Ex1971 c 31 art 36 s 2]
    Subd. 15a.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 15b.[Repealed, 1983 c 342 art 2 s 30]
    Subd. 16.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 17.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 17a.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 17b.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 17c.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 17d.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 18.[Repealed, 1983 c 222 s 45]
    Subd. 19.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 20.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 21.[Repealed, 1Sp1985 c 14 art 4 s 98]
    Subd. 21a. Class rate. In this section, wherever the "class rate" of a class of property is
specified without qualification as to whether it is the property's "net class rate" or its "gross class
rate," the "net class rate" and "gross class rate" of that property are the same as its "class rate."
    Subd. 21b. Tax capacity. (a) Gross tax capacity means the product of the appropriate gross
class rates in this section and market values.
(b) Net tax capacity means the product of the appropriate net class rates in this section and
market values.
    Subd. 22. Class 1. (a) Except as provided in subdivision 23 and in paragraphs (b) and (c),
real estate which is residential and used for homestead purposes is class 1a. In the case of a duplex
or triplex in which one of the units is used for homestead purposes, the entire property is deemed
to be used for homestead purposes. The market value of class 1a property must be determined
based upon the value of the house, garage, and land.
The first $500,000 of market value of class 1a property has a net class rate of one percent of
its market value; and the market value of class 1a property that exceeds $500,000 has a class rate
of 1.25 percent of its market value.
(b) Class 1b property includes homestead real estate or homestead manufactured homes used
for the purposes of a homestead by
(1) any person who is blind as defined in section 256D.35, or the blind person and the
blind person's spouse; or
(2) any person, hereinafter referred to as "veteran," who:
(i) served in the active military or naval service of the United States; and
(ii) is entitled to compensation under the laws and regulations of the United States for
permanent and total service-connected disability due to the loss, or loss of use, by reason of
amputation, ankylosis, progressive muscular dystrophies, or paralysis, of both lower extremities,
such as to preclude motion without the aid of braces, crutches, canes, or a wheelchair; and
(iii) has acquired a special housing unit with special fixtures or movable facilities made
necessary by the nature of the veteran's disability, or the surviving spouse of the deceased veteran
for as long as the surviving spouse retains the special housing unit as a homestead; or
(3) any person who is permanently and totally disabled.
Property is classified and assessed under clause (3) only if the government agency or
income-providing source certifies, upon the request of the homestead occupant, that the homestead
occupant satisfies the disability requirements of this paragraph.
Property is classified and assessed pursuant to clause (1) only if the commissioner of revenue
certifies to the assessor that the homestead occupant satisfies the requirements of this paragraph.
Permanently and totally disabled for the purpose of this subdivision means a condition
which is permanent in nature and totally incapacitates the person from working at an occupation
which brings the person an income. The first $32,000 market value of class 1b property has a net
class rate of .45 percent of its market value. The remaining market value of class 1b property
has a class rate using the rates for class 1a or class 2a property, whichever is appropriate, of
similar market value.
(c) Class 1c property is commercial use real property that abuts a lakeshore line and is
devoted to temporary and seasonal residential occupancy for recreational purposes but not devoted
to commercial purposes for more than 250 days in the year preceding the year of assessment, and
that includes a portion used as a homestead by the owner, which includes a dwelling occupied as a
homestead by a shareholder of a corporation that owns the resort, a partner in a partnership that
owns the resort, or a member of a limited liability company that owns the resort even if the title to
the homestead is held by the corporation, partnership, or limited liability company. For purposes
of this clause, property is devoted to a commercial purpose on a specific day if any portion of the
property, excluding the portion used exclusively as a homestead, is used for residential occupancy
and a fee is charged for residential occupancy. The portion of the property used as a homestead is
class 1a property under paragraph (a). The remainder of the property is classified as follows: the
first $500,000 of market value is tier I, the next $1,700,000 of market value is tier II, and any
remaining market value is tier III. The class rates for class 1c are: tier I, 0.55 percent; tier II, 1.0
percent; and tier III, 1.25 percent. If a class 1c resort property has any market value in tier III, the
entire property must meet the requirements of subdivision 25, paragraph (d), clause (1), to qualify
for class 1c treatment under this paragraph.
(d) Class 1d property includes structures that meet all of the following criteria:
(1) the structure is located on property that is classified as agricultural property under section
273.13, subdivision 23;
(2) the structure is occupied exclusively by seasonal farm workers during the time when
they work on that farm, and the occupants are not charged rent for the privilege of occupying the
property, provided that use of the structure for storage of farm equipment and produce does not
disqualify the property from classification under this paragraph;
(3) the structure meets all applicable health and safety requirements for the appropriate
season; and
(4) the structure is not salable as residential property because it does not comply with local
ordinances relating to location in relation to streets or roads.
The market value of class 1d property has the same class rates as class 1a property under
paragraph (a).
    Subd. 23. Class 2. (a) Class 2a property is agricultural land including any improvements
that is homesteaded. The market value of the house and garage and immediately surrounding
one acre of land has the same class rates as class 1a property under subdivision 22. The value
of the remaining land including improvements up to the first tier valuation limit of agricultural
homestead property has a net class rate of 0.55 percent of market value. The remaining property
over the first tier has a class rate of one percent of market value. For purposes of this subdivision,
the "first tier valuation limit of agricultural homestead property" and "first tier" means the limit
certified under section 273.11, subdivision 23.
(b) Class 2b property is (1) real estate, rural in character and used exclusively for growing
trees for timber, lumber, and wood and wood products; (2) real estate that is not improved
with a structure and is used exclusively for growing trees for timber, lumber, and wood and
wood products, if the owner has participated or is participating in a cost-sharing program for
afforestation, reforestation, or timber stand improvement on that particular property, administered
or coordinated by the commissioner of natural resources; (3) real estate that is nonhomestead
agricultural land; or (4) a landing area or public access area of a privately owned public use
airport. Class 2b property has a net class rate of one percent of market value.
(c) Agricultural land as used in this section means contiguous acreage of ten acres or more,
used during the preceding year for agricultural purposes. "Agricultural purposes" as used in this
section means the raising or cultivation of agricultural products. "Agricultural purposes" also
includes enrollment in the Reinvest in Minnesota program under sections 103F.501 to 103F.535
or the federal Conservation Reserve Program as contained in Public Law 99-198 if the property
was classified as agricultural (i) under this subdivision for the assessment year 2002 or (ii) in the
year prior to its enrollment. Contiguous acreage on the same parcel, or contiguous acreage on an
immediately adjacent parcel under the same ownership, may also qualify as agricultural land,
but only if it is pasture, timber, waste, unusable wild land, or land included in state or federal
farm programs. Agricultural classification for property shall be determined excluding the house,
garage, and immediately surrounding one acre of land, and shall not be based upon the market
value of any residential structures on the parcel or contiguous parcels under the same ownership.
(d) Real estate, excluding the house, garage, and immediately surrounding one acre of
land, of less than ten acres which is exclusively and intensively used for raising or cultivating
agricultural products, shall be considered as agricultural land.
Land shall be classified as agricultural even if all or a portion of the agricultural use of that
property is the leasing to, or use by another person for agricultural purposes.
Classification under this subdivision is not determinative for qualifying under section
273.111.
The property classification under this section supersedes, for property tax purposes only,
any locally administered agricultural policies or land use restrictions that define minimum
or maximum farm acreage.
(e) The term "agricultural products" as used in this subdivision includes production for
sale of:
(1) livestock, dairy animals, dairy products, poultry and poultry products, fur-bearing
animals, horticultural and nursery stock, fruit of all kinds, vegetables, forage, grains, bees, and
apiary products by the owner;
(2) fish bred for sale and consumption if the fish breeding occurs on land zoned for
agricultural use;
(3) the commercial boarding of horses if the boarding is done in conjunction with raising or
cultivating agricultural products as defined in clause (1);
(4) property which is owned and operated by nonprofit organizations used for equestrian
activities, excluding racing;
(5) game birds and waterfowl bred and raised for use on a shooting preserve licensed under
section 97A.115;
(6) insects primarily bred to be used as food for animals;
(7) trees, grown for sale as a crop, and not sold for timber, lumber, wood, or wood products;
and
(8) maple syrup taken from trees grown by a person licensed by the Minnesota Department
of Agriculture under chapter 28A as a food processor.
(f) If a parcel used for agricultural purposes is also used for commercial or industrial
purposes, including but not limited to:
(1) wholesale and retail sales;
(2) processing of raw agricultural products or other goods;
(3) warehousing or storage of processed goods; and
(4) office facilities for the support of the activities enumerated in clauses (1), (2), and (3),
the assessor shall classify the part of the parcel used for agricultural purposes as class 1b, 2a, or
2b, whichever is appropriate, and the remainder in the class appropriate to its use. The grading,
sorting, and packaging of raw agricultural products for first sale is considered an agricultural
purpose. A greenhouse or other building where horticultural or nursery products are grown that is
also used for the conduct of retail sales must be classified as agricultural if it is primarily used for
the growing of horticultural or nursery products from seed, cuttings, or roots and occasionally as a
showroom for the retail sale of those products. Use of a greenhouse or building only for the display
of already grown horticultural or nursery products does not qualify as an agricultural purpose.
The assessor shall determine and list separately on the records the market value of the
homestead dwelling and the one acre of land on which that dwelling is located. If any farm
buildings or structures are located on this homesteaded acre of land, their market value shall
not be included in this separate determination.
(g) To qualify for classification under paragraph (b), clause (4), a privately owned public
use airport must be licensed as a public airport under section 360.018. For purposes of paragraph
(b), clause (4), "landing area" means that part of a privately owned public use airport properly
cleared, regularly maintained, and made available to the public for use by aircraft and includes
runways, taxiways, aprons, and sites upon which are situated landing or navigational aids. A
landing area also includes land underlying both the primary surface and the approach surfaces that
comply with all of the following:
(i) the land is properly cleared and regularly maintained for the primary purposes of the
landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities for
servicing, repair, or maintenance of aircraft is not included as a landing area;
(ii) the land is part of the airport property; and
(iii) the land is not used for commercial or residential purposes.
The land contained in a landing area under paragraph (b), clause (4), must be described and
certified by the commissioner of transportation. The certification is effective until it is modified,
or until the airport or landing area no longer meets the requirements of paragraph (b), clause
(4). For purposes of paragraph (b), clause (4), "public access area" means property used as an
aircraft parking ramp, apron, or storage hangar, or an arrival and departure building in connection
with the airport.
    Subd. 24. Class 3. (a) Commercial and industrial property and utility real and personal
property is class 3a.
(1) Except as otherwise provided, each parcel of commercial, industrial, or utility real
property has a class rate of 1.5 percent of the first tier of market value, and 2.0 percent of the
remaining market value. In the case of contiguous parcels of property owned by the same person
or entity, only the value equal to the first-tier value of the contiguous parcels qualifies for the
reduced class rate, except that contiguous parcels owned by the same person or entity shall be
eligible for the first-tier value class rate on each separate business operated by the owner of
the property, provided the business is housed in a separate structure. For the purposes of this
subdivision, the first tier means the first $150,000 of market value. Real property owned in fee by
a utility for transmission line right-of-way shall be classified at the class rate for the higher tier.
For purposes of this subdivision, parcels are considered to be contiguous even if they are
separated from each other by a road, street, waterway, or other similar intervening type of
property. Connections between parcels that consist of power lines or pipelines do not cause the
parcels to be contiguous. Property owners who have contiguous parcels of property that constitute
separate businesses that may qualify for the first-tier class rate shall notify the assessor by July 1,
for treatment beginning in the following taxes payable year.
(2) All personal property that is: (i) part of an electric generation, transmission, or
distribution system; or (ii) part of a pipeline system transporting or distributing water, gas, crude
oil, or petroleum products; and (iii) not described in clause (3), and all railroad operating property
has a class rate as provided under clause (1) for the first tier of market value and the remaining
market value. In the case of multiple parcels in one county that are owned by one person or entity,
only one first tier amount is eligible for the reduced rate.
(3) The entire market value of personal property that is: (i) tools, implements, and machinery
of an electric generation, transmission, or distribution system; (ii) tools, implements, and
machinery of a pipeline system transporting or distributing water, gas, crude oil, or petroleum
products; or (iii) the mains and pipes used in the distribution of steam or hot or chilled water for
heating or cooling buildings, has a class rate as provided under clause (1) for the remaining
market value in excess of the first tier.
(b) Employment property defined in section 469.166, during the period provided in section
469.170, shall constitute class 3b. The class rates for class 3b property are determined under
paragraph (a).
    Subd. 24a.[Repealed, 1Sp2001 c 5 art 3 s 96]
    Subd. 25. Class 4. (a) Class 4a is residential real estate containing four or more units and
used or held for use by the owner or by the tenants or lessees of the owner as a residence for
rental periods of 30 days or more, excluding property qualifying for class 4d. Class 4a also
includes hospitals licensed under sections 144.50 to 144.56, other than hospitals exempt under
section 272.02, and contiguous property used for hospital purposes, without regard to whether
the property has been platted or subdivided. The market value of class 4a property has a class
rate of 1.25 percent.
(b) Class 4b includes:
(1) residential real estate containing less than four units that does not qualify as class 4bb,
other than seasonal residential recreational property;
(2) manufactured homes not classified under any other provision;
(3) a dwelling, garage, and surrounding one acre of property on a nonhomestead farm
classified under subdivision 23, paragraph (b) containing two or three units; and
(4) unimproved property that is classified residential as determined under subdivision 33.
The market value of class 4b property has a class rate of 1.25 percent.
(c) Class 4bb includes:
(1) nonhomestead residential real estate containing one unit, other than seasonal residential
recreational property; and
(2) a single family dwelling, garage, and surrounding one acre of property on a nonhomestead
farm classified under subdivision 23, paragraph (b).
Class 4bb property has the same class rates as class 1a property under subdivision 22.
Property that has been classified as seasonal residential recreational property at any time
during which it has been owned by the current owner or spouse of the current owner does not
qualify for class 4bb.
(d) Class 4c property includes:
(1) except as provided in subdivision 22, paragraph (c), real property devoted to temporary
and seasonal residential occupancy for recreation purposes, including real property devoted
to temporary and seasonal residential occupancy for recreation purposes and not devoted to
commercial purposes for more than 250 days in the year preceding the year of assessment. For
purposes of this clause, property is devoted to a commercial purpose on a specific day if any
portion of the property is used for residential occupancy, and a fee is charged for residential
occupancy. In order for a property to be classified as class 4c, seasonal residential recreational
for commercial purposes, at least 40 percent of the annual gross lodging receipts related to the
property must be from business conducted during 90 consecutive days and either (i) at least 60
percent of all paid bookings by lodging guests during the year must be for periods of at least
two consecutive nights; or (ii) at least 20 percent of the annual gross receipts must be from
charges for rental of fish houses, boats and motors, snowmobiles, downhill or cross-country ski
equipment, or charges for marina services, launch services, and guide services, or the sale of bait
and fishing tackle. For purposes of this determination, a paid booking of five or more nights shall
be counted as two bookings. Class 4c also includes commercial use real property used exclusively
for recreational purposes in conjunction with class 4c property devoted to temporary and seasonal
residential occupancy for recreational purposes, up to a total of two acres, provided the property
is not devoted to commercial recreational use for more than 250 days in the year preceding the
year of assessment and is located within two miles of the class 4c property with which it is used.
Owners of real property devoted to temporary and seasonal residential occupancy for recreation
purposes and all or a portion of which was devoted to commercial purposes for not more than
250 days in the year preceding the year of assessment desiring classification as class 1c or 4c,
must submit a declaration to the assessor designating the cabins or units occupied for 250 days or
less in the year preceding the year of assessment by January 15 of the assessment year. Those
cabins or units and a proportionate share of the land on which they are located will be designated
class 1c or 4c as otherwise provided. The remainder of the cabins or units and a proportionate
share of the land on which they are located will be designated as class 3a. The owner of property
desiring designation as class 1c or 4c property must provide guest registers or other records
demonstrating that the units for which class 1c or 4c designation is sought were not occupied for
more than 250 days in the year preceding the assessment if so requested. The portion of a property
operated as a (1) restaurant, (2) bar, (3) gift shop, and (4) other nonresidential facility operated
on a commercial basis not directly related to temporary and seasonal residential occupancy for
recreation purposes shall not qualify for class 1c or 4c;
(2) qualified property used as a golf course if:
(i) it is open to the public on a daily fee basis. It may charge membership fees or dues, but a
membership fee may not be required in order to use the property for golfing, and its green fees for
golfing must be comparable to green fees typically charged by municipal courses; and
(ii) it meets the requirements of section 273.112, subdivision 3, paragraph (d).
A structure used as a clubhouse, restaurant, or place of refreshment in conjunction with the
golf course is classified as class 3a property;
(3) real property up to a maximum of one acre of land owned by a nonprofit community
service oriented organization; provided that the property is not used for a revenue-producing
activity for more than six days in the calendar year preceding the year of assessment and the
property is not used for residential purposes on either a temporary or permanent basis. For
purposes of this clause, a "nonprofit community service oriented organization" means any
corporation, society, association, foundation, or institution organized and operated exclusively for
charitable, religious, fraternal, civic, or educational purposes, and which is exempt from federal
income taxation pursuant to section 501(c)(3), (10), or (19) of the Internal Revenue Code of
1986, as amended through December 31, 1990. For purposes of this clause, "revenue-producing
activities" shall include but not be limited to property or that portion of the property that is used
as an on-sale intoxicating liquor or 3.2 percent malt liquor establishment licensed under chapter
340A, a restaurant open to the public, bowling alley, a retail store, gambling conducted by
organizations licensed under chapter 349, an insurance business, or office or other space leased
or rented to a lessee who conducts a for-profit enterprise on the premises. Any portion of the
property which is used for revenue-producing activities for more than six days in the calendar
year preceding the year of assessment shall be assessed as class 3a. The use of the property for
social events open exclusively to members and their guests for periods of less than 24 hours,
when an admission is not charged nor any revenues are received by the organization shall not
be considered a revenue-producing activity;
(4) postsecondary student housing of not more than one acre of land that is owned by
a nonprofit corporation organized under chapter 317A and is used exclusively by a student
cooperative, sorority, or fraternity for on-campus housing or housing located within two miles
of the border of a college campus;
(5) manufactured home parks as defined in section 327.14, subdivision 3;
(6) real property that is actively and exclusively devoted to indoor fitness, health, social,
recreational, and related uses, is owned and operated by a not-for-profit corporation, and is located
within the metropolitan area as defined in section 473.121, subdivision 2;
(7) a leased or privately owned noncommercial aircraft storage hangar not exempt under
section 272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land is on an airport owned or operated by a city, town, county, Metropolitan Airports
Commission, or group thereof; and
(ii) the land lease, or any ordinance or signed agreement restricting the use of the leased
premise, prohibits commercial activity performed at the hangar.
If a hangar classified under this clause is sold after June 30, 2000, a bill of sale must be
filed by the new owner with the assessor of the county where the property is located within
60 days of the sale;
(8) a privately owned noncommercial aircraft storage hangar not exempt under section
272.01, subdivision 2, and the land on which it is located, provided that:
(i) the land abuts a public airport; and
(ii) the owner of the aircraft storage hangar provides the assessor with a signed agreement
restricting the use of the premises, prohibiting commercial use or activity performed at the
hangar; and
(9) residential real estate, a portion of which is used by the owner for homestead purposes,
and that is also a place of lodging, if all of the following criteria are met:
(i) rooms are provided for rent to transient guests that generally stay for periods of 14 or
fewer days;
(ii) meals are provided to persons who rent rooms, the cost of which is incorporated in
the basic room rate;
(iii) meals are not provided to the general public except for special events on fewer than
seven days in the calendar year preceding the year of the assessment; and
(iv) the owner is the operator of the property.
The market value subject to the 4c classification under this clause is limited to five rental units.
Any rental units on the property in excess of five, must be valued and assessed as class 3a. The
portion of the property used for purposes of a homestead by the owner must be classified as class
1a property under subdivision 22.
Class 4c property has a class rate of 1.5 percent of market value, except that (i) each parcel
of seasonal residential recreational property not used for commercial purposes has the same
class rates as class 4bb property, (ii) manufactured home parks assessed under clause (5) have
the same class rate as class 4b property, (iii) commercial-use seasonal residential recreational
property has a class rate of one percent for the first $500,000 of market value, and 1.25 percent
for the remaining market value, (iv) the market value of property described in clause (4) has a
class rate of one percent, (v) the market value of property described in clauses (2) and (6) has
a class rate of 1.25 percent, and (vi) that portion of the market value of property in clause (9)
qualifying for class 4c property has a class rate of 1.25 percent.
(e) Class 4d property is qualifying low-income rental housing certified to the assessor by
the Housing Finance Agency under section 273.128, subdivision 3. If only a portion of the units
in the building qualify as low-income rental housing units as certified under section 273.128,
subdivision 3
, only the proportion of qualifying units to the total number of units in the building
qualify for class 4d. The remaining portion of the building shall be classified by the assessor based
upon its use. Class 4d also includes the same proportion of land as the qualifying low-income
rental housing units are to the total units in the building. For all properties qualifying as class 4d,
the market value determined by the assessor must be based on the normal approach to value using
normal unrestricted rents.
Class 4d property has a class rate of 0.75 percent.
    Subd. 25a. Elderly assisted living facility property. "Elderly assisted living facility
property" means residential real estate containing more than one unit held for use by the tenants
or lessees as a residence for periods of 30 days or more, along with community rooms, lounges,
activity rooms, and related facilities, designed to meet the housing, health, and financial security
needs of the elderly. The real estate may be owned by an individual, partnership, limited
partnership, for-profit corporation or nonprofit corporation exempt from federal income taxation
under United States Code, title 26, section 501(c)(3) or related sections.
An admission or initiation fee may be required of tenants. Monthly charges may include
charges for the residential unit, meals, housekeeping, utilities, social programs, a health care alert
system, or any combination of them. On-site health care may be provided by in-house staff
or an outside health care provider.
The assessor shall classify elderly assisted living facility property, depending upon the
property's ownership, occupancy, and use. The applicable class rates shall apply based on its
classification, if taxable.
    Subd. 26.[Repealed, 1987 c 268 art 6 s 53]
    Subd. 27.[Repealed, 1987 c 268 art 6 s 53]
    Subd. 28.[Repealed, 1987 c 268 art 6 s 53]
    Subd. 29.[Repealed, 1987 c 268 art 6 s 53]
    Subd. 30.[Repealed, 1988 c 719 art 5 s 81]
    Subd. 31. Class 5. Class 5 property includes:
(1) unmined iron ore and low-grade iron-bearing formations as defined in section 273.14; and
(2) all other property not otherwise classified.
Class 5 property has a class rate of 2.0 percent of market value.
    Subd. 32.[Repealed, 1998 c 389 art 2 s 21]
    Subd. 33. Classification of unimproved property. (a) All real property that is not improved
with a structure must be classified according to its current use.
(b) Real property that is not improved with a structure and for which there is no identifiable
current use must be classified according to its highest and best use permitted under the local
zoning ordinance. If the ordinance permits more than one use, the land must be classified
according to the highest and best use permitted under the ordinance. If no such ordinance exists,
the assessor shall consider the most likely potential use of the unimproved land based upon the
use made of surrounding land or land in proximity to the unimproved land.
History: (1993) 1913 c 483 s 1; 1923 c 140; 1933 c 132; 1933 c 359; 1937 c 365 s 1;
Ex1937 c 86 s 1; 1939 c 48; 1941 c 436; 1941 c 437; 1941 c 438; 1943 c 172 s 1; 1943 c 648 s 1;
1945 c 274 s 1; 1945 c 527 s 1; 1947 c 537 s 1; 1949 c 723 s 1; 1951 c 510 s 1; 1951 c 585 s 1;
1953 c 358 s 1,2; 1953 c 400 s 1; 1953 c 747 s 1,2; 1955 c 751 s 1,2; 1957 c 866 s 1; 1957 c 959 s
1; 1959 c 40 s 1; 1959 c 338 s 1; 1959 c 541 s 1; 1959 c 562 s 3; Ex1959 c 70 art 1 s 2; 1961 c
243 s 1; 1961 c 322 s 1; 1961 c 340 s 3; 1961 c 475 s 1; 1961 c 710 s 1; 1963 c 426 s 1; 1965 c
259 s 1; 1967 c 606 s 1; Ex1967 c 32 art 1 s 2-4; art 4 s 1; art 9 s 1,2; 1969 c 251 s 1; 1969 c 399
s 49; 1969 c 407 s 1; 1969 c 417 s 1; 1969 c 422 s 1,2; 1969 c 709 s 4,5; 1969 c 760 s 1; 1969
c 763 s 1; 1969 c 965 s 2; 1969 c 1126 s 2; 1969 c 1128 s 1,2; 1969 c 1132 s 1; 1969 c 1137 s
1; 1971 c 226 s 1; 1971 c 427 s 3-12,16,17; 1971 c 747 s 1; 1971 c 791 s 1; 1971 c 797 s 3,4;
Ex1971 c 31 art 9 s 1; art 22 s 1,2,4,6,7,8; Ex1971 c 31 art 36 s 1; 1973 c 355 s 1,2; 1973 c 456 s
1; 1973 c 492 s 14; 1973 c 582 s 3; 1973 c 590 s 1; 1973 c 650 art 14 s 1,2; art 20 s 3; art 24 s 3;
1973 c 774 s 1; 1974 c 545 s 3; 1974 c 556 s 16; 1975 c 46 s 3; 1975 c 339 s 9; 1975 c 359 s 23;
1975 c 376 s 1; 1975 c 395 s 1; 1975 c 437 art 1 s 25,27,28; 1976 c 2 s 96,159-161,170; 1976 c
181 s 2; 1976 c 245 s 1; 1977 c 319 s 1,2; 1977 c 347 s 43,44; 1977 c 423 art 3 s 5-8; 1978 c 767
s 7-11; 1979 c 303 art 2 s 11-17; art 10 s 5; 1979 c 334 art 1 s 25; 1980 c 437 s 5; 1980 c 562 s 1;
1980 c 607 art 2 s 7-15; art 4 s 4; 1981 c 188 s 1; 1981 c 356 s 248; 1981 c 365 s 9; 1Sp1981 c 1
art 2 s 7-11; art 5 s 2; 1Sp1981 c 3 s 1; 1Sp1981 c 4 art 2 s 27; 2Sp1981 c 1 s 6; 3Sp1981 c 1 art
1 s 2; 1982 c 523 art 6 s 1; art 14 s 1; art 23 s 2; 1982 c 642 s 9; 1983 c 216 art 1 s 43,44; 1983
c 222 s 11-13; 1983 c 342 art 2 s 9-18; art 8 s 1; 1984 c 502 art 3 s 9-14; art 7 s 1,2; 1984 c
522 s 2; 1984 c 593 s 22-28; 1984 c 654 art 5 s 58; 1985 c 248 s 70; 1985 c 300 s 6; 1Sp1985
c 14 art 3 s 5-12; art 4 s 45-56; 1986 c 444; 1Sp1986 c 1 art 4 s 18-21; 1987 c 268 art 5 s 4;
art 6 s 18,20-23; 1987 c 291 s 208-209; 1987 c 384 art 1 s 25; 1988 c 719 art 5 s 13-19; 1989
c 277 art 2 s 28,29; 1989 c 304 s 137; 1Sp1989 c 1 art 2 s 1-8,11; 1990 c 480 art 7 s 7; 1990
c 604 art 3 s 16-19; 1991 c 249 s 31; 1991 c 291 art 1 s 20-25; 1992 c 363 art 1 s 12; 1992 c
511 art 2 s 17,18; art 4 s 4,5; 1993 c 224 art 1 s 27; 1993 c 375 art 3 s 16; art 5 s 23-26; 1994
c 416 art 1 s 18,19; 1994 c 483 s 1; 1994 c 587 art 5 s 10,11; 1995 c 264 art 3 s 9,10; 1996 c
471 art 3 s 10-12; 1997 c 231 art 1 s 6-10; art 2 s 20,21; 3Sp1997 c 3 s 28; 1998 c 254 art 1 s
74; 1998 c 389 art 2 s 8-12; 1999 c 243 art 5 s 15-20; 1999 c 248 s 18; 1999 c 249 s 22; 2000 c
490 art 5 s 12,13; 1Sp2001 c 5 art 3 s 32-36; 2002 c 377 art 4 s 16,17; art 10 s 6; 2003 c 127
art 2 s 13,14; art 5 s 17; 2003 c 128 art 3 s 45; 1Sp2003 c 21 art 4 s 4; 2005 c 151 art 3 s 12;
1Sp2005 c 3 art 1 s 15,16; 2006 c 259 art 4 s 13; art 5 s 1,2

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569