(320) 634-7700 | 130 E. Minnesota Avenue, Glenwood, MN 56334

Office Hours: Monday – Friday 8:00am – 4:30pm Contact Us

Form CR-IPPC Instructions

Filing for Exemption

An institution claiming exemption from property taxes as an institution of purely public charity must file an application for exemption with the assessor in the district where the property is located on or before February 1 of the assessment year.

This application must be filed every third year. No matter what year the taxpayer initially files for exemption, applications will again be due in 2022, 2025, 2028, etc.

You may attach any additional information you feel is necessary to complete this application, including descriptions of the charitable activities of your organization.

If you are filing for property tax exemption as something other than an institution of purely public charity, please inquire at your assessor’s office for the appropriate application form.

What Type of Property Qualifies?

Minnesota Statute 272.02, subdivision 7 describes the qualifications necessary for an institution of purely public charity to be eligible for property tax exemption. The organization must be a 501(c)(3) organization under the Internal Revenue Code and provide a charity to the public. The filing requirements are applications for exemption can be found in Minnesota Statute 272.025.

No property will be exempt from taxation under Minnesota Statute 272.02 if the taxpayer claiming the exemption knowingly violates any of the provisions of this section.

Required Documentation

The following documentation must be included with your application for exemption as a purely public charity.

IRS letter granting exempt status as a 501(c)(3) corporation, or an explanation of why the letter is not available.

Articles of Incorporation for the facility (and the parent corporation if applicable).

Financial statements or other documents showing the most recent three years of donations for the facility, the total income and total expenses. (Federal Form 990 with schedules or certified financial statements show this information. Sworn statements from the donors may be used to show donations).

Assessor May Request Additional Information

Upon written request by the assessor, taxpayers must make available to the assessor all necessary books and records relating to the ownership or use of property which can help verify whether or not the property qualifies for exemption. The assessor may also ask for any information which would clarify explanations provided under “Charitable Organization Information”.

The assessor will provide you with a reasonable amount of time to provide this additional information. You will be notified in writing of your approval or denial for property tax exemption. If you disagree with the assessor’s determination you may request an advisory opinion from the Minnesota Department of Revenue, or you may appeal the assessor’s decision to Minnesota Tax Court.

Sale or Purchase of Exempt Property

Property which is exempt from property tax on January 2 and, due to sale or other reason, loses its exemption prior to July 1 of that year, will be placed on the current assessment rolls for that year.

The valuation will be determined with respect to its value on January 2 of such year. The classification will be based on the use to which the property was put by the purchaser, or in the event the purchaser has not utilized the property by July 1, the intended use of the property, as determined by the county assessor, based upon all relevant facts.

Property which is subject to property tax on January 2 that is acquired by a government entity, institution of purely public charity, church or educational institution before July 1 of the year is exempt for that assessment year if the property is to be used for an exempt purpose.

Use of Information

The information on this form is required by Minnesota Statutes, section 272.02 to properly identify you and determine if you qualify for property tax exemption. If you do not provide the required information, your application may be delayed or denied. Your County Assessor may also ask for additional verification of qualifications.

Penalties

Making false statements on this application is against the law. Minnesota Statute 609.41 states that anyone giving false information in order to avoid or reduce their tax obligations is subject to a fine of up to $3,000 and/or up to one year in prison.

Questions?

Contact your County Assessor’s Office for assistance.

Last updated by the Pope County Assessor’s office February 28, 2024