Sliding Scale Market Value Exclusion

To apply for the Sliding Scale Market Value Exclusion, complete and submit the application for Sliding Scale Market Value Exclusion.

We send the application to the Minnesota Department of Commerce, which reviews and determines the efficiency of the electric power generation facility. Efficiency is based on the performance of the facility’s equipment during normal full load operation. 

For each percentage point that the efficiency of the facility is over 40%, the department or local assessor will reduce the market value of the equipment by 8%.

What happens if my Sliding Scale Market Value Exclusion is approved?

We will post the market value exclusion percentage for your approved equipment in the table on this page. The Sliding Scale Market Value Exclusion is valid for two assessment years or until a new efficiency determination is made. This exclusion does not apply to the structures and the land where the facility is located.  

You can renew the Sliding Scale Market Value Exclusion for the equipment by submitting a new application for Sliding Scale Market Value Exclusion.​

What happens if my Sliding Scale Market Value Exclusion is not approved?

If your application is not approved, we will notify you by email.

Market Value Exclusion Percentages for Approved Applications

Assessment Year 2021 and 2022 for Taxes Payable in 2022 and 2023

Assessment Year 2019 and 2020 for Taxes Payable in 2020 and 2021

Assessment Year 2017 and 2018 for Taxes Payable in 2018 and 2019

Assessment Year 2015 and 2016 for Taxes Payable in 2016 and 2017