State General Property Tax

The Minnesota Department of Revenue certifies two separate State General Property Tax rates for all county auditors. The department determines the following uniform statewide rates using details from PRISM (Property Record Information System of Minnesota) submissions 2 and 3:

• The preliminary commercial-industrial state general levy property tax rate for taxes payable 2025 is 29.000%.
• The preliminary seasonal residential recreational state general levy property tax rate for taxes payable 2025 is 11.000%.

The 2025 commercial-industrial state tax levy used to determine the commercial-industrial rate is $716,990,000. The 2025 seasonal residential recreational state tax levy used to determine the seasonal residential recreational rate is $41,690,000.

• Access the P100 Settlement Report

These are the payment dates for the State General Property Tax for taxes payable in 2024. Settlement and payment due dates for the State General Property Tax are the same as for school districts. See the table below for the payment schedule. If the due date is on a weekend or holiday, your report or payment is due the next business day. 

Personal property that is part of an intrastate natural gas transportation or distribution pipeline system may qualify for an abatement of the state general levy for up to 12 years.

Abatement Qualifications

Personal property may qualify for an abatement if all of the following requirements are met:

• Construction of the system began after January 1, 2018
• The system provides service to an area that is not located within the counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, or Washington
• The system provides service to an area where more than half of the households lacked access to natural gas distribution systems on January 1, 2018

How to Apply

Complete the Natural Gas Pipeline State General Levy Abatement Application and submit it with all supporting materials to proptax.admin@state.mn.us by March 1 of the year before you are requesting the abatement.  

Supporting materials must include documentation to verify:

• When construction began
• The service area
• The lack of access the service area had to natural gas distribution on January 1, 2018

After we receive your application, we will review the information to see if the property qualifies for the abatement. We may contact you for more information to process your application.

If you qualify for the abatement, the county where the property is located will administer the abatement.

Abatement Application

How long is the abatement effective?

The abatement cannot exceed 12 taxable years. The abatement begins with taxes payable the year after the application. Once a property no longer qualifies, you cannot reapply the property for a subsequent abatement.

The State General Property Tax Annual Report identifies levies, adjustments, collections, and delinquency information that is required for state general property tax accounting.

The report for calendar year 2023 covers the period from January 1, 2023, to December 31, 2023.

Form and Instructions

Email completed reports by February 24, 2024, to proptax.admin@state.mn.us.

• State General Property Tax Annual Report
• Instructions for the State General Property Tax Annual Report
• State General Property Tax Annual Report Form Calculations
• State General Property Tax Annual Report Sample