Application

Use the general property tax exemption Form CR-PTE

• Apply online
• Download Form CR-PTE

Property

Confirm the property meets ownership and use requirements

• Ownership by one of the following:
  • An organization with 501(c)(2) or 501(c)(3) nonprofit tax status
  • A public school district, college, or university
  • A private academy, college, university, or seminary of learning
  • A church or house of worship
  • The State of Minnesota or one of its political subdivisions 
• Owner has a lease contract for at least 12 consecutive months that:
  • Gives the school exclusive right to use the property, or
  • Shared use with the property owner
• The charter school uses the property for at least one of the following services:
  
  • Direct K12 instruction
  • Special education for disabled children
  • Administrative services directly related to the educational program at the site

Attachments

Attach required documents

• The property owner's:
  • 501(c)(3) determination letter, or
  • Proof of exempt status as one of the ownership organizations listed above
• A copy of the lease between the charter school and the ownership entity.
• Documents from the Minnesota Department of Education (MDE) indicating:
  • The charter school's authorizer
  • The school is approved to provide public education
  • The grade levels it serves