The Minnesota Open Space Property Tax Law (Minnesota Statute 273.112) delays the assessment and taxes paid on private open spaces whose value has increased due to development in the area.
Some owners of open space land can apply for deferment of higher valuations and consequent taxes payable. The property’s value is based upon its usage (local special assessments are not deferred).
Eligibility requirements
Real estate is eligible only if it is devoted to golf, skiing, lawn bowling, croquet, archery or firearms range recreational use or other recreational uses.
All applicants must complete an 
Open Space Application. You can email completed forms to assessing.services@co.dakota.mn.us.
Contact Dakota County Assessing Services at 651-438-4200 for additional information.