The Minnesota Open Space Property Tax Law (Minnesota Statute 273.112) provides deferment of assessment and taxes payable on private outdoor, recreational, open space and park lands whose value has increased due to potential residential or commercial land requirement pressures on the market.
The law provides that certain owners of open space land may apply for deferment of higher valuations and consequent taxes payable and have the property’s value based upon its open space usage (local special assessments are not deferred).
Eligibility requirements
Real estate is entitled to the valuation and tax deferment under the Open Space law only if it is devoted to golf, skiing, lawn bowling, croquet, archery or firearms range recreational use or other recreational uses carried on at the establishment.
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.