The Minnesota Open Space Property Tax Law provides deferment of 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
Real estate is eligible only if it is devoted to:
- Golf
- Skiing
- Polo
- Lawn bowling
- Croquet
- Archery or firearms range recreational use
- Other recreation use
Ways to apply
Complete an 
Open Space Application and submit:
- In person: Service or license centers
- By mail: Dakota County Assessing Services, 1590 Highway 55, Hastings MN 55033-2343
- By fax: 651-438-4469
Filing deadline is at least 60 days prior to Jan. 2 of each year to the assessor of the taxing district where the property is located.
Required documentation
Private clubs with membership of 50 or more or open to public also need to submit:
- A copy of membership policy
Properties devoted to golf also need to submit:
- A copy of the use schedule, listing times that use is restricted on the basis of sex.
Additionally, you may be required to submit:
Other written verification of any type of property that bylaws or regulations of the club meet the eligibility requirements of the program.