The Minnesota Open Space Property Tax Law 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
Real estate is eligible only if it is devoted to:
- Golf
- Skiing
- 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
Contact Dakota County Assessing Services at 651-438-4200 for additional information.