Form CR-OSD, the Application for Deferment of Property Taxes and Assessment under the Minnesota Open Space Property Tax Law (M.S. 273.112), is the form an owner of qualifying outdoor recreational land turns in to the county assessor to ask for deferment of property taxes. It is one of the Hennepin County property tax forms: it is published by the Hennepin County Assessor / Property Tax, and the mailing address printed on it is the Hennepin County Assessor's Office. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the county.
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What is CR-OSD?
Form CR-OSD, Application for Deferment of Property Taxes and Assessment, is the application under the Minnesota Open Space Property Tax Law (M.S. 273.112) that owners of private outdoor recreational land submit to the county assessor to request deferment of property taxes and assessment.
The law provides deferment of property taxes for some private outdoor recreational, open space and park land property which, because of residential or commercial pressures on the market, would otherwise receive property valuations in excess of Open Space values. The form is how the owner or the owner's authorized representative claims that treatment for a specific parcel.
The application has these parts:
- Applicant: the representative or owner, title and name of organization.
- Property information: the type of facility (golf club, skiing, croquet, lawn bowling, archery range, firearms range, polo field or other recreational use), the mailing address, county, and the parcel ID or legal description.
- Ownership and use: whether the property is owned by a private individual, a corporation or other, and whether the facilities are open to the public, for employees or guests only, or for members and guests only.
- A section for golf clubs only, with questions on gender restrictions, food and beverage service, membership terms and spouse access.
- A certification and signature block.
A For Office Use Only block at the top holds the assessor's Approved or Denied decision, signature and date. Form CR-OSD Instructions are printed with the form, which carries the revision Rev. 11/13. The information is required under Minnesota Statutes, section 273.13 to identify you and decide whether you qualify; if you do not provide it, the application may be delayed or denied.
Who needs to file CR-OSD?
The owner of property used for recreation, or the representative of the entity that owns it, files Form CR-OSD to claim Open Space deferment. The signer certifies being the owner or the authorized representative of the entity that owns the property.
Under the instructions, real estate qualifies only if it is:
- actively and exclusively devoted to golf, skiing, polo, lawn bowling, croquet, an archery or firearms range, or other recreational use carried on at the establishment; and
- five acres or more, except for a lawn bowling or croquet green or an archery or firearms range.
The operator must also fit one of these categories: private individuals (for a lawn bowling or croquet green, private individuals or corporations) with the property open to the public; firms or corporations operating for the benefit of employees or guests; or private clubs with 50 or more members, or open to the public, that do not discriminate in membership requirements or selection on the basis of sex or marital status.
Golf clubs complete the extra golf-only questions. Use of golf facilities may be restricted by sex no more than one weekend, or part of one, per month and two weekdays, or parts of two, per week for each sex. Applicants for any other type of property leave the golf-only section blank.
When to file CR-OSD
Sign, date and turn in Form CR-OSD at least 60 days before January 2 to be eligible for the deferment in the following taxes payable year. The instructions state the same rule for applications made to the assessor of the taxing district where the property is located, at least 60 days prior to January 2 of each year.
Count back 60 days from January 2 and treat that date as the last day to have the application in the assessor's hands. The form prints no other deadline and no processing time. The assessor may ask for additional verification of your qualifications, including an affidavit or other written proof that a club's bylaws or regulations meet the program's eligibility requirements, so allow time to respond.
Documents you need
- A copy of your membership policy, when the facilities are for members and guests only, or when the property is run by a private club with 50 or more members or open to the public.
- A copy of the use schedule listing the times when use is restricted on the basis of sex, when the property is devoted to golf.
- An affidavit or other written verification from the owner that the club's bylaws or regulations meet the program's eligibility requirements, only if the assessor requires it.
- Any additional verification of your qualifications that your County Assessor asks for.
How to fill out CR-OSD
Read the Form CR-OSD instructions
Read the instructions printed with the form first. They explain eligibility, the 60-day deadline and the required documentation.
Enter the applicant details
Under To be completed by all applicants, enter the representative's or owner's last name, first name and middle initial, title and name of organization. Leave the For Office Use Only block at the top blank.
Describe the property
Check the Type of Facility: golf club, skiing, croquet, lawn bowling, archery range, firearms range, polo field or other recreational use (specify). Enter the mailing address, city, state, ZIP code and county.
Identify the parcel
Enter the parcel ID or legal description of the property exactly as it appears on your tax statement or valuation notice.
Mark ownership and use
Check Property is Owned by: Private Individual, Corporation or Other. Then check one: open to the public, for employees/guests only, or for members/guests only.
Answer the membership questions
If you checked members/guests only, answer A (how many members are in the club) and B (whether the club discriminates on the basis of sex or marital status), and attach a copy of the membership policy.
Complete the golf clubs only section
Golf clubs only: answer the gender-restriction questions, including how often and whether restrictions apply equally. Then answer the food and beverage questions.
Finish the continued golf questions
Golf clubs only: answer the questions on more than one adult per membership, spouse access, and reduced-rate memberships during restricted hours, including whether you hold written member requests.
Sign, date and add your phone
In the signature block, the owner or authorized representative signs, enters a phone number and dates the form, certifying that the information is true and correct and that they own the property or represent the owner.
Review, download and assemble
Check every answer, then download or print the completed PDF from FillingPDF. Add the membership policy and golf use schedule if they apply, and submit as described under How to submit.
How to submit CR-OSD
Form CR-OSD is turned in to the county assessor's office, and the form directs you to mail the completed application and required attachments to your county assessor. The address printed on the form is:
- By mail: Hennepin County Assessor's Office, 300 S 6th Street, A-2103, Minneapolis, MN 55487.
The instructions say the application is made to the assessor of the taxing district where the property is located. Include the signed and dated form and every required attachment, such as the membership policy copy for clubs and the use schedule for golf property.
The form prints no portal, fee or appointment rule. If you need help completing the application, contact your County Assessor. The assessor's office provides the information in other formats on request to persons with disabilities. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Turning in the application less than 60 days before January 2, which makes it ineligible for the deferment in the following taxes payable year.
- Checking the members and guests only option without attaching a copy of the membership policy.
- Leaving out the use schedule listing times restricted on the basis of sex when the property is devoted to golf.
- Skipping the golf clubs only questions, or answering them for a facility that is not a golf club.
- Submitting the form unsigned, or without the date and phone number next to the owner's signature.
- Applying for land under five acres that is not a lawn bowling or croquet green or an archery or firearms range.
- Sending the application to an assessor other than the one for the taxing district where the property is located.
- Writing in the For Office Use Only block, which is for the assessor's Approved or Denied decision, signature and date.
- Giving false information on the application; Minnesota Statutes, section 609.41 makes it a crime that carries a fine and/or prison.
Frequently asked questions
What is Form CR-OSD used for?
Form CR-OSD is the application for deferment of property taxes and assessment under the Minnesota Open Space Property Tax Law (M.S. 273.112). Owners of qualifying private outdoor recreational land submit it to the county assessor to ask for Open Space treatment of a parcel.
What is the deadline for the Minnesota open space property tax application?
Sign, date and turn it in to the county assessor's office at least 60 days before January 2 to be eligible for the deferment in the following taxes payable year. The instructions apply this rule to each year's application.
Where do I send the open space application in Hennepin County?
Mail the completed application and required attachments to the Hennepin County Assessor's Office, 300 S 6th Street, A-2103, Minneapolis, MN 55487. The instructions say the application goes to the assessor of the taxing district where the property is located.
What land qualifies for the Open Space deferment?
Land actively and exclusively devoted to golf, skiing, polo, lawn bowling, croquet, an archery or firearms range or other recreational use, and at least five acres, except lawn bowling or croquet greens and archery or firearms ranges. Operator and access conditions also apply.
Do I need to attach anything to Form CR-OSD?
Clubs with 50 or more members or open to the public, and facilities marked members/guests only, attach a copy of the membership policy. Golf property also needs the use schedule listing times restricted on the basis of sex. The assessor may ask for more verification.
Do all applicants answer the golf club questions?
No. The golf clubs only section covers gender restrictions, food and beverage access, adults per membership, spouse access and reduced-rate memberships. It is to be completed by golf clubs only; everyone else completes the sections for all applicants.
Who can sign Form CR-OSD?
The property owner or an authorized representative of the entity that owns the property signs. The certification states that the information is true and correct and that the signer is the owner or that entity's authorized representative.
What happens if I give false information on the application?
False statements on the application are against the law. The instructions cite Minnesota Statutes, section 609.41, under which giving false information to avoid or reduce tax obligations is punishable by a fine and/or up to one year in prison.
Can I fill out Form CR-OSD online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application; you deliver it to the county assessor through the channel described by the form.
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