Form CR-PTE, the Standard Application for Property Tax Exemption, is the form an organization files with the county assessor to claim exemption from Minnesota property tax on property it owns. It is one of the Ramsey County property tax forms published by the Ramsey County Assessor / Property Tax. Most claimants file it by February 1 of the assessment year and refile it every third year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and its instructions are published by the county.
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What is CR-PTE?
Form CR-PTE, the Standard Application for Property Tax Exemption, is the form an organization files with the county assessor to claim exemption from Minnesota property tax for property it owns, under a category such as church property, public hospital or public school house. The printed title on the form is "Application for Property Tax Exemption".
The form identifies the organization that owns the property, the property itself (address, legal description and Parcel ID Number), and how the property is used. It asks whether the organization is exempt from federal income tax under section 501(c)(3), which exemption category applies (check one), the principal use of the property, any additional uses with their percentage of use, and whether any part is used for commercial or residential purposes. A separate section collects details on each person who lives on the property.
The instructions on the back refer to Minnesota Statute 272.02, which describes the types of property eligible for exemption, and Minnesota Statute 272.025, which sets the filing requirements. The assessor may ask for books and records that help verify whether the property qualifies.
This is the general application. An applicant seeking exemption as an institution of purely public charity files the "Institution of Purely Public Charity Application for Property Tax Exemption" instead. Owners of some types of exempt property may be asked to complete a different application instead of, or in addition to, this form.
Who needs to file CR-PTE?
Most taxpayers claiming exemption from property tax file this application with the assessor in the district where the property is located. On Form CR-PTE the applicant is the organization that owns the property, and the form is completed by its representative or owner. The signature block certifies that the signer is the owner of the property or an authorized representative of the organization that owns it.
Groups and conditions stated on the form:
- Organizations claiming one of the listed categories: academy, college, university or seminary of learning; church, church property or house of worship; public hospital; public school house; public property used exclusively for public purposes; public burying ground; or another category you specify.
- Owners of some types of exempt property, who may be asked to complete a different application instead of or in addition to this form.
Do not use this form if you are applying as an institution of purely public charity: the form directs you to the "Institution of Purely Public Charity Application for Property Tax Exemption". Property owned by the state of Minnesota or any of its political subdivisions does not have to be filed for.
When to file CR-PTE
Most claimants must file on or before February 1 of the assessment year. For most exempt properties the application must be refiled every third year. Whatever year you first file, the instructions say applications will again be due in 2022, 2025, 2028 and so on.
In cases of sickness, absence, disability or other good cause, the assessor may extend the filing deadline for a period not to exceed 60 days.
Purchases and sales follow their own rules. Property that is subject to property tax on January 2 and is acquired before July 1 of the year by a government entity, institution of purely public charity, church or educational institution is exempt for that assessment year if it will be used for an exempt purpose. Property that is exempt on January 2 but loses its exemption before July 1, because of a sale or another reason, is placed on the current assessment rolls for that year, valued as of January 2.
Documents you need
- Additional sheets for the Legal Description of Property, only if the description does not fit in the space on the form.
- A separate sheet listing the name and details of each additional occupant, only if more than one person occupies a residential part of the property.
- Books and records relating to the ownership or use of the property, only if the assessor asks for them in writing to verify that the property qualifies.
How to fill out CR-PTE
Read the instructions first
Read the back of the form, Form CR-PTE Instructions, before completing it. If you are an institution of purely public charity, use the separate application named on the form instead.
Identify the owning organization
Enter the Name of Organization, Date Property Acquired by Organization, Representative or Owner Name, Title, Date of Application and Owner(s) of the Property. Add the Mailing Address, City, State, Zip Code and County.
Answer the 501(c)(3) question
Check Yes or No for whether the organization is exempt from federal income tax under section 501(c)(3).
Check one exemption category
Check a single category, such as church, public hospital, public school house or public burying ground. Choose Other and specify if none of the listed categories fits.
Enter the property information
Give the Property Address, City, State, Zip Code, County, Legal Description of Property and Parcel ID Number. Attach additional sheets if the legal description needs more room.
Describe how the property is used
State the principal use and any additional uses with the percentage of use. Answer whether the uses relate directly to the organization's mission, whether any part is used commercially (explain if Yes) and why ownership of the property is necessary.
Complete the residential use section
If any part of the property is residential, answer Yes and fill in each occupant's name, nature of service or employment, and full-time or part-time status. Answer the residence-as-condition-of-employment and rent questions, and explain why ownership of the residence is necessary.
Sign and date the certification
The owner or an authorized representative signs, adds a daytime phone and the date. By signing, you certify the information is true and correct to the best of your knowledge.
Review and download the PDF
Check every section, leave the For Office Use Only block blank and attach any extra sheets. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit CR-PTE
File Form CR-PTE with the assessor in the district where the property is located. The form lists one channel in general terms and does not print a mailing address, e-mail address or online portal.
- Filing with the assessor: deliver the completed, signed application to the assessor for the district in which the property sits, on or before February 1 of the assessment year (unless the assessor has extended the deadline for good cause).
- Questions: the instructions tell you to contact your County Assessor's Office for assistance, including which application applies to your type of property and where to send it.
Attach any additional sheets the form calls for: the legal description when it does not fit, and a separate sheet listing further occupants when part of the property is residential. Keep in mind the assessor may also request additional verification and, on written request, books and records about the ownership or use of the property. The form is signed by the owner or an authorized representative. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this form when you are applying as an institution of purely public charity; the form directs you to the separate "Institution of Purely Public Charity Application for Property Tax Exemption".
- Checking more than one exemption category; the form says to check one.
- Filing after February 1 of the assessment year without an extension for good cause; any extension cannot exceed 60 days.
- Forgetting to refile: for most exempt properties the application is due again every third year (2022, 2025, 2028 and so on).
- Answering Yes to residential use but leaving out the occupant section, or not attaching a separate sheet for additional occupants.
- Giving false information to avoid or reduce taxes; Minnesota Statute 609.41 makes this subject to a fine and/or imprisonment.
- Leaving out the signature, daytime phone or date; the owner or an authorized representative must certify the information.
- Writing in the For Office Use Only block at the top, which is reserved for the assessor's approval or denial.
Frequently asked questions
What is Form CR-PTE?
Form CR-PTE is the Standard Application for Property Tax Exemption, printed as "Application for Property Tax Exemption". An organization files it with the county assessor to claim exemption from Minnesota property tax on property it owns, under a category such as church property or public hospital.
When is the Ramsey County property tax exemption application due?
Most claimants file on or before February 1 of the assessment year. The assessor may extend the deadline by up to 60 days in cases of sickness, absence, disability or other good cause. The form gives no other filing date.
How often do I have to refile Form CR-PTE?
For most exempt properties the application must be refiled every third year. The instructions say that whatever year you first file, applications are again due in 2022, 2025, 2028 and so on.
Who does not have to file this application?
Property owned by the state of Minnesota or any of its political subdivisions is not required to file. Institutions of purely public charity do not use this form either; they file the separate "Institution of Purely Public Charity Application for Property Tax Exemption".
Where do I send Form CR-PTE?
File it with the assessor in the district where the property is located. The form prints no address or portal, so contact your County Assessor's Office, as the instructions advise, to confirm where and how to deliver it.
What happens if I give false information on the application?
Making false statements on the application is against the law. Minnesota Statute 609.41 says anyone giving false information to avoid or reduce their tax obligations is subject to a fine and/or up to one year in prison. Providing incomplete information may delay or deny the application.
What if my organization buys property during the year?
Property taxable on January 2 and acquired before July 1 by a government entity, institution of purely public charity, church or educational institution is exempt for that assessment year if it will be used for an exempt purpose. Other cases are covered in the instructions on the back of the form.
Can I fill out Form CR-PTE online?
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 submit it to the assessor through the county's channels.
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