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State-Assessed Property
Taxes on Land Used for Specific Purposes
There is some property in Blue Earth County that pays property taxes like other properties, however its value may be determined by the State of Minnesota. State law requires Minnesota’s Department of Revenue to value and/or tax the following property:- Air flight property (certain airplanes and equipment)
- Certain pipelines and utility property
- Operating railroad property (active railroad tracks and buildings)
- Wind energy conversion systems (turbines that produce energy)
- Solar energy production systems (solar panels and arrays)
A Special Note on Wind Energy Conversion Systems
The State of Minnesota determines a tax for owners of certain wind energy conversion systems based on the amount of potential energy production. If the system is over 0.25 megawatts (or two megawatts and owned by the government), it pays this production tax.
For wind energy conversion systems, the county assessor’s office still values and imposes a tax on the land underneath the system. The value of that land would be similar to the rate at which other similarly-used land is valued.
A Special Note on Solar Energy Production Systems
The State of Minnesota determines a tax for owners of certain solar energy production systems based on the amount of potential energy production. If the system is over 1.00 megawatts, it pays this production tax. Systems smaller than this size do not pay the production tax.
For solar energy systems, the county assessor’s office still values and imposes a tax on the land underneath the system. The value of that land is typically similar to the rate at which other similarly-used land is valued.