Application For Property Tax Exemption For Nursing Homes And Boarding Care Homes Page 2
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2Form CR-NBH Instructions
Filing for Exemption
Use of Information
No property will be exempt from taxa-
tion under Minnesota Statute 272.02
Minnesota Statutes 272.02, subdivision
The information on this form is
if the taxpayer claiming the exemption
90 provides a property tax exemption to
required by Minnesota Statutes, sec-
knowingly violates any of the provisions
qualifying nursing homes and boarding
tion 272.02 to properly identify you
of this section.
care homes. The facility must be exempt
and determine if you qualify for this
from federal income taxation pursu-
property tax exemption. If you do not
Assessor May Request
ant to section 501(c)(3) of the Internal
provide the required information, your
Additional Information
Revenue Code, and must meet one of
application may be delayed or denied.
Upon written request by the assessor,
the following requirements:
Your County Assessor may also ask for
taxpayers must make available to the
• The facility is certified to participate
additional verification of qualifications.
assessor all necessary books and records
in the medical assistance program
Penalties
relating to the ownership or use of
under title 19 of the Social Security
Making false statements on this ap-
property which can help verify whether
Act; or
plication is against the law. Minnesota
or not the property qualifies for exemp-
• The facility certifies that it does not
Statutes, section 609.41 states that any-
tion.
discharge residents due to the inabil-
one giving false information in order to
Sale or Purchase of
ity to pay.
avoid or reduce their tax obligations is
Exempt Property
subject to a fine of up to $3,000 and/or
Applications are due February 1of the
up to one year in prison.
Property which is exempt from prop-
assessment year. This application must
erty tax on January 2 and, due to sale or
be re-filed every third year. No matter
Questions?
other reason, loses its exemption prior
what year the taxpayer initially files for
Contact your County Assessor’s Office
to July 1 of that year, will be placed on
exemption, applications will again be
for assistance.
the current assessment rolls for that
due in 2016, 2019, 2022, etc.
year.
In cases of sickness, absence, disability
The valuation will be determined with
or for other good cause, the assessor
respect to its value on January 2 of such
may extend the deadline for filing the
year. The classification will be based on
statement of exemption for a period not
the use to which the property was put
to exceed 60 days.
by the purchaser, or
Required Documentation
in the event the purchaser has not uti-
You must provide the following docu-
lized the property by July 1, the intend-
mentation with this application:
ed use of the property, as determined
• A designation from the IRS proving
by the county assessor, based upon all
status as a 501(c)(3) organization; and
relevant facts.
either
• a copy of the facility’s discharge
policy showing that residents are not
discharged due to the inability to pay;
or
• proof that the facility is certified to
participate in the medical assistance
program under title 19 of the Social
Security Act.
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