# Minn. Stat. § 85B.07: PROPERTY TAX EXEMPTION

> Minnesota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.07

## Section

- **Citation:** Minn. Stat. § 85B.07
- **Heading:** PROPERTY TAX EXEMPTION
- **Jurisdiction:** Minnesota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MN Code / Part 85_87A / Chapter 85B / Section 85B.07

## Text

Property of the corporation is exempt from taxation on its value in the same manner as property listed in section 272.02 .

## Nearby sections

- [Minn. Stat. § 85B.01 § 85B.01 PURPOSE.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.01.md)
- [Minn. Stat. § 85B.02 § 85B.02 ORGANIZATION.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.02.md)
- [Minn. Stat. § 85B.03 § 85B.03 POWERS.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.03.md)
- [Minn. Stat. § 85B.04 § 85B.04 EMPLOYEES.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.04.md)
- [Minn. Stat. § 85B.05 § 85B.05 ACCOUNTS; AUDITS.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.05.md)
- [Minn. Stat. § 85B.06 § 85B.06 ANNUAL REPORT.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.06.md)
- [Minn. Stat. § 85B.07 § 85B.07 PROPERTY TAX EXEMPTION.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.07.md)
- [Minn. Stat. § 85B.08 § 85B.08 DISSOLUTION.](https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.08.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MN_P85_87A_C85B_S85B.07. Check the current official text before relying on it. Not legal advice.