What is Open Space?

The Minnesota Open Space Property Tax Law provides for deferment of a portion of the estimated market value and taxes payable on certain private outdoor, recreational, open space, and park lands.

According to Minnesota Statute 273.112, real estate property is entitled to the valuation and tax deferment under the "Open Space" law only if it is actively devoted to golf, skiing, lawn bowling, croquet, auto racing, archery, or firearm range recreational use or other recreational uses carried on at the establishment. (view the statute on the State of Minnesota Web site)

Contact Anoka County Assessment Services at 763-324-1175 for additional information and an application.

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1. What is Open Space?