Minnesota Statutes

Minn. Stat. § 270.93 (2026)

Tax Base; Contamination Value

✓ current as of May 2026

Find cases: SyfertCases citing this section MN-REVrevisor.mn.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar

The contamination value of a parcel of property is the amount of the market value reduction, if any, that is granted for general ad valorem property tax purposes for the assessment year because of the presence of contaminants. The contamination value for a property may be no greater than the estimated cost of implementing a reasonable response action plan or asbestos abatement plan or management program for the property. These reductions in market value include those granted by a court, by a board of review, by the assessor upon petition or request of a property owner, or by the assessor. Reductions granted by the assessor are included only if the assessor reduced the property's market value for the presence of contaminants using an appraisal method or methods that are specifically designed or intended to adjust for the valuation effects of the presence of contaminants. The contamination value for a parcel with a reduction in value of less than $10,000 is zero.

Notes of Decisions

Cited in 2 cases, 1998–2000 · leading case: Dealers Mfg., Co. v. Cnty. of Anoka, 615 N.W.2d 76 (Minn. 2000).

Sort: Relevance Newest Treatment

Dealers Mfg., Co. v. Cnty. of Anoka, 615 N.W.2d 76 (Minn. 2000). · cites it 12× “17(a) (emphasis added); see also Minn.Stat. § 270.93 (1998). Market value loss due to contamination is caused by several factors such as stigma, liability to the public, and clean-up costs.”

Westling v. Cnty. of Mille Lacs, 581 N.W.2d 815 (Minn. 1998). · cites it 2× “” Minn.Stat. § 270.93. The tax applies if the reduction in value was granted by a court, a board of review, or by the county assessor, but is not imposed if the reduction in market value is less than $10,-000.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.