In Minnesota Law, taxation is the rule and exemption is the exception. Per the Minnesota Department of Revenue, exemption laws are to be strictly (not broadly) construed. 

Ownership, use, and necessity of ownership/concurrency of use are the three key elements in determining exemption. The absence of any of these three elements would likely disqualify a property from exemption unless specifically allowed by law. 

Initial applications for exemption are due to the County Assessor on or before February 1 of the assessment year in which the exemption is first sought. Regardless of the year an entity originally files for exemption; most exempt properties are required to reapply once every three years.

Minnesota Statute, section 272.025, subdivision 3 gives the Commissioner of Revenue the authority to determine which types of exempt property must file an initial application, as well as reapply every three years. A list of those entities can be found on the Exempt Filing Requirements PDF

Based on property type, there are two different applications property owners can use to apply for property tax exemption. 

Completed applications or questions regarding exemption can be emailed to RS-PropTax-Assessor@anokacountymn.gov