Tax Abatement/Rebate

  • Agency: Sherburne County
  • Contact: Dan Weber
    Phone: 763-765-3007

The Minnesota State Legislature created Tax Abatement Financing as a locally controlled source of financing.

The County Board must find that Tax Abatement Financing is in the public interest because the tax abatement will meet at least one of the following criteria:

  • Increase or preserve tax base
  • Provide employment opportunities in a County
  • Provide or help acquire or construct public facilities
  • Help redevelop or renew blighted areas
  • Help provide access to services for a county's residents
  • Finance or provide public infrastructure
  • Stabilize the tax base through equalization of property tax revenues with respect to utility property, both real and personal

The county requires that cities approve the abatement prior to the county, to ensure that the county doesn't pre-empt city goals. The amount and term of the abatement is determined by the county board based on county policies and an application. For additional detail and a copy of the county's Tax Abatement Policy and application, please contact Dan Weber, Economic Development Specialist.

Sherburne County’s Tax Abatement Financing Policy (PDF)