{"data":{"id":"us-mn/minn.-stat.-287.04","jurisdiction":"us-mn","citation":"Minn. Stat. § 287.04","heading":"EXEMPTIONS.","body":"The tax imposed by section 287.035 does not apply to:\n(1) a decree of marriage dissolution or an instrument made pursuant to it;\n(2) a mortgage given to correct a misdescription of the mortgaged property;\n(3) a mortgage or other instrument that adds additional security for the same debt for which mortgage registry tax has been paid;\n(4) a contract for the conveyance of any interest in real property, including a contract for deed;\n(5) a mortgage secured by real property subject to the minerals production tax of sections 298.24 to 298.28;\n(6) a mortgage loan made under a low and moderate income housing program, or other affordable housing program, if: (i) the mortgagee is a federal, state, or local government agency; or (ii) the assignee is a federal, state, or local government agency;\n(7) mortgages granted by fraternal benefit societies subject to section 64B.24;\n(8) a mortgage amendment or extension, as defined in section 287.01;\n(9) an agricultural mortgage if the proceeds of the loan secured by the mortgage are used to acquire or improve real property classified under section 273.13, subdivision 23, paragraph (a) or (b); and\n(10) a mortgage on an armory building as set forth in section 193.147.","path":["PROPERTY TAXES","CHAPTER 287. MORTGAGE REGISTRY TAX; DEED TAX","MORTGAGE REGISTRY TAX"],"source_url":"https://www.revisor.mn.gov/statutes/cite/287.04","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"bd198d4bc60630d5fbe08596a595132cdaf6975fc6c73a21050eb25f5232431d","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-287.035","next":"us-mn/minn.-stat.-287.05"},"notice":"GroundRules: Original legal text. Not legal advice."}