In our last post we discussed the availability of Section 179D property tax benefits for past commercial building projects. Minnesota businesses can leverage this property tax deduction in order to secure significant tax savings.

Partial deductions can also be captured through Section 179D at a rate of $0.60 per square foot. Partial deductions are available for a variety of building projects including:

  1. Building envelopes: Your business can save $0.60 per square foot for a 15% reduction
  2. HVAC: A company can save $0.60 per square foot for a 25% reduction
  3. Lighting: Save $0.60 per square foot for a 25% reduction

Partial credits are also available for lighting power density and meeting requirements in multiple categories.

Although these deductions may seem comparatively small to your overall property tax bill, small per-square-foot deductions can multiply quickly depending on the size of your facility. The resulting savings can help grow your business or vastly improve your bottom line over time.


The tax code is known for its complexity and exceptions, so speak with one of the property tax experts at Robert Hill Law before making any decisions on your property tax strategy. Call us at 952-426-7373