Judging the accuracy and fairness of your value and classification
The assessor who values and classifies your property should be your first contact if you have questions or want more information. The assessor can review your parcel records with you, review local sales activity, zoning regulations, and general market trends. You can also review how other local properties are valued and classified to judge if your property is fairly valued and classified. This information can also be searched online by clicking here. There is also a Minnesota Department of Revenue fact sheet titled How the Assessor Estimates Your Market Value that you may want to read.
After meeting with your assessor to discuss your concerns, there are three levels of appeal available. These must be completed in order, unless you choose to go directly to the Regular Division of Minnesota Tax Court.
- City and Township Boards of Appeal and Equalization meet in April or May to review and rule upon appeals. They have the right to order changes in your value and classification. Call or write your City or Township Clerk to appear at the meeting.
- If you are not satisfied with the local Board of Appeal and Equalization decision, you may appeal to the County Board of Appeal and Equalization, which meets during the last two weeks in June. The County Board of Appeal and Equalization, appointed by the County Board, is made up of people with extensive knowledge of the real estate market who hear taxpayer appeals. To schedule an appeal, call the Clerk of the County Board at (218) 726-2381.
- If you're not satisfied with the County Board of Appeal and Equalization decision, you may appeal to the Minnesota Tax Court. You have until April 30 of the year the tax is payable to appeal the valuation and classification. The Minnesota Tax Court has two divisions:
The Small Claims Division hears appeals concerning homesteads and farm homesteads of any market value, other types of property of less than $300,000 in market value, or cases in which the amount in controversy does not exceed $5,000 including penalty and interest.
The Regular Division hears all kinds of appeals.
The proceedings of the Small Claims Division are less formal, and some people represent themselves. The proceedings of the Regular Division conform to the Minnesota rules of civil procedure, causing most people to hire an attorney.
Further information is available on the Minnesota Department of Revenue fact sheets titled:
- Understanding Property Taxes
- How the Assessor Estimates Your Market Value
- How to Appeal Your Value and Classification.