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Appeals Process

 
 

Appealing Property Value or Classification

If you have a question or concern regarding your property's value and classification, the first step is to contact your assessor.

After meeting with your assessor to discuss your concerns, three levels of appeal are available. You must complete these in order, unless you choose to go directly to the Regular Division of Minnesota Tax Court.

  1. In April or May, city and township boards of appeal and equalization meet to review and rule upon appeals. They have the authority to order changes in your value and classification. To appear at the meeting, contact your city or township clerk.
  2. 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 is appointed by the County Board and consists of members with extensive knowledge of the real estate market. To schedule an appeal, call the Clerk of the County Board at 218-726-2381.
  3. 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 tax is payable to appeal the valuation and classification. The Minnesota Tax Court has two divisions: Small Claims and Regular.

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, and
  • Cases where the amount contested does not exceed $5,000, including penalty and interest.        

The Regular Division hears all kinds of appeals.

Small Claims Division proceedings are less formal, and people sometimes represent themselves. The proceedings of the Regular Division conform to the Minnesota rules of civil procedure, leading most people to hire an attorney.

Further information is available on the Minnesota Department of Revenue fact sheets titled:

Contact

Duluth Office
 
Hibbing Office
218-262-6089
Email
 
Virginia Office
218-749-7147
Email
 

Additional Resources

Minnesota Tax Court
651-539-3260