The St. Louis County Recorder's Office is transitioning to a new Land Records Management System. Read this document for details on timing and potential impacts.

Please note the location of the March 17, 2026 County Board Workshop has changed to the Lake Superior Room in the Duluth Government Services Center. This location change will not be reflected in Wednesday's edition of the Duluth News Tribune, but will be corrected in Saturday's edition. 

Classification

 
 

Property Classification

Classification refers to how a property is used. Classifications — such as homestead, rural vacant land, commercial, and agricultural — describe a property's primary use and impact the amount of property tax paid.

The Minnesota State Legislature creates and defines class rates, and a property is taxed at the rate corresponding to its class. For example, if neighboring properties are of equal value but one is a classified as agricultural and the other is rural vacant land, they will be taxed at different rates.

New homeowners must contact the Assessor's Department to apply for homestead classification. Property owners who qualify for tax exempt status must also contact the Assessor to apply. 

Homestead Classification

Property Tax Exemption

 

Contact

Duluth Office
 
Ely Office
218-365-8236
Email
 
Hibbing Office
218-312-8389
Email
 
Virginia Office
218-471-7147
Email