What to Know Before Filing an Appeal
If the property information on your Valuation Notice is incorrect, you disagree with the value, or have other questions about the Valuation Notice, please contact County Assessor to discuss your questions or concerns. Often issues can be resolved at this level.
If not, and you wish to appeal your value or classification, it must be done at the appropriate Local Board of Appeal and Equalization/Open Book meeting. It is very important to carefully read the meeting information located at the bottom of the Valuation Notice you received in the mail.
Note: The County Board of Appeal and Equalization Meeting in June cannot be attended without first following the steps for making an appeal to your Local Board in April or May.
In March of each year, at least 10 days prior to the scheduled Local Board of Appeal and Equalization in the township/city in which your property is located, you will receive a
Notice of Valuation and Classification from the County Assessor notifying you of the market value and classification of your property for the current assessment year. The property taxes you will pay the following year will be based on this value or classification.
Steps for Filing an Appeal
If, after receiving your Notice of Valuation, you disagree with or have questions about your estimated market value or classification, there are several ways to appeal your value:
- Collect any information you have to show why you believe your value or classification is incorrect (e.g, a recent appraisal of your property, recent sales of similar properties, etc.)
- Contact the County Assessor's Office and ask the County Assessor to review the information used to determine the value of your property; share any information that you have gathered.
- If your concern is not resolved, set up an appointment with the County Assessor's Office to attend the Local Board of Appeal and Equalization meeting identified on your value notice. If you are unable to attend the meeting, you may send someone to represent you, or you can send a letter to the County Assessor addressing your concerns which will be presented to the Local Board of Appeal and Equalization for their consideration. Some jurisdictions choose to hold open book meetings which allow property owners to discuss their concerns with the County Assessor. If this is the option available to you, the meeting time(s) and location will be indicated on the front of your Notice of Valuation.
- If you have remaining concerns after the Local Board of Appeal and Equalization, you may call the County Assessor's Office for an appointment to address the County Board of Appeal and Equalization. Again, someone can attend to represent you or a letter may represent your appeal.
- If, after all the local appeals, your concerns are not resolved, you may petition the Minnesota Tax Court. Tax petitions must be filed prior to April 30th of the year the taxes are payable.
Tax Court Appeals
- Get the petition form from the Court Administrator, or by calling 651-296-2806.
- Complete the form and make four copies. You will also need five copies of your property tax statement. One copy of the tax statement must be attached to each petition form.
- Serve the papers. Deliver two copies to the County Assessor's Office, and one each to the County Attorney and the County Auditor-Treasurer. Have the originals of each petition date stamped by each of the offices being served. Finally, file the original petition with the Court Administrator. (You will be required to pay a filing fee.)
- District Court will assign a court file number and will notify you of your file number. Within one year the Tax Court will schedule a trial and notify you of the date.