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Last Updated: 2/1/2018

Board of Appeal and Equalization

Why do board members need to be trained?  

State law requires each Board of Appeal and Equalization meeting to include a voting member who has completed a Department of Revenue training course within the last four years.   

​Requirement

​If LBAE does not meet requirement

​If CBAE does not meet requirement

Have at least one trained member by February 1
Board's powers are transferred to the county for a minimum of two assessment years​. ​Board's powers are transferred to a special board for a minimum of two assessment years.
Trained member is present at board meeting


​Board meeting is turned over to county and becomes an Open Book meeting. Board's powers are also transferred to county for the next assessment year.
​Meeting is adjourned immediately and taxpayers may appeal to the Commissioner of Revenue by August 1. County is assessed a fee of $500 for each tax parcel that is appealed.

Online Training

Our online training is no longer available for the 2018 board of appeal season. Local and county boards must have at least one trained member by February 1. The training will be available here starting July 1 for the 2019 board of appeal season.
 

Completion Certificate  

If you need a copy of your completion certificate, please email us at proptax.bae@state.mn.us  
 

Where can I see who is trained?  

To help you comply with this requirement, we keep lists of all LBAE and CBAE members who have taken the training in the last four years. We update the certification lists at the end of each month. You can use the filter and sort functions in the files below to find the information you need. 

 
 
 

Handbook

This handbook provides detailed information about local and county board of appeal and equalization.

 Board of Appeal and Equalization Handbook
 

Questions?

Please email proptax.bae@state.mn.us or call 651-556-6091.