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Last Updated: 6/15/2018

Property Tax Administrator's Manual

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Property Tax Administrators

General 651-556-6091
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Contents of the Manual

* Updated September 2017
  

Module ​Title

​In this module you will find information on...

Module 1 -  General Property Tax Law 

  • History of Taxation
  • Assessment of Real Property
  • Assessor Qualifications and Licensure
  • Code of Conduct for Assessors

Module 2 - Valuation

  • ​Definition of Market Value
  • Valuation Laws and Principles
  • Assessment of Personal Property
  • Valuation of State Assessed Property
  • Special Programs

Module 3 -  Classification of Property

  • ​Classification Law
  • Minnesota Classifications
  • Class Rate Table

Module 4 -  Homesteads

  • ​General Rules and Guidelines for Homestead
  • Types of Homesteads
  • Agricultural Homesteads
  • Establishing Agricultural Homestead Flow Chart

Module 5 - Exempt Property

  • ​Updated Application Requirements
  • Exempt Properties
  • Institutions of Purely Public Charities
  • Exemption Programs

Module 6 - Property Taxation

  • ​Property Tax Procedures
  • Tax Calculation
  • Property Tax Notices and Forms
  • Homestead Credit Refund
  • Senior Citizens Deferral, Sustainable Forest Incentive Act, & TIF

Module 7 -  Sales Ratio                                            

  • eCRV
  • Sales Ratio Studies

Module 8 -  Assessment: Appeals & Equalization

  • Assessment Review - Appeals and Equalization
  • The Appeal Process
  • Local and County Board of Appeal and Equalization
  • Minnesota Tax Court
  • Abatements
We publish the Property Tax Administrator's Manual as an in-depth reference for county assessors and other property tax officials in Minnesota.
 

Questions?

Information and Education Section, 651-556-6091, PropTax.Division@state.mn.us