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Last Updated: 10/13/2017

Property Tax Administrator's Manual

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Property Tax Administrators

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We publish the Property Tax Administrator's Manual as an in-depth reference for county assessors and other property tax officials in Minnesota.

 Contents of the Manual

* Updated September 2017

 Minnesota Property Tax Administrator's Manual

Above is the full Property Tax Administrator's Manual. You are welcome to search through the entire manual or use the individual modules below for your reference.

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

  • ​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

Questions?

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