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Last Updated: 7/16/2015

Property Tax Administrator's Manual

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Property Tax Administrators

General 651-556-6091
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The Department of Revenue publishes the Property Tax Administrator's Manual as an in-depth reference for county assessors and other property tax officials in Minnesota.

Updated July 2015



Module 1 - 

General Property Tax Law

History of Taxation; Introduction to Tax Policy; Branches of Minnesota Government; Units of Government; Properties Subject to Taxation; Assessment of Real Property; General Powers and Duties of Commissioner of Revenue and Assessors; Assessor Qualifications and Licensure; Code of Conduct and Ethics for Assessors.

Module 2 -  


Market Value; Valuation Laws and Principles; Assessment of Personal Property; Manufactured Homes; Taxable Leaseholds; State Assessed Properties (air flight property, railroad property, pipelines, and utilities); Wind Energy Production Tax; Solar Energy Production Tax; Special Valuations and Tax Programs*; Referendum Market Value; Contamination Tax; Economic Development Abatements; Disaster Relief; Valuation Hierarchy.

*Special Valuations and Tax Programs: Mold Value Reduction; Plat Law; Agricultural Preserves; Open Space; Green Acres; Rural Preserve; Aggregate Resource Preservation; Market Value Exclusion for Disabled Veterans, Primary Family Caregivers, and Surviving Spouses; Homestead Market Value Exclusion.

Module 3 - 

Classification of Property

1a Residential Homestead; 1b Blind/Disabled Homestead; 1c Ma & Pa Resort; 1d Migrant Housing; 2a Agricultural; 2b Rural Vacant Land; 2c Managed Forest Land; 2d Private Airport; 2e Aggregate Deposit; 3a Commercial/Industrial; 4a Rental Housing 4+ Units/Apartment; 4b and 4bb Residential Non-Homestead;  4c(1) Commercial Seasonal/Resort; 4c(2)Golf Course; 4c(3) Non-Profit Community Service Oriented Organization; 4c(4) Post-Secondary Student Housing; 4c(5) Manufactured Home Park; 4c(6) Metro Non-Profit Recreational Property; 4c(7) and 4c(8) Non-Commercial Aircraft Hangars; 4c(9) Bed and Breakfast; 4c(10) Seasonal Restaurant on a Lake; 4c(11) Marina; 4c(12) Non-Commercial Seasonal/Cabin; 4d Low Income Rental Housing; 5(1) Unmined Iron Ore; 5(2) All Other Property; Split-Classification; Class Rate Table.

Module 4 -


​Types of Homesteads; General Rules and Guidelines; Homestead Application; Audits Performed by Commissioner of Revenue; “Mid-Year” Homesteads; Relative Homesteads; Spousal Homesteads; Special Provisions; Trust Property Homesteads; Agricultural Homestead and Special Agricultural Homesteads; “Determining if a property qualifies for the agricultural homestead classification” Flow Chart; other miscellaneous homestead scenarios.

Module 5 -

 Exempt Property

Assessment Practices, including application requirements, conversion, listing and assessment, etc.; Commonly Exempted Properties Requiring Diligent Assessment including church-owned properties, institutions of purely public charity, leased properties, charter schools, airplane hangars, and billboards/communications towers; all other types of exempt properties; Exemption Programs; Applicable Court Cases

Module 6 -

Property Taxation

General Property Tax Procedures; Unique Taxing Areas; Tax Rate Calculation; Property Tax Credits; State General Tax; Truth in Taxation Process; Tax Statements; Homestead Credit Refund and Special Property Tax Refund; Special Property Tax Programs (Senior Citizens Deferral, Sustainable Forest Incentive Act, Tax Increment Financing, Enterprise Zones, Border City Development Zones, and Job Opportunity Building Zones/JOBZ).

Module 7 -

Sales Ratio

Sales; Certificates of Real Estate Value/eCRV; CRV data submission; Sales Ratio Studies; Sales Ratio Study Statistics; Other Features of the Sales Ratio Study.

Module 8 -

Assessment: Appeals, Equalization, Correction

Assessment Review – Appeals and Equalization; Notice of Valuation and Classification; The Appeals Process; Local Boards of Appeal and Equalization/LBAE; County Boards of Appeal and Equalization/CBAE; State Board of Equalization; Minnesota Tax Court; Abatements.



Andrea Fish, 651-556-6340,