Appealing Property Value and Classification

Before you appeal, contact your county assessor. You can resolve most questions or concerns with a phone call and no further action is needed.

If your property has not been recently inspected (both interior and exterior), ask the assessor to review your property.

If you and the assessor still do not agree, you can formally appeal. To prepare for an appeal make sure to:

• Verify your property information, such as dimensions, age, and condition of any structures.
• Review property records and sales data to determine the market value of similar properties in your neighborhood.
• Review a recent appraisal of your property.

• Have photos of your property that support your appeal.

You may appeal to your Local or County Board of Appeal and Equalization, or you may choose to go directly to Minnesota Tax Court.

If appealing to the boards, you must appeal to the Local Board of Appeal and Equalization before appealing to the County Board of Appeal and Equalization.

For both boards, you may make your appeal in person, by letter, or have someone else appear for you. The assessor will be present to answer any questions.

For more information, contact your county assessor.

Local Board of Appeal and Equalization

Local Board of Appeal and Equalization meetings are scheduled between April 1 and May 31. Detailed meeting information can be found on your Valuation Notice. The board is usually the same people as your city council or town board.

Cities and towns may choose to transfer their board powers to the County Board of Appeal and Equalization. These jurisdictions will hold open book meetings instead. If your city or town board has done this, your Valuation Notice will give instructions on how to appeal.

County Board of Appeal and Equalization

The County Board of Appeal and Equalization meetings are scheduled in June. The board is usually the same people as your county board of commissioners or their appointees.

You may appeal to the county board if you are not satisfied with the decision of the Local Board of Appeal and Equalization, or if your city or town has transferred its powers to the county.

Minnesota Tax Court

You may choose to appeal directly to the Minnesota Tax Court. You may also appeal to the Minnesota Tax Court if you are not satisfied with the decision of the County Board of Appeal and Equalization. In either situation, you must appeal by April 30 of the following year.

Visit the Minnesota Tax Court website to get more information, forms and instructions.