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Board of Appeal Meetings FAQs
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Frequently Asked Questions for Property Tax Officials
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On this page, you'll find answers to common questions we received about Board of Appeal and Equalization meetings. For more information, refer to Module 8 of the Property Tax Administrator's Manual.
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Boards in the affected jurisdictions must still hold their scheduled meeting. All appeals must be heard, and decisions can be made. The board must also schedule a supplemental reconvene meeting and then recess — not adjourn. They must hold the supplemental meeting before adjournment. (See Minnesota Statute 273.121, subdivision 3.)
The supplemental meeting must meet the following requirements:
For more information, review the FAQs in Module 8 of the Property Tax Administrator's Manual.
The board still hold their scheduled meeting but cannot hear any appeals on that day. Instead the board must open the meeting, announce the situation, set a new date and time to reconvene, and then recess.
When setting a new date, these requirements also apply:
For more information, review the FAQs in Module 8 of the Property Tax Administrator's Manual.
Yes. The local board of appeal meeting may be held at a central location in the county or at the office of the clerk. (See Minnesota Statute 274.01, subdivision 1.)
Boards that cannot provide virtual options due to lack of internet or telephone connections should work with their county to find a central location where the appropriate technology is available.
No, the board must meet on the original date that was listed on the valuation notice. If needed, the board may open the meeting, schedule a new reconvene date, and then recess.
Yes. When an in-person meeting takes place, other board members, taxpayers, and county staff can attend virtually. (An in-person meeting requires at least one board member to be present at the scheduled meeting location.)
The county and the board should work together to make the arrangements for a virtual option and communicate the procedure to taxpayers. By Law, everyone must be able to hear and participate in the conversation and the vote. Other conditions apply.
The board should review matters of the Open Meeting Law with the jurisdiction’s legal counsel to ensure legal requirements are met.
For details about the Open Meeting Law and its requirements, refer to:
For meetings held during a pandemic or Chapter 12 emergency, see Minnesota Statute 13D.021.
No. The Open Meeting Law requires a roll call during a virtual meeting so the assessor knows who is present. During the roll call, the assessor can complete the certification form on behalf of the board members with a "verbal" signature. A certification form must be completed for each local board meeting, including reconvene meetings.
Note: This exception is only for virtual attendance. Board members who attend in-person must sign the certification form.
If severe weather is forecast on the day of a meeting, the board members should gather as soon as possible. Once a quorum is established they should open the meeting, schedule a new date and time to reconvene, and recess.
The board should make every effort to communicate this with the taxpayers of their city or town so taxpayers know the meeting has been rescheduled.
If severe weather comes with little notice, board members and property owners should not risk their safety. If the board members cannot meet to reschedule before the severe weather, they should wait until the weather has passed. Once it is safe, they should open the meeting, schedule a new date and time to reconvene, and recess.
Yes. The law authorizes us to grant an extension to the 20-day rule for boards that cannot complete their work or adjourn within that timeframe. The board must request an extension by emailing proptax.bae@state.mn.us.
Note: Even if we allow an extension, local boards must complete their work and adjourn by May 31.
