County Board of Appeal and Equalization


Forms and Instructions

County assessors must submit any changes made by the County Board of Appeal and Equalization (CBAE) to the Minnesota Department of Revenue within five working days after final action of the county board.

You must fully and accurately complete the following items for CBAE meetings:

  • Certification Form
    • Complete one form for each meeting of the CBAE, including data from the original meeting and any reconvene
    • Keep the forms on file at the county office for audit by the department’s regional representative or property tax compliance officer
    • Do not submit these forms to the Department of Revenue
  • Interactive Adobe Record Form
    • Submit one form for all CBAE meetings.

Minutes of the County Board

The requirement for CBAE to send their meeting minutes to the commissioner of revenue was removed during the 2017 legislative session. However they should be retained by the county for any future requests to review the information.


If you have questions, email us at

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