County Board of Appeal and Equalization (CBAE)

County assessors must submit any changes made by the County Board of Appeal and Equalization (CBAE) to the Minnesota Department of Revenue within 5 working days after final action of the board.

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

1. Record Form - Complete one form for all CBAE meetings. Submit the form within 5 working days after the final action of the board.
2. Certification Form - Complete one form for the CBAE meeting, including all reconvenes. Keep the forms on file at the county office for audit by a Property Tax Compliance Officer. Do not submit these forms to the Department of Revenue.