County Boards of Appeal and Equalization

COVID-19 and CBAE Meetings
As Minnesota responds to COVID-19, the Minnesota Department of Revenue is ready to help with property tax administration. For more information, see our Frequently Asked Questions page.

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 5 working days after final action of the county board.

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

1. Record Form - Download and save one form for the CBAE meeting. Submit the form within 5 working days after the final action of the county board of appeal and equalization.
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.