Local Board of Appeal and Equalization (LBAE)
COVID-19 and LBAE Meetings
As Minnesota responds to COVID-19, the Minnesota Department of Revenue is ready to help with property tax administration. For details and guidance, see our COVID-19 and LBAE Meetings Memo and Frequently Asked Questions page.
Forms and Instructions
County assessors must submit any changes made by the Local Boards of Appeal and Equalization (LBAE) to the Department of Revenue within 10 working days after final action of the local board.
You must fully and accurately complete all of the following items for each LBAE meeting:
- Record Form — Download and save one form for each LBAE jurisdiction. Submit one form for each jurisdiction within 10 working days after the final action of the local board.
- Certification Form — Complete one form for each meeting of a jurisdiction's LBAE. Keep these 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.
Important: Record Forms and Certification Forms are not required for open book meetings.