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Property Tax Administrator's Manual

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The Property Tax Administrator's Manual is an in-depth reference for county assessors and other property tax officials in Minnesota.

You can download the full Minnesota Property Tax Administrator's Manual or use the links below to download specific modules.

Module Topics Covered

Module 1 - General Property Tax Law

 

  • History of Taxation
  • Assessment of Real Property
  • Assessor Qualifications and Licensure
  • Code of Conduct for Assessors
Module 2 - Valuation
  • Definition of Market Value
  • Valuation Laws and Principles
  • Assessment of Personal Property
  • Valuation of State Assessed Property
  • Special Programs
Module 3 - Classification of Property
  • Classification Law
  • Minnesota Classifications
  • Class Rate Table
Module 4 - Homesteads
  • General Rules and Guidelines for Homestead
  • Types of Homesteads
  • Agricultural Homesteads
  • Establishing Agricultural Homestead Flow Chart
Module 5 - Exempt Property
  • Updated Application Requirements
  • Exempt Properties
  • Institutions of Purely Public Charities
  • Exemption Programs
Module 6 - Property Taxation
  • Property Tax Procedures
  • Tax Calculation
  • Property Tax notices and Forms
  • Homestead Credit Refund
  • Senior Citizens Deferral
  • Sustainable Forest Incentive Act & Tax Increment Financing
Module 7 - Sales Ratio
  • eCRV
  • Sales Ratio Studies
Module 8 - Assessment: Appeals & Equalization
  • Assessment Review - Appeals and Equalization
  • The Appeal Process
  • Local and County Board of Appeal and Equalization
  • Minnesota Tax Court
  • Abatements

We publish the Property Tax Administrator's Manual as an in-depth reference for county assessors and other property tax officials in Minnesota.

Questions?

Contract the Information and Education Section, 651-556-6091, PropTax.Division@state.mn.us  

Contact Info

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