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Frequently Asked Questions

Find answers to auditor-related questions!
 

 Where can I get information about social security?

Call the Social Security Office at 1-800-772-1213, or visit the website at www.ssa.gov.

 Are mobile homes taxed?

Taxability
Manufactured homes and park trailers are exempt from motor vehicle taxation and are subject to property taxation as either real or personal property. Travel trailers are subject to motor vehicle taxation and must be issued a license plate. Sectional structures must be valued and assessed as an improvement to real property if the owner of the structure owns the land on which the manufactured home is located or is a qualifying lessee of the land.
 
Taxation
Manufactured home personal property tax statements must be mailed by July 15. If the taxes are greater than $50, they are due in two equal installments on August 31 and November 15. If the taxes are less than or equal to $50, they are due in full on August 31. Taxes remaining unpaid after the due date are delinquent, a penalty of eight percent must be assessed and collected as part of the unpaid taxes.
 
Taxes Paid Before Transfer of Title
A certificate of title is required for a manufactured home. The title to a manufactured home cannot be transferred unless the application for transfer of title is accompanied by a Mobile Home Transfer/Clearance Sheet. A Mobile Home Transfer/Clearance Sheet for homes located in Morrison County are issued by the County Auditor/Treasurer. The document is proof that all taxes levied on the unit in the name of the current owner have been paid. This applies even if the transfer of title is requested prior to tax statements being issued for the current year, taxes are considered to be levied as of January 1 of the payable year. There is no charge to obtain a Mobile Home Transfer/Clearance Sheet from the County Auditor/Treasurer.

 Can I make a partial payment on my delinquent taxes?

The Morrison County Auditor/Treasurer's Office accepts payments of less than the exact amount of a tax installment due for the delinquent tax.  The payment is applied first to the penalty, interest and costs accrued for the year that the payment is made.

 Can the amount of my property tax due on my tax statement be different than the amount on my proposed tax notice?

Yes, for the following reasons:

  • The proposed tax notice does not include special assessments
  • Referendums passed could result in increasing the tax amounts
  • Property owners who occupy their property by December 1 can file for homestead classification for the following year.

 How are my property taxes calculated?

The Auditor's Office computes your property taxes by multiplying the value of your property by the total tax rate of the district in which your property is located. Classification rates are set by the Minnesota State Legislature.  The value of your property is determined by the County Assessor's Office, and the classification is based on use.

 How do I change the mailing address on my tax statement?

Write your new address on your tax stub and turn it in when you pay your current tax, contact the Auditor's Office at 320-632-0133 with your new address, or send a note to the Auditor's Office with your new address.

 What are Special Taxing Districts?

Special taxing districts in Morrison County include local economic development authorities and local Housing and Redevelopment Authorities.  These may not be county wide taxing districts.

 What if I become delinquent on my property taxes?

Property taxes become delinquent in the year following the payable year.  Interest and penalty accrue on a monthly basis.  The property is put into judgement and the forfeiture process begins.

 What is a Special Assessment?

A special assessment is an improvement (such as streets, etc.) which directly benefits the property.  It is shown as a separate amount on the property tax statement.  The amount is based on how much the property benefits from the improvement and the cost of doing the project.  It is not based on the value of the property.

 What is a Truth - In - Taxation (TNT) notice?

The Truth - In - Taxation notice (TNT), also called the Proposed Tax Notice, is mailed to property owners during November each year.  This notice indicates the anticipated property tax you will pay the following year if your local jurisdictions approve the budget amounts they are considering.  Property owners are invited to attend meetings held by their local jurisdictions to express their opinions on local budgets.

 What is my parcel ID Number?

The Parcel ID Number or PIN, is the number assigned to your property to identify it for taxation purposes. It can be found on your property tax statement, Truth-in-Taxation notice, your assessment or valuation notice and most other documents received from the county tax offices.

If you do not have any of the above documents available, you can search by address or legal description on our BEACON site, or contact the Auditor/Treasurer's Office at 320-632-0137 to find your Parcel Number.

 What is Tax Increment Tax?

A number of Tax Increment Financing (TIF) Districts have been created within Morrison County.  TIF is a program which allows the increased property taxes generated by a development to pay for development costs.

Tax Increment Financing is not an additional tax.  Tax Increment Financing does not affect the calculation of the tax amount. Rather, it affects the distribution of tax.  The tax due is calculated the same as for a property that is not in a TIF district, but money that would normally go to the County, City, school and special taxing districts is instead diverted to a TIF district.

 What methods of payment do you offer for property taxes?

You have several options to pay your taxes as follows:

  1. In Person - Tax payments may be made in person to the Auditor/Treasurer's Office. Cash and checks are acceptable; make checks payable to Deb Lowe, Morrison County Auditor/Treasurer.
     
    Morrison County Auditor/Treasurer
    Morrison County Government Center
    Upper Level
    213 1st Ave S.E.
    Little Falls, MN 56345
     
    Office Hours
    Monday - Friday 8:00am - 4:30pm
    (excluding holidays)
  2. Payment Drop Box - Payments may be dropped off at the Morrison County Payment box. The box is located on Broadway and 2nd St. S.E. and payments are picked up daily.
  3. By Mail - Tax payments can be mailed to the Auditor/Treasurer's Office. The postmark is the proof of timely mailing, it must be on or before the due date* to avoid penalty. Check are to be made payable to Deb Lowe, Morrison County Auditor/Treasurer.
     
    Mailing Address
    Morrison County Auditor/Treasurer
    213 1st Ave S.E.
    Little Falls, MN 56345
     
    *If a due date falls on a weekend or legal holiday, the effective due date moves to the next business day.
  4. Direct Debit - Direct debit payment allows the taxpayer to have their property tax payment automatically paid from their bank account on the appropriate due date. The taxpayer must enroll by completing the Direct Debit Authorization Form. To enroll in the Direct Debit program the form must be received by the Morrison County Auditor/Treasurer's Office, 213 1st Ave S.E. Little Falls, MN 56345 no later than 30 days prior to the payment due date.
  5. Credit Card/E-Check -
    You can now pay your property taxes with a Visa, MasterCard, American Express or Discover credit card. This option is offered through Official Payments Corporation (OPC). You have the option of using their internet site or using their automated phone system.

To make a credit card or electronic check payment over the internet, select the appropriate link below:

 

To make a credit card payment using OPC's automated phone system call the following toll free number: 1-800-2PAY-TAX or 1-800-272-9829. When prompted to enter a 4 digit jurisdiction code, enter 3314, which is the code assigned to Morrison County Property Tax.

Note: OPC charges a convenience fee on all credit card transactions. The convenience fee is 2.75% of the amount of the payment, with a minimum fee of $1.00.The convenience fee for an electronic check is $2.75.

 What tax information is available to me?

The Auditor's Office is responsible for calculating property taxes, processing delinquent tax payments, distributing funds to the appropriate municipalities, school districts and other taxing agencies, maintaining levied special assessments, and calculating proposed tax notices.

 When are my property tax payments due?

Due Date Tax Type
May 15
Real Property
(1st Half, or entire bill if $100 or Less)
May 31
Real Property - Resorts
(1st Half)
August 31
Manufactured Homes
(1st Half, or entire bill if $50 or Less)
October 15
Real Property - Non-agriculture
(2nd Half)
November 15
Real Property - Agriculture
(2nd Half)
Manufactured Homes
(2nd Half)
 
*If a due date falls on a weekend or legal holiday, the effective due date moves to the next business day.
*Personal property and severed mineral interest taxes are due at the same time as real property taxes.

 When will I receive my tax statement?

Tax statements for the current payable year will be available and mailed to taxpayers no later than March 31, with the exception of manufactured homes which are mailed by July 15. You can find and print a copy of your tax statement by visiting our BEACON site. You will need to enter your nine digit parcel identification number (with no dashes or periods) and select "search."

 Where can I apply for a liquor license?

For township locations, please contact the Joyce in the Auditor's Office, at 320-632-0132 to determine forms needed.  Once the forms are completed, bring them to the Auditor's Office for processing.  For locations within a municipality, contact your city officials.

 Where can I apply for a Tobacco License?

Contact Morrison County Public Health at (320) 632-6664.

 Where can I get my papers notarized?

The Auditor-Treasurer's Office has notaries on staff.  There is a fee of $1.00 and a picture ID is required.

 Where do my property tax dollars go?

Property tax dollars are distributed to the county, school district, municipality, and other special taxing districts in which your property is located.
Copyright 2009 Morrison County, MN ~ All rights reserved. Photos provided by Kirk Lindberg, OneStoneStudio.com