The County Assessor provides for the assessment, valuation (PDF) and classification of all taxable or exempt, real and personal property within the county. Property valuation, classification and taxes can be viewed by accessing the Morrison County GIS-Beacon page.
The homestead classification applies to properties occupied as primary residences by their owners. Classification as a homestead may qualify the property for reduced classification rate, reduced taxable market value, property tax refund, and/or special program eligibility. Different Homesteading options are: Regular Homestead, Relative Homestead and Special Agricultural Homestead. Homestead exclusion programs include: Special Homestead Class 1b (Blind and Disabled) and Disabled Veteran Homestead Exclusion.
Appealing Your Valuation & Classification
Every property owner has the right to appeal their valuation or classification. On the Board of Appeal and Equalization page, the process for appealing is explained.
- Understanding your Assessment and the Appeals Process (PDF)
- Understanding Property Tax - Dept. of Revenue Website
The Green Acres program provides property tax relief for owners of agricultural property in areas where the market value of land is affected by development pressure, sales of recreational land, or other non-agricultural factors.
The Rural Preserve Program provides property tax relief for qualifying owners of rural vacant land that is part of a farm in areas where the market value of the land is being affected by developmental pressure, sales of recreational land, or other factors.
2C Managed Forest Land
The 2C Managed Forest Land property classification provides a reduced class rate to forested property of 20 acres or more that is subject to a forest management (stewardship) plan and that meets other requirements.
Sustainable Forest Incentive Act (SFIA)
The Sustainable Forest Incentive Act (SFIA) - Dept of Revenue Website provides incentive payments to encourage sustainable use of forest lands. Property owners with qualifying lands are eligible to enroll in this program.