The County’s valuation and classification of a property can be appealed if the property owner does not agree with the assessment. Concerns must be related to the current year Estimated Market Value (EMV) for taxes payable for the following year. The Assessor’s Office cannot address an appeal of the EMV for the prior year at this time: an appeal of the prior year EMV can only be appealed through the Minnesota Tax Court and must be filed by April 30 of the year the taxes are due.
If you disagree with your estimated market value on your recent Valuation Notice you have the right to appeal.
To Begin the Appeal Process:
Collect facts to show your case by gathering recent sales of like properties.
Contact the Assessor’s Office at 320-632-0170
Talk to a County Appraiser to review your information about your value or classification.
If issue is not resolved:
Make an appointment for the Local Board of Appeal & Equalization (BOA) meeting (held in April). If after the Local BOA you are not satisfied with the Board's decision you may appeal to the Special Board of Appeal and Equalization (held in June).
Make an appointment for the Special Board of Appeal & Equalization (BOA) meeting. If after the Special BOA you are not satisfied with the Board's decision, you may file in Minnesota Tax Court.
The Local Board of Appeal & Equalization and Special Board of Appeal and Equalization meetings are held every year in April and June, respectively. The dates of the meetings are on your Valuation Notice, are published in the local paper and available on the Boards of Appeal and Equalization page:
The 2024 Local and Special Board of Appeal and Equalization meeting schedules are not available until February 20, 2024
For a more in-depth explanation of how the Boards of Appeal and Equalization work, please read The Appeal Process (PDF).