Board of Appeal and Equalization

PROPERTY ASSESSMENT APPEALS Process

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:

  1. Collect facts to show your case by gathering recent sales of like properties.
  2. Contact the Assessor’s Office at 320-632-0170
  3. Talk to a County Appraiser to review your information about your value or classification.
  4. No interior inspections will be conducted due to COVID-19 so you will be asked to supply the Assessor’s office with additional information which may include interior photos of your property.
  5. If issue is not resolved:
    • Make an appointment for the Local Board of Appeal & Equalization (BOA) meeting.  If after the Local BOA you are not satisfied with the Board's decision you may appeal to the County Board of Appeal and Equalization.
    • Make an appointment for the County Board of Appeal & Equalization (BOA) meeting.  If after the County BOA you are not satisfied with the Board's decision, you may file in Minnesota Tax Court.
    • Final option is to file in Minnesota Tax Court.

The Local Board of Appeal & Equalization and County Board of Appeal and Equalization meetings are held every year in April and May.  The dates of the meetings are on your Valuation Notice, are published in the local paper and are published on this web site.

For a more in depth explanation of how the Boards of Appeal and Equalization work, please read The Appeal Process (PDF).