Valuation Notices are mailed to property owners on or before April 1st each year. The notices include the Assessors estimate of market value along with the property classification(s) or use(s) as of January 2nd each year. Both the Valuation and the Classification each year will be used to determine the payable tax in the following year. For example, the 2023 Assessed Value and Classification will be used to calculate payable taxes due in 2024.
If you have concerns about the information on this notice, please contact your assessor at the phone number listed on your notice as most questions/concerns can be handled informally.
If your questions or concerns are not resolved via this informal appeal option, there are more formal appeal options each outlined below.
1. Open Book or Local Board of Appeal & Equalization (LBAE) Meetings
For those located in cities that hold their own LBAE Meetings, you MUST appeal your value there first if you wish to appeal further at the County Board of Appeal & Equalization (CBAE) meeting in June. Those located in Open Book cities can appeal directly to the CBAE in June.
2. County Board of Appeal and Equalization (CBAE)
If the Open Book or LBAE processes did not resolve your concerns, you may bring your case to the County Board of Appeal and Equalization meeting.
3. Minnesota Tax Court
If property owners are still not satisfied with the outcome of the appeal methods above, or they’d rather skip those steps altogether, they can appeal directly to the Minnesota Tax Court.
Tax Court Petitions may be filed any time after the valuation notice is received and before April 30th of the year taxes are payable. (For example, the deadline to file a tax court petition of the 2022 Assessment, would be April 30, 2023.)