Who does what in property taxes?
County (or City) Assessor
The county (or city) assessor classifies property by type (commercial, agricultural, residential, etc.) and estimates the value of the property for tax purposes. The assessor also sends out valuation notices to all taxable property owners each spring.
The county auditor determines tax rates and administers delinquent real property taxes, elections, and the overall accounting functions of the county. The auditor also keeps a record of all taxable property in the county and delivers a list of property owners and their respective taxes to the county treasurer.
The county treasurer collects and distributes current property taxes and special assessments, administers delinquent personal property taxes, and is responsible for sending out Truth in Taxation Notices and Property Tax Statements. The treasurer also administers the state deed and mortgage registry taxes.
The recorder maintains the county's vital records (births, deaths, and marriages) and records all transfers of property, liens, mortgages, satisfactions and other official documents.
Minnesota Department of Revenue (DOR)
Property taxes in Minnesota are primarily administered by your county. The Department of Revenue's Property Tax Division provides counties with general guidance, oversight, and education to ensure proper administration of the state’s property tax laws.
The department also distributes funds to local governments, such as Local Government Aid, and conducts property tax research and data analysis. The department's Individual Income Tax Division is responsible for processing property tax refunds.