Important Property Assessment Dates

January

  • January 2nd is the assessment date.

February

  • February 1st is the last day for property owners to file exemption from taxation with the county assessor.

March

  • The county treasurer mails tax statements to owners of real and personal property, (except personal property mobile homes) on or before March 31st.
  • The county assessor mails valuation notices to all property owners at least 10 days prior to the Local Board of Appeal & Equalization meeting dates.  

April

  • Local Board of Appeal & Equalization meetings, as well as Open Book meetings are held between April 1st and May 31st.
  • April 30th is the last day for a property owner to file a tax court petition relating to the objection of current taxes on real or personal property.
May

  • May 15th is the last day to pay the first half of real property taxes without penalty.
  • May 15th is the last day to pay either the total amount of personal property taxes or the first half of personal property taxes on property without penalty.
  • May 29th is the last day for owners of manufactured homes assessed as personal property to establish their homestead and to apply with the county assessor.

June

  • County Board of Appeal & Equalization meeting is held.

July

  • July 1st is the date by which some taxable property becomes exempt and some exempt property becomes taxable for that year's assessment if it is acquired or used differently by certain entities. 
  • July 1st is the last day for senior citizens to file for the senior citizen property tax deferral program for taxes payable in the following year.
  • The county treasurer will be mailing tax statements to owners of personal property manufactured homes on or before July 15th.

August

  • August 15th is the last day for taxpayers to file for the Property Tax Refund, Form M-1PR.
  • August 31st is the last day to pay the first half of personal property taxes on manufactured homes without penalty.

September

  • September 1st is the last day for a taxpayer to file a petition with the tax court regarding the valuation of taxes of manufactured homes assessed as personal property.
October

  • October 1st is the last day for persons who are either blind or permanently and totally disabled to apply to the Assessor's Office for the special homestead classification.
  • October 15th is the last day to pay second half real property taxes of all classes of real property and personal property, except for class 1b, 2a and 2b agricultural properties without penalty.

November

  • November 15th is the last day to pay second half real estate taxes on class 1b, 2a and 2b agricultural properties and second half personal property taxes on manufactured housing without penalty.
  • The county auditor will be mailing notices of proposed taxes (TNT Notices) to taxpayers on or before November 24th.
  • Local and county taxing authorities will be holding public hearings between November 29th and December 20th to adopt final budgets and property tax levies for the following year. The times and dates of these meetings are listed on the TNT Notices.

December

  • December 1st is the last day for owners of real property to establish their homestead for the current year. Homestead applications must be filed with the county assessor on or before December 15th in order to qualify for the current year's assessment.
Click here for the MN Department of Revenue Calendar with more details.