Board of Appeal and Equalization

In Response to COVID-19  (This applies to 2021 year Boards of Appeal & Equalization ONLY)
The Assessor’s Office is working closely with the Department of Revenue, and your local board members, regarding how to proceed with these meetings as we respond to COVID-19 while still meeting our statutory obligations.
You will still have the ability to appeal your value or classification. 
If you are considering an appeal, we ask that you please contact the Assessor’s Office at 507-237-4078 or check our website for the latest information on these meetings.

    

            For Local Board of Appeal & Equalization meetings only (NOT open book meetings) 
 
This includes the following jurisdictions:  
Alfsborg Township, Bismarck Township, Cornish Township, Dryden Township, Grafton Township, Green Isle Township, Henderson City, Henderson Township, Jessenland Township, New Auburn City, New Auburn Township, Sibley Township, Transit Township, Washington Lake Township

We have established a conference call option so that Property Owners may appeal and Township/City Officials may still hold their meetings and make decisions on the appeals.  Again, we are highly recommending that you please contact the Assessor's Office prior to calling in to this conference call so that we may properly manage the appeals in an efficient matter.

** Some jurisdictions have chosen the conference call option ONLY and WILL NOT be present at the physical location as stated on your Notice of Valuation.  If this is the case, a notice will be placed on the door with the conference call instructions (or see below).   

** Some jurisdictions have chosen to still physically meet at the location stated on your Notice of Valuation.  If this is the case, you have the option of either attending in person (please practice social distancing protocals) or using the conference call option (see instructions below).  


Instructions for attending the meetings via conference call:   
At the start of your meeting time (see your Notice of Valuation or click on the calendar link below) call the number 507-237-4075 to be joined into the meeting.  You will then be asked to enter the Conference ID# 130070.  PLEASE DO NOT call this number for anything other than connecting to the conference call meeting at your scheduled time, as this number is reserved for the conference calls only and may be unattended.  If you have any questions or concerns, please call the Assessor's Office main phone line at 507-237-4078.  


                                                                         For Open Book Meetings only
 
This includes the following jurisdictions:  
Arlington City, Arlington Township, Faxon Township, Gaylord City, Gibbon City, Green Isle City,                       Kelso Township, Moltke Township, Severance Township, Winthrop City

Since this type of appeal does not involve a formal meeting with your Township/City Officials, there is no change to the appeal procedures.  Please call the Assessor's Office at 507-237-4078 at any time PRIOR TO April 22nd to discuss your concerns with your Appraiser. 





                                 For County Board of Appeal & Equalization meeting - June 14, 2021
We have established a conference call option so that Property Owners may appeal and the Board may still hold their meeting and make decisions on the appeals.  We are highly recommending that you please contact the Assessor's Office prior to calling in to this conference call so that we may properly manage the appeals in an efficient matter.  It may also be possible to attend in-person if you prefer, but again we request that you please contact the Assessor's Office to schedule an appointment so that we can abide by social distancing protocols.  

Instructions for attending the meeting via conference call:
At the start of the meeting time, call the number 507-237-4075 to be joined into the meeting.  You will then be asked to enter the Conference ID# 130070.  PLEASE DO NOT call this number for anything other than connecting to the conference call meeting at your scheduled time, as this number is reserved for the conference calls only and may be unattended.  If you have any questions or concerns, please call the Assessor's Office main phone line at 507-237-4078.  




2021 Local Board of Appeal & Equalization Calendar

How to Appeal Your Value and Classification - Fact Sheet

Board of Appeal & Equalization Handbook

Local Board of Appeal and Equalization Meetings are held annually by townships and cities between April 1st and May 31st and are held in an attempt to address the concerns of property owners who choose to appeal their current assessment year’s valuation and/or classification.  These meetings are conducted fairly and objectively according to the laws of the state and are vital in the appeals process and contribute to the attainment and preservation of assessment equalization.

Duties of the Township Board Members and City Council Members for Local Board of Appeal and Equalization meetings are:
- To determine whether or not all taxable property in the township or city has been properly valued and classified by the assessor for taxation purposes.
- To hear all complaints and objections made in person, by letter, or through a representative of the owner.
- To review the assessments in detail and take action as they deem fair and appropriate while adhering to the general property tax laws, procedures and practices as well as the facts presented.

The Assessor’s role at the Local Board of Appeal and Equalization Meetings is to:
- Provide assessment information
- Answer questions and support valuations and classifications through the presentation of sales data and factual information
- Explain the application of pertinent property tax laws and programs and recommend changes if applicable.

NOTE: The assessor is not considered a board member and cannot vote in matters requiring action.

FAQs

My jurisdiction is Open Book, what does that mean?
The Open Book version of appeal is an organized approach to address individual appeals in a less formal manner than the Local Board of Appeal and Equalization. These are generally serve as an alternative to the Local Board of Appeal held by Townships/Cities when they transfer their appeal powers to the County but can also be held in addition to a local board. 


If the taxpayer and assessor continue to disagree after the open book meeting, the taxpayer may choose to proceed to the Local Board of Appeal and Equalization meeting (if one is held in addition to the open book meeting) or to the County Board of Appeal and Equalization meeting (if there is no local board meeting). Ultimately, the taxpayer may choose to pursue an appeal to Tax Court. 

I received my Notice of Valuation and Classification for Taxes payable in the following year in the mail, what is it?
It is used to inform taxpayers about the valuation and classification that has been determined by the assessor for that year.  It also contains information regarding appeal options.  

The Notice clearly identifies the following information:

  • Property ID
  • Property information (Legal Description)
  • Property Classification
  • Estimated Market Value
  • Value of New Improvements (Construction)
  • Dates, time and location for the Open Book Meeting or the Local Board of Appeal & Equalization meeting, and the County Board of Appeal & Equalization meeting.

Whose burden is it to contest a property assessment?
It is the responsibility of the property owner. In Minnesota, the assumption is that the assessor has properly valued and classified all property in the township or city.
The property owner is responsible for presenting market and/or factual evidence to the local board in order to disprove the assessment and support a value or classification that is different than that opined by the assessor.

What actions can be taken by the Local Board of Appeal and Equalization?
The Local Board of Appeal and Equalization has the authority to take action on certain matters such as:

  • Reduce the value of a property
  • Increase the value of a property
  • Add property to the assessment list
  • Add improvements to the assessment list
  • Change the classification of the property

What actions CANNOT be taken by the Local Board of Appeal and Equalization?
State Statute restricts the Local Board from:

  • Considering prior year assessments
  • Ordering percentage increases or decreases for an entire class of property
  • Reducing the overall assessment of a township/city by more than 1%
  • Exempting property
  • Making changes benefiting a property owner who refuses access to the property to the assessor

When do I receive notification of the decision made by the Local Board of Appeal and Equalization?
You will be notified by mail of the Local Board’s decision. This notification is generally sent by the Assessor’s Office within 10 days after the adjournment of the Local Board of Appeal and Equalization meeting.

Local Board of Appeal and Equalization Training:
Legislation enacted in the 2003 session requires that, at each meeting of a Local Board of Appeal and Equalization (beginning with the 2006 local boards), there be at least one voting member who has, within the last four years, attended an appeals and equalization course developed or approved by the Commissioner of Revenue.

The appeals and equalization course details the responsibilities, procedures and requirements of Local Boards of Appeal and Equalization. The legislation also requires the Commissioner of Revenue to develop a handbook to be reviewed during the course. The contents of the handbook include:

  • the role of the local board in the assessment process;
  • the legal and policy reasons for fair and impartial appeal and equalization hearings;
  • local board meeting procedures that foster fair and impartial assessment reviews and other best practices recommendations;
  • quorum requirements for local boards; and
  • explanations of alternate methods of appeal.