How do I appeal my property tax assessment in Minnesota?

Minnesota property tax appeals are governed by Minn. Stat. Chapter 274 (administrative) and Chapter 278 (Tax Court).

1. Valuation Notice

Assessors mail the Notice of Valuation and Classification in spring (March/April) showing the estimated market value, classification, and homestead status used for the next year's taxes.

2. Local Board of Appeal & Equalization (LBAE)

Each city/town BAE meets between April 1 and May 31 (Minn. Stat. § 274.01). Attendance at the LBAE is generally required before further administrative appeal — but cities may elect "Open Book" meetings instead.

3. County Board of Appeal & Equalization (CBAE)

Held between June 15 and July 1 of the assessment year (Minn. Stat. § 274.13). You must have appeared at the local board (or open book) first.

4. Minnesota Tax Court

File a Petition by April 30 of the year the tax is payable (Minn. Stat. § 278.01). The Tax Court has two divisions:

Regular Division: formal, with appeal of right to Minnesota Supreme Court.

Small Claims Division: for homesteads, residential property with assessed value under $300,000, and matters under $15,000; not appealable.

You may file directly with the Tax Court without going through LBAE/CBAE.

5. Discovery & Burden

Petitioner bears the burden to overcome the assessor's presumed-correct valuation by a preponderance of evidence. For commercial property, you must provide an Income & Expense Disclosure to the assessor by August 1 of the assessment year (Minn. Stat. § 278.05) — failure to do so dismisses the petition.

6. Homestead Market Value Exclusion

For homesteads valued under $413,800, a sliding-scale exclusion (max ~$30,400 at $76,000 of value) reduces taxable value (Minn. Stat. § 273.13). Senior Citizens Property Tax Deferral and Property Tax Refund also available.

This is legal information, not legal advice.