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Appeal Process
Real Estate Market Value Appeal Minnesota Statutes Chapter 274
During the year of assessment, the Assessor's Office notifies property owners of the new market value of their real property. This Notice of Valuation and Classification must be mailed to the property owner at least ten days prior to the taxing district's local board of appeal and equalization meeting and must include information about the market value appeal process. If the Assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition. (Minnesota Statute 273.20)
Informal Appeal Options - Contact Your County Assessor Office
If the property owner does not agree with the classification or value shown on the Notice of Valuation, the property owner should immediately contact the county assessor's office to discuss his/her concerns. The County Assessor's phone number is listed on the Notice of Valuation and Classification. The County Assessor will review the record with the property owner and may or may not recommend a change in classification or value. If dissatisfied with the Assessor's recommendation, the property owner may appeal the classification or value in the following manner:
Appeal to the Local Board of Appeal & Equalization(LBAE)
The purpose of the Local Board of Appeals and Equalization is to review the estimated market value and classification of the property on the assessment for taxes payable in the following year. The date for this municipal-level review board is scheduled sometime between April 1 and May 31. Typically appointments are not necessary, but if you have questions about the time call the County Assessor's office. The phone number and the date of the Local Board of Appeal and Equalization are printed on the Notice of Valuation that is mailed to the property owner from the assessor's office.
You must attend the local board of appeal and equalization before you may appeal to the Chippewa County Board of Appeal and Equalization unless your city held an open book
meeting.
Open Book Meeting Information
If your Township/City has opted for an alternative review method, known as an Open Book
meeting, (MN Statute 274.13 subdivision 1c), it is not required to attend the local Open Book
meeting prior to making an appointment to appeal before the Chippewa County Board of Appeal and Equalization. The Open Book
meeting is designed to give the property owner information about the assessment including sales activity in the area and an opportunity to discuss their property's estimated market valued and/or class with an Assessor. In all cases, it is recommended that the property owner first call the Assessor to discuss their concerns. Your Notice of Valuation and Classification Notice will state if your district has opted for an open book meeting.
Appeal to the Chippewa County Board of Appeal & Equalization(CBAE)
The Chippewa County Board of Appeal and Equalization hearings are conducted in June, with the CBAE meeting date and time listed on your Notice of Valuation & Classification. A county appraiser will request to complete an on-site review appraisal of the property prior to the CBAE meeting The on-site appraisal is a critical part of the CBAE process.
The County Board of Appeal and Equalization will make no change to the market value if the property owner refuses to permit an appraiser to make the on-site appraisal. (M.S. 273.20) No appeal will be heard unless it has first been presented to the Local Board of Appeal and Equalization unless the city where the property is located has an Open Book
meeting.
Appeal to the Minnesota Tax Court
MN Tax Court Home Page Link
On the web: www.mn.gov/tax-court
Property Tax Petitions Information Link