Appeal Process

The time to appeal or question your classification or valuation is when you receive your valuation notice that is mailed at the end of March. 

• If you believe your valuation and property class are correct, it is not necessary to contact your assessor or attend any listed meetings.
• If you have concerns about the information on your notice, please contact your Assessor. 
• If your questions or concerns are not resolved, more formal appeal options are available.

Informal Appeal Options

• Contact your County Assessor's Office at 507-444-7435

If you have questions or concerns, a county assessor can help explain the details of your property's valuation and classification. The best time to contact the assessor's office is soon after receiving your proposed property valuations. 

Some jurisdictions choose to hold open book meetings to allow property owners to discuss their concerns with the assessor. If this is an option available to you, the meeting time(s) and location(s) will be indicated on your valuation notice.

Formal Appeal Options 

If your questions or concerns are not resolved after meeting with your Assessor, you have formal appeal options:

Step 1: APPEAL TO THE LOCAL BOARD OF APPEAL AND EQUALIZATION

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 review board is scheduled between April 1 and May 31 (see meeting schedule). The property owner should call the County Assessor, City or Township Clerk to determine if an appointment is necessary. The assessor's 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 by the Assessor.

YOU MUST ATTEND YOUR LOCAL BOARD OF APPEAL AND EQUALIZATION BEFORE YOU CAN MAKE AN APPEAL TO THE STEELE COUNTY BOARD OF APPEAL AND EQUALIZATION, UNLESS YOUR CITY/TOWNSHIP HELD AN “OPEN BOOK” MEETING.

The Board of Appeal and Equalization:  Open Book Format
The purpose of this meeting is to determine whether property in the jurisdiction has been properly valued and classified by the assessor.  The Open Book Format can be adopted by a city or a township.

To determine which cities and townships are Open Book format vs using a Local Board of Appeals, please see the meeting schedule provided.

What is an “OPEN BOOK” MEETING:  If your city has opted for an alternative review method, known as an “Open Book” meeting, (M.S. 274.13 subd. 1c), it is not required to attend the local “Open Book” meeting prior to making an appointment to appeal before the Steele County Board of Appeal and Equalization (step 2).  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 city assessor to discuss their concerns.

Step 2: APPEAL TO THE STEELE COUNTY BOARD OF APPEAL AND EQUALIZATION

The Steele County Board of Appeal and Equalization hearings are conducted during the last two full weeks of June.  The Board will meet - as volume requires - and will adjourn Sine Die. A county appraiser will request to complete an on-site review appraisal of the property prior to the Board of Appeal and Equalization hearing.  The on-site appraisal is a critical part of the County Board of Appeal and Equalization 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.  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.

Step 3: APPEAL TO THE MINNESOTA TAX COURT 

Filing instructions and Minnesota Tax Court forms may be obtained from the Minnesota Tax Court at (651)296-2806. 

The web site is:  www.taxcourt.state.mn.us   e-mail: info@taxcourt.state.mn.us

You may appeal to the Small Claims Division of the Minnesota Tax Court if:

• The assessor’s estimated market value of your property is less than $300,000; or
• The entire parcel is classified as a residential homestead (1a or 1b) and the parcel contains no more than one dwelling unit; or
• The entire property is classified as an agricultural homestead (2a or 1b); or
• You are appealing the denial of a current year application for homestead classification of your property.
• Filing fee for Small Claims Division = $162.00

DECISIONS BY THE SMALL CLAIMS DIVISION ARE FINAL.

Appeal to the Regular Division of the Minnesota Tax Court:

• Filing fee for Regular Division = $322.00
• Make checks payable to “District Court Administrator.” 
• Regardless of your property type or the nature of your claim, you always have the option to file directly with the Regular Division of Tax Court. 
• You have until April 30 of the year in which the tax is payable to file an appeal with the Small Claims Division or the Regular Division of Tax Court for your valuation and classification.

An appeal may be filed with the Regular Division of Minnesota Tax Court WITHOUT having appealed at any other level in the appeal process. 

NOTE:   AN APPEAL MAY NOT BE FILED WITH THE REGULAR DIVISION OF MINNESOTA TAX COURT IF AN APPEAL HAS BEEN FILED WITH THE SMALL CLAIMS DIVISION.

Filing Petitions for Small Claims or Regular Division of Tax Court:
Filing instructions and Minnesota Tax Court forms may be obtained from the Minnesota Tax Court at (651)296-2806.