Tax Code Reference
Effective Rate: 1%
Minnesota
Property Tax Code
Minnesota Statutes — Chapter 273 (Property Tax) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Minnesota.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
Local Board of Appeal and Equalization
Assessment Ratio
100% of estimated market value
Assessment Cycle
Annual
Appeal Deadline
Local Board of Appeal and Equalization (April 1 – May 31) first; Tax Court petition by April 30
Assessment System
Governing CodeMinnesota Statutes — Chapter 273 (Property Tax)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of estimated market value
Assessment CycleAnnual
Appeal System
Appeal BoardLocal Board of Appeal and Equalization / Tax Court
Appeal DeadlineLocal Board of Appeal and Equalization (April 1 – May 31) first; Tax Court petition by April 30
Key Notes for Minnesota
Minnesota's Homestead Market Value Exclusion reduces the taxable market value for owner-occupied homes. The Local Board of Appeal and Equalization meets in April/May.
Hearing Types Available
1
Local Board of Appeal and Equalization2
County Board of Appeal3
Tax CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of homestead
Unequal assessment