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Minnesota · How-To Guide

How do I appeal my property tax assessment?

County Assessor (informal review) / Local Board of Appeal and Equalization - LBAE (local formal appeal) / County Board of Appeal and Equalization - CBAE (county formal appeal) / Minnesota Tax Court (state appeal)
Step by Step

How to do it

  1. Review your Notice of Valuation and Classification: mailed by the County Assessor in March of each year (typically with the tax statement); review immediately
  2. Contact your County Assessor informally first - phone or email; the assessor named on your notice can often resolve factual errors (wrong size, wrong classification) quickly
  3. LOCAL BOARD OF APPEAL AND EQUALIZATION (LBAE): meets in April-May (specific date on your Valuation Notice); attend in person OR submit written comments; present evidence that your estimated market value is too high
  4. - Must appear at LBAE to preserve right to appear at County Board
  5. - LBAE can adjust value or classification
  6. COUNTY BOARD OF APPEAL AND EQUALIZATION (CBAE): if dissatisfied with LBAE, appear at the County Board of Appeal and Equalization meeting (typically June); must have appeared at LBAE first
  7. MINNESOTA TAX COURT: File a property tax petition with the Minnesota Tax Court by APRIL 30 of the year the taxes are PAYABLE
  8. - For 2025 assessment (taxes payable 2026): file by April 30, 2026
  9. - This deadline is a HARD DEADLINE - missing it forfeits all appeal rights for that tax year
  10. - An attorney must sign the Tax Court petition for property tax appeals
  11. - Two divisions: Small Claims Division (simpler, less formal, for smaller-value disputes) and Regular Division (formal, for larger commercial/industrial)
  12. - Filing can occur simultaneously with pursuing LBAE/CBAE process - often filed as a "placeholder" to preserve rights
  13. CRITICAL PAY-IN-FULL REQUIREMENT: Property taxes MUST be paid on time (May 15 and October 15) to preserve appeal rights; failure to pay timely can cause dismissal of appeal
Details

What you need to know

Required Docs
  • Written protest or appearance at LBAE (no specific form required - state your name, property ID, claimed value, and basis)
  • Minnesota Tax Court Property Tax Petition (Form 7 or updated April 2026 version) - available at mn.gov/tax-court/forms
  • Supporting evidence: comparable sales (from study period Oct 1-Sep 30 prior to assessment year), independent appraisal, income/expense data for income-producing properties, photos
Fee
LBAE/CBAE: free; Tax Court Small Claims: approximately $50-$300 (verify at mn.gov/tax-court); Tax Court Regular Division: higher TAX COURT DEADLINE: April 30 of the payable year - ABSOLUTE HARD DEADLINE LBAE: April-May (exact date on your Valuation Notice); CBAE: June PAY TAXES ON TIME: Required to preserve appeal rights regardless of pending appeal WHERE TO GO: County Assessor (informal); LBAE (local board); CBAE (county board); Minnesota Tax Court - mn.gov/tax-court | Suite 245, 25 Rev. Dr. Martin Luther King, Jr. Blvd., St. Paul, MN 55155
Where to Go
County Assessor (informal); LBAE (local board); CBAE (county board); Minnesota Tax Court - mn.gov/tax-court | Suite 245, 25 Rev. Dr. Martin Luther King, Jr. Blvd., St. Paul, MN 55155
County-specific variations apply

Each of Minnesota's 87 counties sets its own LBAE meeting dates (listed on your Valuation Notice). Hennepin, Ramsey, Dakota, Anoka, and Washington counties have the most active assessment appeals systems. For income-producing properties appealing to Tax Court, income/expense data must be submitted by August 1 - missing this can result in case dismissal. Tax Court petitions must be signed by an attorney for most property tax petitions.

Minnesota Notes

Important state-specific details

  • April 30 Tax Court deadline is ABSOLUTE - no extensions; file even without complete evidence if needed.
  • Minnesota Tax Court petition MUST be signed by an attorney for most property tax appeals (unlike some states that allow self-representation).
  • MUST PAY TAXES ON TIME (May 15 and October 15) even while appealing - failure to pay timely can dismiss your case.
  • Assessment date: January 2 each year; comparables from October 1 of two years prior through September 30 of the year before are the primary evidence.
  • Minnesota's Homestead Market Value Exclusion should be verified before appealing - if it's not being applied, ensuring homestead status is established may be the simpler solution.
  • Tax Court "placeholder" strategy: many taxpayers file by April 30 while continuing informal negotiations with assessor.
Official Source

State office contact

State Office
Minnesota Tax Court - mn.gov/tax-court | (651) 539-3260 | Suite 245, 25 Rev. Dr. MLK Jr. Blvd., St. Paul, MN 55155; Minnesota DOR Property Tax - revenue.state.mn.us | (651) 296-3781