Local Board of Appeals

Local Board of Appeal and Equalization meetings are held annually by townships and cities throughout Minnesota between April 1st and May 31st at a designated location. They are provided in an attempt to address the grievances of property owners who choose to appeal their current assessment year's valuation and/or classification. These forums are conducted fairly and objectively according to the laws of the state. They play a vital role in the appeals process and contribute to the attainment and preservation of assessment equalization.

Notice of Valuation & Classification
The notice of valuation and classification is used to inform taxpayers about general assessment information, changes in their valuation and tax classification, and qualifying factors regarding the scheduled appeal and equalization meetings as well as the Minnesota Tax Court option.

The notice clearly identifies the following property information:
  • Property identification number
  • Property address
  • Municipality (City/Township)
  • Tax description (legal description)
The following items are provided for the current and prior year’s assessment:
  • Property classification
  • Estimated Market Value
  • Value of New Improvements
  • Limited Market Value
  • “Green Acres” Value
  • Plat Deferment
  • “This Old House” Exclusion
  • Taxable Market Value
Lastly, it includes the dates, places and times set for the Open Book Meetings, the Local Board of Appeal and Equalization, and the County Board of Appeal and Equalization.

Contesting a Property Assessment

It is the burden of the the property owner to contest an assessment. In Minnesota, the assumption is that the assessor has properly valued and classified all property in the township or city.

It is the property owner’s responsibility to present market and/or factual evidence to the local board in order to disprove the assessment and support a value or classification that is different than the opinion by the assessor.

Actions Taken by the Local Board of Appeal and Equalization
The Local Board of Appeal and Equalization has the authority to take action on certain matters such as:
  • Reduce the value of a property
  • Increase the value of a property
  • Add property to the assessment list
  • Add improvements to the assessment list
  • Change the classification of the property
Actions not to be taken by the Local Board of Appeal and Equalization
There are several conditions cited in law that restrict or limit the local board’s scope of authority such as:
  • Consider prior year assessments
  • Order percentage increases or decreases for an entire class of property
  • Reduce the overall assessment of a township or city by more than 1%
  • Exempt property
  • Make changes benefiting a property owner who refuses entry to the assessor
Receiving Notifications
You will be notified by mail of the local board’s decision. The notification is generally sent by the Meeker County Assessor’s Office within 10 days after adjournment of the Local Board of Appeal & Equalization meeting.

For additional information regarding the assessment process, please contact us at 320-693-5205.