How to Appeal Your Value

Valuation Notices are mailed to property owners on or before April 1st of each year. The notices include the Assessor's estimate of market value along with the property classification(s) or use(s) as of January 2nd of each year. Both the Valuation and the Classification will be used to determine the payable tax in the following year. For example, the 2026 Assessed Value and Classification will be used to calculate payable taxes due in 2027. 

If you have concerns about the information on this notice, please contact your assessor at the phone number listed on your notice as most questions or concerns can be handled informally. 

If your questions or concerns are not resolved via this informal appeal option, there are more formal appeal options outlined below. 

1. Open Book or Local Board of Appeal & Equalization (LBAE) Meetings

The municipality you live in dictates the appeal option available to you. Click here for a list of each City’s Appeal Methods along with Assessor Contact information. 

For those located in cities that hold their own LBAE Meetings, you MUST appeal your value there first if you wish to appeal further at the County Board of Appeal & Equalization (CBAE) meeting in June. Those located in Open Book cities can appeal directly to the CBAE in June. 

2. County Board of Appeal and Equalization (CBAE)

If the Open Book or LBAE processes did not resolve your concerns, you may bring your case to the County Board of Appeal and Equalization meeting. 

3. Minnesota Tax Court

If property owners are still not satisfied with the outcome of the appeal methods above, or they’d rather skip those steps altogether, they can appeal directly to the Minnesota Tax Court.

Tax Court Petitions may be filed any time after the valuation notice is received and before April 30th of the year taxes are payable. (For example, the deadline to file a tax court petition of the 2025 Assessment, would be April 30, 2026.)

More information on this appeal method can be found on the Minnesota Tax Court website.

Information for Property Owners

Residential property owners who are questioning their assessed value or looking to appeal can view all the residential sales that were used to derive the most current assessed values using our Residential Sales Tool. 

The sales shown in the tool reflect all qualified sales from October 1st, 2024, through September 30th, 2025. That range is the statutory range used by assessors throughout Minnesota to derive assessed values for the 2026 Assessment.