City of Minneapolis Local Board of Appeal and Equalization (LBAE)
The City of Minneapolis Local Board of Appeal and Equalization (LBAE) hears appeals from property owners who disagree with the deputy assessor's estimated market value of their property. The LBAE is made up of three or more members, with at least one being an appraiser, realtor or other person familiar with property valuations in the City of Minneapolis.
Beginning in March, the City of Minneapolis Assessor's Office sends out valuation notices to inform property owners of the deputy assessor's estimated market value of each property.
If there are questions or you would like to appeal your property value, you may contact the Assessor's Office to discuss your concerns. Otherwise, you may follow the steps outlined below:
The Appeal Process
Step One: Obtain application
The deadline to submit an application to the City of Minneapolis Local Board of Appeal and Equalization has passed. Property owners may appeal their 2018 assessed value or classification to the Minnesota Tax Court until April 2019. More information about tax court can be found at: https://mn.gov/tax-court/.
Step Two: Complete application
- Locate the Property Identification Number: The Property Identification Number (Property ID Number) is a unique thirteen digit number that identifies a property. The Property ID Number is located at the top of the value notice, or:
- Locate the Property’s 2018 Estimated Market Value: The property’s 2018 (payable 2019) estimated market value determined by the deputy assessor for January 2, 2018, is located in the upper right hand corner of the 2018 Valuation Notice (under Step 1: Valuation and Classification Notice).
Notices were mailed to property owners beginning in March 2018.
NOTE: Appealing the 2018 Estimated Market Value will not change the property taxes due in May and October of 2018. It may change the amount of property taxes due in 2019. The property taxes due in 2018 are based on the 2017 estimated market value. The year delay in payment is to allow for the appeals process and government planning and budgeting.
- Compile Documentation Supporting a Change to the Estimated Market Value: Clear and convincing evidence that the value established by the deputy assessor is incorrect, should be included with the LBAE application. Any adjustment to the assessed value must be based on documented evidence that relates to the fair market value of the property.
Acceptable documents include:
- Written contractors estimates of cost to repair building or land defects
- Letters or documents from government agencies or other experts describing development limitations of the property (zoning restrictions, denial of building permit, etc.)
- Deeds describing easement limitations
- Appraisal documents within the past three (3) years
- Map showing proximity to neighborhood nuisances or high-traffic areas
- Listings of comparable property sales
For rental properties, the following must be provided (only required if the property is rented):
- Current monthly rent
- Utilities included in monthly rent
- Statement of income and expenses for the past two (2) years
- Copy of lease or rental agreement
- Rent roll near the valuation date (January 2, 2018)
Step Three: Submit application to LBAE
The deadline for submission is Friday, April 13, 2018, at 4:30 p.m.
To submit an application.
- E-mail completed application with supporting materials to [email protected]
- Mail completed application and supporting materials to:
City of Minneapolis Assessor’s Office
309 2nd Avenue South, Room 100
Minneapolis, MN 55401
Step Four: Deputy assessor inspects property
Based on the inspection of the property and an analysis of comparable sold properties, as well as considering the clear and convincing evidence provided with the application, the deputy assessor will complete a review of the property’s estimated market value.
This review generally takes one to three weeks to complete.
NOTE: If the deputy assessor is not permitted to inspect the property and interior of any buildings or structure, the LBAE cannot make an adjustment to the estimated market value that would benefit the property per Minnesota Statute §274.01 Subd1. (b)
Step Five: Deputy assessor determines property’s estimated market value
The deputy assessor contacts the property owner to inform them of their findings.
Based upon those findings, the property owner can:
- Cancel their appeal based on the property's estimated market value provided by the deputy assessor. This completes the process.
- Come to an agreement (concurrence) with the deputy assessor on a new assessed value. This completes the process.
- Choose to continue their appeal to the LBAE.
Step Six: Appeal heard at LBAE
The LBAE will convene April 17, 2018, and will reconvene May 1, 2018.
The City of Minneapolis Local Board of Appeal and Equalization (LBAE) is a special board appointed by the City Council. It consists of three or more members, made up of at least one member being an appraiser, realtor or other person familiar with property valuations in the City of Minneapolis. The LBAE is authorized to determine whether the deputy assessor has properly valued and classified properties within the city. Their decision will be based on information provided by both the property owner and City of Minneapolis Assessor's Office.
NOTE: The LBAE has the ability to decrease, maintain or increase the deputy assessor’s estimated market value.
Those wishing to appeal to the Local Board will be contacted by the Assessor’s Office to schedule an appointment for a hearing time.
- If an appointment is not made, those that attend the LBAE wishing to be heard, will be heard on a first come first serve basis.
There are three options for presenting an appeal at the LBAE hearing, as follows:
- Owner attends the meeting to present their appeal
- Owner sends a representative on their behalf to present their appeal
- Application serves as owner's written appeal
Step Seven: LBAE’s decision sent to property owner via mail
The LBAE results are mailed to the property owner the next week following the hearing adjournment.
- If the property owner accepts the LBAE’s decision, no action is needed and the appeal process ends.
- If the property owner disagrees with the LBAE’s decision and wants to continue to appeal their estimated market value, they may continue the appeal process.
For more details on appearing before the City of Minneapolis Board of Appeal and Equalization (LBAE), see Preparing for a Hearing.
For additional information or questions e-mail: [email protected]
Last updated Apr 13, 2018