Board of Appeal and Equalization
The City of Minneapolis Board of Appeal and Equalization hears appeals from property owners who disagree with the City's assessed value of their property. The three-member Board is made up of one realtor, one appraiser and one home owner. Starting in January of each year, the County sends out tax notifications based on the Assessor's valuation of each property. If there are questions about the value placed on a property, the steps to the appeal process are outlined in the appeal process.
The Informal Review and Appeal Process
Step One: Prepare your Application.
- The Property ID is a unique thirteen digit number that identifies your property. It's found at the top of the notice sent to you or:
- The property’s 2015 (payable 2016) Estimated Market Value given by the Assessor on January 2, 2015. This information is located in the upper right hand corner, under Step 1: Valuation and Classification Notice on the 2016 Valuation Notice. This notice is mailed to each property starting January 15th, 2015.
NOTE: Appealing your 2015 Estimated Market Value will not change your property taxes due in May and October of 2015, rather it may change the amount of property taxes you pay in 2016. The property taxes you are paying in 2015 are based on your 2014 Estimated Market Value. The year delay in payment is to allow for the appeals process and for government planning and budgeting.
- Clear and convincing evidence that the value established by the Assessor is incorrect. Any adjustment to the assessed value must be based on documentary 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 five (5) years
- Map showing proximity to neighborhood nuisances or high-traffic areas
- Listings of comparable property sales
- Rental property requirements (required only if the property is rental):
- 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 2nd, 2015)
Step Two: Submit application to the Board of Appeal and Equalization.
The deadline for submission is Friday, March, 27, 2015 for 1-3 properties and Friday March 20, 2015 for applications involving four (4) or more properties.
There are two methods for submitting the application.
- E-mail your completed application with attachments to email@example.com or
- Send your completed application and supporting materials to:
Board of Appeal and Equalization
350 South 5th Street, Room 304
Minneapolis, MN 55415
Step Three: An assessor inspects your property.
- Based on the inspection of the property, an analysis of similar nearby properties, and reviewing the clear and convincing evidence provided with the application, the assessor will complete a review of the property’s estimated market value.
- This generally takes one to three weeks.
- If the assessor is not permitted to inspect the property and interior of any buildings or structure, the Board cannot make an adjustment to the estimated market value that would benefit the property per Minnesota Statute §274.01 Subd1. (b)
Step Four: The assessor determines the property’s estimated market value.
- The assessor contacts you to inform you of their findings
- Based upon those findings, there are three actions that can occur:
- You may cancel your appeal based on what the Assessor provided as convincing data of the property's estimated market value. This completes the process.
- You may come to an agreement (concurrence) with the deputy assessor on a new assessed value. This completes the process.
- You may choose to continue the appeal onto the Board of Appeal and Equalization hearing.
This will allow the Board to decide if the Assessor is accurate in the estimated market value, or based on clear and convincing evidence, the property owner is accurate.
The Board of Appeal and Equalization consists of three members made up of an appraiser, realtor, and property owner. They are authorized to determine whether the assessor has properly valued and classified all properties within the city. Their decision will be based on information provided by both the property owner and city staff. NOTE: The Board has the ability to decrease, maintain, or increase the Assessor’s estimated market value.
Step Five: You have your appeal heard at a hearing.
The Board of Appeal and Equalization will meet on Monday April 27th and Friday May 1st.
- You will be assigned a hearing date and time. This information will be mailed to you approximately one (1) week prior to the first hearing date on April 27th.
- There will be two sessions each day, one in the morning and one in the afternoon.
- The order in which appeals are heard are on a first come first serve basis, using a sign-in sheet.
- There are three options for presenting your appeal at the hearing:
- You may choose to personally attend the hearing to present your appeal
- You may send a representative on your behalf to present your appeal
- You choose not to attend the hearing and your submitted application acts as your appeal
Step Six: You receive the decision in the mail.
- The Board of Appeal and Equalization results are mailed to petitioner within the next week after the Board’s adjournment.
- If you accept the Board’s decision, no action is needed and the appeal process ends.
- If you do not accept the Board’s decision and want to continue to appeal your estimated market value, you may continue the appeal process.
For more details on appearing before the Board, see Preparing for a Hearing.
Last updated Jan 13, 2015