Estimated Market Value or Classification Appeals Process
As a property owner, ensuring the accuracy of your property’s Estimated Market Value or Classification is important. If you see any discrepancies, the appeals process is the means to make changes. Here’s a step-by-step guide to navigating the Estimated Market Value or Classification Appeals Process:
Review your Notice of Valuation and Classification
Review both sides of your Notice of Valuation and Classification (mailed in March and April). Understanding the details can help you understand the information and ask questions of your assessor.
Refer to the Property Taxes and Values Frequently Asked Questions page and our handout, What Is the Blue Paper, for answers to commonly-asked questions about the valuation process.
Contact the Assessor’s Office
If you believe there’s an error in your property’s valuation or classification reach out to the Assessor’s Office. They can provide clarification and guidance on the next steps in the appeals process.
Local Board of Appeal and Equalization
After consulting the Assessor’s Office, you can present your case to the Local Board of Appeal and Equalization. This board comprises members of the local township board or city council. Check the Notice of Valuation and Classification statement or the event calendar for meeting dates, times, and locations.
Open Book Meeting
Some areas may hold an Open Book Meeting instead of a Local Board of Appeal. If this applies to you, please refer to the Contact My Assessor list to find your appraiser and reach out to them for more information.
County Board of Equalization
If you’re unsatisfied with the outcome of the Local Board of Appeal or Open Book Meeting, you have the right to appeal to the County Board of Equalization. These hearings typically occur in June each year.
Minnesota Tax Court
Should you remain dissatisfied with the County Board of Equalization’s decision you have the option to appeal to the Minnesota Tax Court. This avenue is open even if you haven’t gone through the prior appeal stages. The deadline for filing is April 30 of the taxes payable year. For more detailed information on the Tax Court and its procedures, visit the State Tax Court.
Additional information
If you have additional questions about the assessment process, we have developed an informational sheet, called What Is the Blue Paper, that explains the process in more detail.

