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How to appeal your property tax assessment in Minnesota

In Minnesota, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.

Checked against official sources: Oct 21, 2026

Can I still appeal?

It depends on where you live

The local and county board window for the 2026 assessment closed in June 2026. You can still file a Minnesota Tax Court petition for that assessment (taxes payable in 2027) until April 30, 2027. The next board window opens April 1, 2027, for values set as of January 2, 2027.

Get your letter ↓

1.02%Median effective tax rate
$3,357Median yearly tax on a home
Apr 30 (Tax Court); boards Apr–JunDeadline to appeal
Local or County Board of Appeal and EqualizationFirst level of appeal

Minnesota homeowners pay a median of $3,357 a year in property tax, an effective rate of 1.02%, the 20th highest of the 51 states we cover.

Deadline: Apr 30 (Tax Court); boards Apr–Jun

There are two windows. Board window: your city or town's Local Board of Appeal and Equalization (or its open book meeting) meets between April 1 and May 31. The County Board of Appeal and Equalization meets in June, and by law it cannot take any action after June 30. Tax Court window: you may file a petition in the Minnesota Tax Court by April 30 of the year your taxes are payable. You do not have to go to the boards first. Example: in Washington County, the county board met on June 17, 2026, and you had to call by May 1, 2026 to get a time. Example for Tax Court: for the 2025 assessment (taxes payable in 2026), the petition was due April 30, 2026.

Each year the assessor mails a valuation notice to each property owner at least 10 days before the local board meets. The notice shows this year's market value and last year's, the classification, and the dates and places of the local and county board meetings. Notices are typically sent in March.

Find your Minnesota county

Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.

How much could you save?

Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.

Use the full market value, not the assessed value, if your notice shows both. The estimate uses your bill or your state's median effective tax rate.

Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.

How to appeal in Minnesota, step by step

  1. Understand your assessment

    The county assessor values every home in the county each year. Your city or town council usually acts as the Local Board of Appeal and Equalization. Some cities and towns hand that job to the county, and then the county board hears the appeal in an open book meeting. Some cities, such as Minneapolis, run their own assessing department. Your valuation notice names the office that values your home. Your home is valued at market value, which is what it is fairly worth in money, as of January 2 each year. Values set on January 2 are used for taxes payable the following year. The assessor also sets your classification, such as homestead or non-homestead. Each year the assessor reappraises at least one-fifth of the parcels, so every parcel is reappraised at least once every five years.

  2. Check the record and talk to the assessor

    Call your county assessor first. Many questions are settled by phone. Ask the assessor to check your property record for size, age and condition. If your property has not been recently inspected, inside and out, ask the assessor to review it. Calling the assessor does not extend the board or Tax Court deadlines.

  3. Gather your evidence

    What works in Minnesota:

    • A recent appraisal by a licensed appraiser
    • Your purchase contract and closing statement
    • Sales of similar nearby homes, with size, age, lot and condition, to show market value
    • Corrections to your property record
    • Photos of the property and written repair estimates for defects
    More detail
    • A recent appraisal by a licensed appraiser. In Tax Court, the appraiser must attend the hearing if the report is used.
    • Your purchase contract and closing statement, if you bought in a recent sale between unrelated buyer and seller
    • Sales of similar nearby homes, with size, age, lot and condition, to show market value
    • Corrections to your property record, such as dimensions, age and condition, from your valuation notice or the assessor's card
    • Photos of the property and written repair estimates for defects

  4. File your appeal

    First level: Local or County Board of Appeal and Equalization. Your city or town board (or its open book meeting) hears appeals between April 1 and May 31. The meeting dates are on your valuation notice. You can appear in person, send a letter, or have someone appear for you. If your city or town has handed its board powers to the county, the county holds an open book meeting in April and May, and the County Board of Appeal and Equalization hears appeals in June. The County Board of Appeal and Equalization is usually the county commissioners or their appointees. Many counties ask you to call for an appointment. Bring your evidence. You may skip the boards and go to Tax Court instead. Cost: No fee for the boards was found in the sources we checked.

  5. Prove your case at the hearing

    Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.

    More detail

    The law assumes the county assessor has valued your property correctly until you prove otherwise. At the boards you must show why the value is wrong and what your home is worth. In Tax Court you are the petitioner, so the burden of proof is on you. You must show the market value on the assessment date.

  6. If you lose: Minnesota Tax Court

    April 30 of the year your taxes are payable. For the 2026 assessment (values as of January 2, 2026, taxes payable in 2027), file by April 30, 2027. The statute sets April 30 as the date. Some counties, such as Washington and Hennepin, say that if April 30 falls on a weekend, you may file on the next business day. Do not count on that: file by the last business day before April 30. Fill out the Minnesota Tax Court Real Property Tax Petition. Attach a copy of your valuation notice or property tax statement. Give a copy to the county auditor by hand, unless the county allows another way. Then file the petition, the attachment, proof of service and the filing fee with the district court in the county where the property is. You can file in person, by mail or online. Filing fee: $310 for the Regular Division or $150 for the Small Claims Division, plus a county law library fee of about $10 to $15. Ask the court administrator in your county for the current amount. If you cannot pay, you can ask for a fee waiver. The case is sent to the Tax Court after filing. You must also pay part of the tax on time while the case is pending.

  7. After you win

    The lower value applies to the year you appealed. Values are set again every year. If the Tax Court rules for you, the county sends the refund check, with interest on any overpayment.

Official forms

Local or County Board of Appeal and Equalization (no state form; follow the steps and dates on your valuation notice)

Open the official form page

MN Tax Court Real Property Tax Petition (April 2026 version, formerly Form 7)

Open the official form page

Tax Court Real Property Tax Petition: information and instructions (April 2026)

Open the official form page

Affidavit for Proceeding In Forma Pauperis (fee waiver for low-income filers)

Open the official form page

Rules that are different in Minnesota

  • Values are set as of January 2 and apply to the taxes payable the next year.
  • To keep your right to the County Board of Appeal and Equalization, you generally must first appear before, or write to, your Local Board. There are exceptions, for example in open book cities or if the assessor did not send a timely notice.
  • Local boards meet April 1 to May 31. The county board meets in June, and no action after June 30 is valid.
  • A Tax Court petition is filed with the district court in your county, not with the Tax Court itself. The case is then sent to the Tax Court.
  • You must give the county auditor a copy of the petition by hand, unless the county allows another method. Counties have different rules.
  • If the case is not finished by May 16, you must pay 50 percent of the tax to the county treasurer, unless the court allows you to continue without paying. If you miss this payment, the petition is dismissed automatically. It can be reinstated on payment within one year.
  • You may choose the Small Claims Division if the assessor's estimated market value is under $300,000, if only one parcel is petitioned and it is a homestead with no more than one dwelling unit, or if you are appealing a denied current-year homestead application. Small Claims decisions cannot be appealed.
  • Regular Division decisions can be appealed to the Minnesota Supreme Court.

Is your home assessed higher than similar homes?

You can argue that your home is assessed unequally compared with similar homes in the area. You must show that your home is taxed on a higher share of its market value than similar homes. A neighbor's assessed value alone does not prove this. The Department of Revenue's sales ratio study can help, and the Tax Court booklet says a ratio under 90 percent for your property type in your taxing district can entitle you to relief. Run the numbers with our unequal assessment calculator.

Most wins start with a mistake in the assessor's record of your home. Check it line by line.

Record card checklist

Exemptions that lower your bill without an appeal

An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.

Homestead classification

For a home you own and live in as your main home. Apply to the county assessor by December 31 for the next year's taxes. Once granted, you usually do not need to reapply. Homestead status may also qualify you for the market value exclusion and the property tax refund.

Official details

Homestead Market Value Exclusion

Lowers the taxable market value of a homestead. For homes valued at $95,000 or less, the exclusion is 40 percent, up to $38,000. It shrinks as value rises and phases out at $517,200.

Official details

Property Tax Refund (Homestead Credit Refund)

A refund based on your income and property tax. The due date is August 15. You may file up to one year after the due date.

Official details

Property Tax Deferral for Senior Citizens

For owners 65 or older (or with a spouse 62 or older) and household income of $96,000 or less. You pay 3 percent of your income, and the state defers the rest as a loan. Apply by November 1.

Official details

Do you need a lawyer or a tax consultant?

You can appear yourself, through an attorney, or through someone else at the local and county boards. In Tax Court you may represent yourself. An attorney is allowed but not required in the Small Claims Division. Certain Regular Division cases do require an attorney.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

About you

Where should the board send its decision?

The property

The year printed on your notice.

Who gets the letter
Your appeal
Reasons (tick all that apply)
Other formats

Sign the letter. Send it by certified mail with a return receipt, or file it online or in person, before your deadline. Keep a copy and your receipt.

RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

Minnesota property tax appeal FAQ

What is the deadline to appeal property taxes in Minnesota?

There are two windows. Board window: your city or town's Local Board of Appeal and Equalization (or its open book meeting) meets between April 1 and May 31. The County Board of Appeal and Equalization meets in June, and by law it cannot take any action after June 30. Tax Court window: you may file a petition in the Minnesota Tax Court by April 30 of the year your taxes are payable. You do not have to go to the boards first. Example: in Washington County, the county board met on June 17, 2026, and you had to call by May 1, 2026 to get a time. Example for Tax Court: for the 2025 assessment (taxes payable in 2026), the petition was due April 30, 2026.

Where do I file a property tax appeal in Minnesota?

First level of appeal in Minnesota: Local or County Board of Appeal and Equalization. Your city or town board (or its open book meeting) hears appeals between April 1 and May 31. The meeting dates are on your valuation notice. You can appear in person, send a letter, or have someone appear for you. If your city or town has handed its board powers to the county, the county holds an open book meeting in April and May, and the County Board of Appeal and Equalization hears appeals in June. The County Board of Appeal and Equalization is usually the county commissioners or their appointees. Many counties ask you to call for an appointment. Bring your evidence. You may skip the boards and go to Tax Court instead.

How much does it cost to appeal in Minnesota?

No fee for the boards was found in the sources we checked.

Can I talk to the assessor before filing?

Call your county assessor first. Many questions are settled by phone. Ask the assessor to check your property record for size, age and condition. If your property has not been recently inspected, inside and out, ask the assessor to review it. Calling the assessor does not extend the board or Tax Court deadlines.

What if the board turns me down?

Next level: Minnesota Tax Court. April 30 of the year your taxes are payable. For the 2026 assessment (values as of January 2, 2026, taxes payable in 2027), file by April 30, 2027. The statute sets April 30 as the date. Some counties, such as Washington and Hennepin, say that if April 30 falls on a weekend, you may file on the next business day. Do not count on that: file by the last business day before April 30. Fill out the Minnesota Tax Court Real Property Tax Petition. Attach a copy of your valuation notice or property tax statement. Give a copy to the county auditor by hand, unless the county allows another way. Then file the petition, the attachment, proof of service and the filing fee with the district court in the county where the property is. You can file in person, by mail or online. Filing fee: $310 for the Regular Division or $150 for the Small Claims Division, plus a county law library fee of about $10 to $15. Ask the court administrator in your county for the current amount. If you cannot pay, you can ask for a fee waiver. The case is sent to the Tax Court after filing. You must also pay part of the tax on time while the case is pending.

What happens if I win?

The lower value applies to the year you appealed. Values are set again every year. If the Tax Court rules for you, the county sends the refund check, with interest on any overpayment.

Sources

Checked Oct 21, 2026 against official Minnesota sources. Local deadlines and fees can differ; confirm with your assessor or board.

Other states