Local Board of Appeal and Equalization
Important Information Regarding Assessment and Classification of Property
This may affect your 2025 property tax payments.
Notice is hereby given that the Board of Appeal and Equalization of the City of Duluth shall meet on Wednesday, May 15, 2024, at 10:00 AM in the County Board Room, second floor of the St. Louis County Courthouse. The purpose of this meeting is to determine whether taxable property in the jurisdiction has been properly valued and classified by the assessor, and also to determine whether corrections need to be made.
2025 Residential Changes Map 2025 Commercial Changes Map
Questions on assessment maps? Contact your County Assessor. You may see sales comparisons for your property here.
Appeal Process
Step 1. Contact your assessor.
Work with your assessor to resolve any issues or fix errors with your valuation. Click button below or call 218-726-2304.
Step 2. Prepare an effective appeal.
If you cannot come to an agreement with your assessor, begin the formal appeal process by reading the Appellant Booklet to learn how to prepare an effective appeal. You may see sales comparisons for your property here.
Step 3. Submit a formal appeal; see your options below.
Submitting a Written Appeal
Deadline is 4:00 PM on Friday, May 10, 2024. If you miss this deadline, you may come as a walk-in to appeal by writing or addressing the Board at the May 15th meeting.
Drop Off: Room 318 at City Hall.
Mail: City Clerk's Office, 411 W 1st St Room 318, Duluth, MN 55802
To assure that your appeal is received in time for the meeting, please have it post-marked no later than May 10, 2024.
E-mail: Clerks@DuluthMN.gov
Scheduling an Appointment to Address the Board
Must be scheduled by 4:00 PM on Friday, May 10, 2024. 'Walk-ins' will be accepted as the Board's agenda permits.
If you wish to appeal by speaking directly to the Board, contact us at 218-730-5500 to schedule an appointment. We recommend that you also submit a written appeal so the Board has the basic information to look at while you speak. This also assures your appeal will be reviewed if you cannot attend your appointment, and that you may continue the appeal to the County Board if needed.
The burden of proof rests with the property owner who must present factual evidence to disprove the assessor's value or classification. Please read the Appellant Booklet for guidance in preparing an effective appeal.
Frequently Asked Questions
Per MS 274.01, if the assessor is denied entry to the property, the Local Board of Appeal and Equalization cannot make any changes to a property's class or value that would be favorable to the property. If you would like to schedule for the assessor to visit your property, please call them at 218-726-2304.
The meeting will take place on May 15, 2024 starting at 10:00 AM in the County Board Room on the second floor of the St. Louis County Courthouse. This meeting is open to the public.
The 2024 meeting will be held in the County Board Room on the 2nd floor of the St. Louis County Courthouse. You may appeal by writing and/or by addressing the Board. If you miss the deadline of 4:00 p.m. on May 10th for submitting a written appeal or scheduling an appointment, you may come as a walk-in to the meeting on May 15th to submit your appeal, speak to your assessor, and address the Board as the Board's agenda permits.
Step 1. Contact your assessor.
Work with your assessor to resolve any issues or fix errors with your valuation. Click button below or call 218-726-2304.
Step 2. Prepare an effective appeal.
If you cannot come to an agreement with your assessor, begin the formal appeal process by reading the Appellant Booklet to learn how to prepare an effective appeal.
Step 3. Submit a formal appeal; see your options below.
Submitting a Written Appeal
Deadline is 4:00 PM on Friday, May 10, 2024. If you miss this deadline, you may come as a walk-in to appeal by writing or addressing the Board at the May 15th meeting.
Drop Off: Room 318 at City Hall.
Mail: City Clerk's Office, 411 W 1st St Room 318, Duluth, MN 55802
To assure that your appeal is received in time for the meeting, please have it post-marked no later than May 10, 2024.
E-mail: Clerks@DuluthMN.gov
Scheduling an Appointment to Address the Board
Must be scheduled by 4:00 PM on Friday, May 10, 2024. 'Walk-ins' will be accepted as the Board's agenda permits.
If you wish to appeal by speaking directly to the Board, contact us at 218-730-5500 to schedule an appointment. We recommend that you also submit a written appeal so the Board has the basic information to look at while you speak. This also assures your appeal will be reviewed if you cannot attend your appointment, and that you may continue the appeal to the County Board if needed.
Yes, they are located here: Special Board of Review
- The meeting minutes and recording will be put on the website.
- Letters will be mailed out to appellants (typically end of May).
- If you do not agree with the Board's decision regarding your property. You would move to the next step of the appeal process. See # 2 on the County's Appeals Process.
The residential real estate market was the busiest it has been in 20 years throughout the County, and especially Duluth. High demand and a short supply of residential property within the market has resulted in sale prices of homes prices increasing significantly. Steep costs of construction also had a significant impact on the value of property. Lower than average interest rates also helped increase demand.
The City’s budget process will not be complete until December 2024. When setting the levy (or the overall amount of taxes the City will impose), City leadership looks at all of the programs needed for government operations and determines the potential increase based on increasing costs like salaries and benefits, medical insurance, utilities, motor fuels etc. This increase (or decrease) is added to the prior year’s total levy and is allocated to property owners based on the value and classification of their property.
Examples:
- If all values increased similarly and City tax levies stayed the same, the overall City tax burden for property owners would stay the same.
- If values changed significantly in one area of the City, and City tax levies stayed the same, that area of the City would see increased City property taxes and the other area’s City property taxes would decrease.
State statute directs the assessor to assess the property at their market value. Both the County Assessor and the Minnesota Department of Revenue monitor assessments levels using sales ratio studies. This compares our assessed value with the price a property actually sold for. The median ratio must fall between 90 and 105 percent, otherwise the market values will be ordered to be adjusted. Learn more.