I Want To...Click here for more Assessor "I Want To's..."Know how to appeal my classification and/or valueMinnesota law mandates a very specific appeals process with deadlines. Each year in early April you will receive from the City Assessor’s Office a notice of the value and classification assessed to your property for the following tax year. This notice marks the beginning of the appeals process. (A notice received in 2009 identifies a value and classification affecting taxes paid in 2010.) The notice will also describe the appeals process, including dates and locales. First, Contact the City Assessor’s Office First, call the City Assessor’s Office to discuss questions or concerns about your value and/or classification. City of Duluth Assessor’s Office Second, Appeal to the Local Board of Appeal and Equalization Meeting in mid-May, this board is made up of real estate professionals. You may appear before the board in person, via a representative authorized by you, or by letter. You MUST call the City Assessor’s Office ahead of time to schedule an appointment with the board. (The assessor schedules the date, time, place and order of the board’s agenda.) Your appeal must be on the agenda of the Local Board of Appeal and Equalization BEFORE you can go on to the next step: the County Board of Appeal and Equalization. To schedule an appointment with the Local Board of Appeal and Equalization, write or call: City of Duluth Assessor’s Office Third, Appeal to the County Board of Appeal and Equalization Appearance before this board is limited to those who appeared before the Local Board of Appeal and Equalization but did not agree with the board’s decision. Meeting in mid-June, this board is made up of real estate professionals. You may appear before the board in person, via a representative authorized by you, or by letter. You MUST call the Clerk of the County Board ahead of time to schedule an appointment with the board. See the notice you receive in April for contact information. Once this board adjourns in late June, the only remaining means of appeal is tax court. The assessor’s value is not up for review 365 days a year. Fourth, Appeal to Tax Court Regardless of whether you appear before the Local and County Boards of Appeal and Equalization, you may always appeal directly to the SMALL CLAIMS DIVISION of Tax Court under the following conditions: A. The assessed value in dispute is less than $300,000; or B. The entire parcel is classified as a residential homestead and the parcel contains no more than C. The entire property is classified as an agricultural homestead; or D. You are appealing the denial of a current year application for homestead classification of your E. Any other case in which the amount in controversy does not exceed $5,000 including penalty Regardless of your property type or the nature of your claim, you always have the option to file directly with the REGULAR DIVISION of Tax Court. For both the small claims and regular divisions, the deadline for filing is April 30 of the year the tax is due. The Minnesota Tax Court Phone: 651-296-2806
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