Minnesota property tax appeals, 2027
In Minnesota, you appeal a property assessment to the Local Board of Appeal and Equalization, and the deadline is the local board of appeal and equalization meeting, held between April 1 and May 31. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 87 counties, state and county recordsHow appeals work in Minnesota
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 2 of the assessment year (Minn. Stat. §273.01), for taxes payable the following year; uniformity is also recognized (Minn. Stat. §278.01 subd. 1(a)) |
| How homes are assessed | 100% of market value |
| Deadline | Appear (in person, by letter or representative) at the local board, held between April 1 and May 31 and adjourned within 20 days, or at the county open book review in April–May; then the county board, which meets after the second Friday in June. Tax Court by April 30 of the year taxes are payable (Minn. Stat. §§274.01, 274.13, 274.14, 278.01). |
| First appeal to | Local Board of Appeal and Equalization (or county open book review) |
| What the notice shows | Market value as “Estimated Market Value”; assessed value as “Taxable Market Value”. Mails: Spring, at least 10 days before the local board, which meets April 1 to May 31 (Minn. Stat. §273.121) |
| Assessment limit | No cap on market value (Limited Market Value repealed, §273.11 subd. 1a). Homestead Market Value Exclusion (§273.13 subd. 35): 40% of value up to $95,000 (max $38,000), less 9% of value over $95,000, none at $517,200 or more; Taxable Market Value is EMV minus the exclusion. |
| Sale prices public | Yes |
| Statutes | Grounds: Minn. Stat. §§273.11 subd. 1, 274.01 subd. 1, 278.01 subd. 1. Filing: Minn. Stat. §§274.01, 274.13, 278.01 subd. 1(c). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Minnesota county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Hennepin County | Not yet published | — | — | Scan from recent sales |
| Ramsey County | Not yet published | — | — | Scan from recent sales |
| Dakota County | Not yet published | — | — | Scan from recent sales |
| Anoka County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| St. Louis County | Not yet published | — | — | Scan from recent sales |
| Olmsted County | Not yet published | — | — | Scan from recent sales |
| Stearns County | Not yet published | — | — | Scan from recent sales |
| Scott County | Not yet published | — | — | Scan from recent sales |
| Wright County | Not yet published | — | — | Scan from recent sales |
| Carver County | Not yet published | — | — | Scan from recent sales |
| Sherburne County | Not yet published | — | — | Scan from recent sales |
| Blue Earth County | Not yet published | — | — | Scan from recent sales |
| Rice County | Not yet published | — | — | Scan from recent sales |
| Crow Wing County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Otter Tail County | Not yet published | — | — | Scan from recent sales |
| Chisago County | Not yet published | — | — | Scan from recent sales |
| Winona County | Not yet published | — | — | Scan from recent sales |
| Goodhue County | Not yet published | — | — | Scan from recent sales |
| Beltrami County | Not yet published | — | — | Scan from recent sales |
| Itasca County | Not yet published | — | — | Scan from recent sales |
| Kandiyohi County | Not yet published | — | — | Scan from recent sales |
| Isanti County | Not yet published | — | — | Scan from recent sales |
| Benton County | Not yet published | — | — | Scan from recent sales |
| Mower County | Not yet published | — | — | Scan from recent sales |
| Douglas County | Not yet published | — | — | Scan from recent sales |
| Steele County | Not yet published | — | — | Scan from recent sales |
| McLeod County | Not yet published | — | — | Scan from recent sales |
| Carlton County | Not yet published | — | — | Scan from recent sales |
| Becker County | Not yet published | — | — | Scan from recent sales |
| Morrison County | Not yet published | — | — | Scan from recent sales |
| Nicollet County | Not yet published | — | — | Scan from recent sales |
| Cass County | Not yet published | — | — | Scan from recent sales |
| Polk County | Not yet published | — | — | Scan from recent sales |
| Pine County | Not yet published | — | — | Scan from recent sales |
| Freeborn County | Not yet published | — | — | Scan from recent sales |
| Le Sueur County | Not yet published | — | — | Scan from recent sales |
| Mille Lacs County | Not yet published | — | — | Scan from recent sales |
| Todd County | Not yet published | — | — | Scan from recent sales |
| Brown County | Not yet published | — | — | Scan from recent sales |
| Lyon County | Not yet published | — | — | Scan from recent sales |
| Meeker County | Not yet published | — | — | Scan from recent sales |
| Hubbard County | Not yet published | — | — | Scan from recent sales |
| Nobles County | Not yet published | — | — | Scan from recent sales |
| Wabasha County | Not yet published | — | — | Scan from recent sales |
| Fillmore County | Not yet published | — | — | Scan from recent sales |
| Dodge County | Not yet published | — | — | Scan from recent sales |
| Martin County | Not yet published | — | — | Scan from recent sales |
| Waseca County | Not yet published | — | — | Scan from recent sales |
| Houston County | Not yet published | — | — | Scan from recent sales |
| Kanabec County | Not yet published | — | — | Scan from recent sales |
| Aitkin County | Not yet published | — | — | Scan from recent sales |
| Roseau County | Not yet published | — | — | Scan from recent sales |
| Redwood County | Not yet published | — | — | Scan from recent sales |
| Sibley County | Not yet published | — | — | Scan from recent sales |
| Renville County | Not yet published | — | — | Scan from recent sales |
| Wadena County | Not yet published | — | — | Scan from recent sales |
| Faribault County | Not yet published | — | — | Scan from recent sales |
| Pennington County | Not yet published | — | — | Scan from recent sales |
| Chippewa County | Not yet published | — | — | Scan from recent sales |
| Koochiching County | Not yet published | — | — | Scan from recent sales |
| Pope County | Not yet published | — | — | Scan from recent sales |
| Cottonwood County | Not yet published | — | — | Scan from recent sales |
| Watonwan County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Stevens County | Not yet published | — | — | Scan from recent sales |
| Swift County | Not yet published | — | — | Scan from recent sales |
| Rock County | Not yet published | — | — | Scan from recent sales |
| Yellow Medicine County | Not yet published | — | — | Scan from recent sales |
| Pipestone County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Clearwater County | Not yet published | — | — | Scan from recent sales |
| Murray County | Not yet published | — | — | Scan from recent sales |
| Lac qui Parle County | Not yet published | — | — | Scan from recent sales |
| Norman County | Not yet published | — | — | Scan from recent sales |
| Wilkin County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Cook County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Mahnomen County | Not yet published | — | — | Scan from recent sales |
| Big Stone County | Not yet published | — | — | Scan from recent sales |
| Kittson County | Not yet published | — | — | Scan from recent sales |
| Red Lake County | Not yet published | — | — | Scan from recent sales |
| Lake of the Woods County | Not yet published | — | — | Scan from recent sales |
| Traverse County | Not yet published | — | — | Scan from recent sales |
Minnesota questions
When is the property tax appeal deadline in Minnesota?
Appear (in person, by letter or representative) at the local board, held between April 1 and May 31 and adjourned within 20 days, or at the county open book review in April–May; then the county board, which meets after the second Friday in June. Tax Court by April 30 of the year taxes are payable (Minn. Stat. §§274.01, 274.13, 274.14, 278.01). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Minnesota?
The Local Board of Appeal and Equalization (or county open book review) hears the first appeal (Minn. Stat. §§274.01, 274.13, 278.01 subd. 1(c)).
How is a home assessed in Minnesota?
At 100% of market value, valued as of January 2 of the assessment year (Minn. Stat. §273.01), for taxes payable the following year. No cap on market value (Limited Market Value repealed, §273.11 subd. 1a). Homestead Market Value Exclusion (§273.13 subd. 35): 40% of value up to $95,000 (max $38,000), less 9% of value over $95,000, none at $517,200 or more; Taxable Market Value is EMV minus the exclusion.
What does a Minnesota assessment notice show?
The market value, labeled “Estimated Market Value”, and the assessed value, labeled “Taxable Market Value”. Notices mail: Spring, at least 10 days before the local board, which meets April 1 to May 31 (Minn. Stat. §273.121).
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- Minn. Stat. §273.01 (January 2 assessment date)
- Minn. Stat. §273.11
- Minn. Stat. §273.121 (valuation notice)
- Minn. Stat. §273.13 (exclusion, class rates)
- Minn. Stat. §274.01 (local board)
- Minn. Stat. §274.13
- Minn. Stat. §274.14
- Minn. Stat. §278.01
- Minn. Stat. §272.115 (CRV)
- MN Revenue, 2027 sample Valuation Notice
- MN Revenue, eCRV
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).