City of Minneapolis Local Board of Appeal and Equalization (LBAE)
The LBAE convened on Wednesday, May 6 and adjourned on May 21, 2020. It is closed to new appeals.
(Note: The information below is for reference only about the procedures for the 2020 LBAE because the process has ended.)
The LBAE is authorized to determine whether the assessor has properly valued and classified properties within the city. The LBAE hears appeals from property owners who disagree with the assessor's estimated market value and/or classification of their property. Their decision is based on information by both property owners and City of Minneapolis Assessor's Office.
During the declared local public health emergency, Minneapolis has transitioned to an electronic format for its public meetings and hearings, authorized under Minn. Stat. Section 13D.021, to minimize the risk of exposure to or potential spread of COVID-19.
The LBAE is made up of three or more members, with at least one being an appraiser, realtor or other person familiar with properties in the City of Minneapolis.
The steps are outlined below:
The Appeal Process
Step One: Appealing to the LBAE
There are three options for presenting an appeal at the LBAE meeting:
- Owner attends the meeting via phone to present their appeal or
- Owner has a representative on their behalf present their appeal via phone or
- Owner submits their appeal in writing
Property owners appealing to the LBAE should compile documentation supporting the change they are requesting. Any adjustment to the assessed value/classification must be based on documented evidence that relates to the fair market value and current use of the property. Some examples of documentation would include, but are not limited to:
- Photos of the property
- Deeds describing easement limitations
- Appraisal documents within the past three (3) years, for any reason
- Map showing proximity to neighborhood nuisances or high-traffic areas
- Listings of comparable property sales
- Rental property:current monthly rent and/or copy of lease agreement
City staff will contact you to schedule a hearing after completing the form. Hearings began May 6 and concluded May 20, 2020.
Step Two: Appeal Heard at the LBAE
The City of Minneapolis Local Board of Appeal and Equalization (LBAE) is a special board appointed by the City Council. It consists of three or more members, made up of at least one member being an appraiser, realtor or other person familiar with property valuations in the City of Minneapolis. The primary role of the LBAE is to equalize the assessment across all property types. The LBAE has the authority to decrease, maintain or increase the assessor’s estimated market value and make classification changes according to the current use of the property.
Step Three: LBAE Decisions Sent to Property Owners via Mail
The LBAE results are mailed to the property owner the week following the hearing adjournment.
If the property owner accepts the LBAE’s decision, no action is needed, and the appeal process ends.
If the property owner is not satisfied with the outcome of the LBAE, they may bring their case to the Hennepin County Board of Appeal and Equalization or Minnesota Tax Court.
For more details on appearing before the Local Board of Appeal and Equalization (LBAE), see Preparing for a Hearing.
Last updated May 21, 2020