Local Board of Appeal and Equalization

Local Board of Appeal and Equalization (LBAE) is a special board appointed by the City Council. Members include at least City appraiser, realtor or other person familiar with property valuations in the City of Minneapolis.

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.