Step Two: Preparing for a Local Board Hearing
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Overview of the Local Board of Appeal and Equalization (LBAE) process
- The assessor provides information about the property and comparable properties sold in the area.
- The applicant explains to the LBAE why they believe their property value is incorrect and presents the evidence to support their case.
- The LBAE takes the case under consideration and determines a value.
- The City of Minneapolis Assessor's Office notifies each applicant of the LBAE's decision by the end of May.
Supporting documentation for the LBAE hearing
To appeal the value of your property you may include documentation such as:
- Photos of the property
- Deeds describing easement limitations
- Appraisal documents within the past three (3) years
- Map showing the proximity to neighborhood nuisances or high-traffic areas
- Listings of comparable property sales
If the property is an income producing/rental property (duplex, triplex, apartment, commercial, etc.), submit an income and expense statement and a current rent roll with the application.
Include any additional documents relevant to the case.
Factors the LBAE cannot consider
By state law, the LBAE cannot lower values due to the following factors:
- The applicant does not have enough money to pay taxes, is living on a fixed income or has health issues
- The applicant's taxes are higher than their neighbors
- The application wants their taxes reduced
LBAE evaluation process
By state law, the LBAE has the responsibility to determine a property's fair market value. Fair market value is defined as "the price that would prevail under competitive, open market conditions" as of January 2, of the assessment year.
The applicants' appearance before the LBAE will result in one of the following actions:
- A reduction in property value
- No change in property value
- An increase in property value
By state law, the LBAE cannot lower taxes. The LBAE may only review the market value and/or classification of a property.
How to Appeal Your Property Value and Classification (Video)
MN DOR Appealing Property Value and Classification