Appealing your assessment

We explain the informal and formal appeal options available.

Appeal process

2021 Local Board of Appeal and Equalization meeting has adjourned.

Property owners who brought their appeal to the Local Board of Appeal ad Equalization will receive a letter of the Boards decision within 10 days. If you are not satisfied with the outcome of the Minneapolis Local Board of Appeal and Equalization, you may bring your case to the Hennepin County Board of Appeal and Equalization or Minnesota Tax Court.

Step One: Appealing to the Local Board of Appeal and Equalization

The 2021 Minneapolis Local Board of Appeal and Equalization (LBAE) meeting has adjourned.

Step Two: Preparing for a Local Board Hearing

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 Value and Classification (PDF)

How to Appeal Your Property Value and Classification (Video)

Step Three: Appeal to the County Board of Appeal and Equalization

If after attending your Local Board of Appeal and Equalization meeting you are still not satisfied, you can attend the County Board of Appeal and Equalization (CBAE).

You must apply to the Local Board of Appeal and Equalization (LBAE) before appealing to the County Board.

The 2021 County Board of Appeal and Equalization will be begin virtually Monday, June 14, 2021.

If you wish to make an appeal to the County Board please contact countyvalueappeal@hennepin.us or 612-348-7050 by May 21, 2021 to register your appeal.

Step Four - Appeal to Minnesota Tax Court

To file in Minnesota Tax Court, an applicant does not have to appeal to the LBAE or County Board.

Minnesota Tax Court forms along with instructions are available:

Online: Minnesota Tax Court forms
By phone: Minnesota Tax Court 651-539-3260
In person: By visiting the public service counter at Health Service Building, 525 Portland Ave., Minneapolis - 9th floor, Room 910.

Minnesota Tax Court has two divisions: