If you believe your Minnesota property tax valuation is too high, you have the right to appeal it. The appeal process is governed by state law and follows the same general structure across all counties, including the Twin Cities 13-county metro.
What varies is where you start and which meetings your city holds.
How Minnesota’s Appeal System Works
Minnesota uses a hybrid county + city/township system.
The valuation is set by the County Assessor
The first formal appeal step may happen at the city or township level
Final authority sits with the County Board and Minnesota Tax Court
The appeal is about market value or classification, not the dollar amount of your tax bill.
MN tax courts deadline
April 30th of the year taxes are payable
Applies even if you are waiting on board decisions
Missing this deadline ends your appeal rights for that year
How Cities/Townships Handle Appeals
Not all cities and townships handle the first appeal step the same way.
Your Valuation Notice Tells You What Applies
Every valuation notice must include:
The date, time, and location of your city’s Open Book meeting or Local Board of Appeal & Equalization (LBAE).
The date, time, and location for the County Board of Appeal & Equalization if relevant.
This is a legal requirement.
Open Book: Some cities and townships use Open Book meetings as the first appeal step. Open Book meetings are a less formal chance to review your valuation with the assessor. Think of this as an assessor-led discussion, not a hearing.
You sit down with assessor staff
You point out issues in your valuation
You may bring photos, comparables, or facts that explain errors
The assessor may adjust your value on the spot if the documentation justifies it but this is not guaranteed
If your city lists only Open Book on the valuation notice, then that’s your first formal step. If you can’t resolve the issue here, you are allowed to go to the County Board of Appeal & Equalization afterward.
Local Boards of Appeal & Equalization (LBAE): Other cities and townships hold a Local Board of Appeal & Equalization instead of, or in addition to, an Open Book meeting.
Your appeal is heard by a formal review board
Board members are appointed and trained in appeal procedures
The setting is structured and time-limited
At a Local Board you appear in person and present evidence and written materials may be accepted depending on local rules. The board reviews assessor data and your documentation and decisions are recorded and issues after the board adjourns.
If your valuation notice lists a Local Board, you generally must appear at this meeting before appealing to the County Board.
If your city has no Open Book or Local Board:
By statute, the county must still provide some review option (often an Open Book or review meeting).
The county will notify you of the alternative procedure.
What You Should Do at Your City’s First Step
Here’s how to approach each type of meeting:
At Open Book:
Call the assessor and ask for a time slot. Many counties require you to schedule a brief appointment to discuss your concern.
Bring objective evidence: current sales data, photos, records of condition issues, or measurement errors.
Ask specific questions: what sales and valuation methods were used? Check facts before arguing opinion.
The assessor may revise your value right then if the evidence clearly shows an error.
At a Local Board (LBAE)
Confirm your date/time/location on the valuation notice.
Prepare a short statement that explains why the assessor’s value is too high.
Bring documentation: comps, appraisal, pictures, mistakes in public records, incorrect attributes.
Be brief and fact-focused: boards listen to evidence, not opinions.
Expect outcomes in writing: you will get a mailed decision after the board adjourns.
What Happens After Those Meetings
If your issue isn’t resolved at Open Book or Local Board:
County Board of Appeal & Equalization is next (meetings usually in June)
If you want to bypass these boards entirely, you can file a Minnesota Tax Court petition before the deadline.
The Bottom Line
Open Book
Less formal, face-to-face with assessor
Often first step if that’s what your city lists
County Board may still be next
Local Board of Appeal & Equalization
More formal hearing
You generally must attend before county board if your city holds one
If a city does neither or transfers powers
The county provides an alternative review (ask your assessor or county contact)
All of these steps are defined in Minnesota’s property tax appeal rules and must be listed on your valuation notice.
Where a Real Estate Agent Can Help
Appealing a property valuation is ultimately about evidence, not opinions. This is where a knowledgeable local real estate agent can be especially useful.
What an Agent Actually Does (and Does Not Do)
A real estate agent does not:
File the appeal for you
Speak on your behalf at board hearings
Guarantee a lower valuation
Those steps are handled by the property owner.
What an agent can do is help you understand whether the valuation is realistic and provide credible market context.
How an Agent Helps You Build Strong Evidence
1. Determining Whether the Value Is Reasonable
Before you appeal, you need to know whether the assessor’s value is actually out of line with the market.
A real estate agent can:
Review recent comparable sales from the correct assessment period
Adjust for condition, size, location, and updates
Explain how buyers are actually reacting to similar homes
This prevents homeowners from appealing values that are already supported by the market, which saves time and frustration.
2. Providing Relevant Comparable Sales Data
Assessors rely heavily on recent sales, but not all sales are equally comparable.
An agent can help:
Identify sales that most closely match your home
Exclude sales that are materially different (remodeled vs original, different lot types, superior locations)
Focus on sales that occurred during the correct valuation window
This type of analysis mirrors how value is supported in real-world transactions.
3. Explaining Condition and Marketability
Public records don’t always reflect:
Deferred maintenance
Outdated kitchens or baths
Layout issues
Functional obsolescence
An agent can help translate these issues into market impact, explaining how buyers typically discount properties with similar characteristics. Photos, notes, and agent commentary can support this context when speaking with the assessor or board.
4. Helping You Frame the Argument Correctly
Appeals are strongest when they stay focused on:
Market value
Comparable sales
Objective differences
An agent can help you:
Avoid emotional or subjective arguments
Focus on data the assessor is required to consider
Present information clearly and concisely
This matters, especially at Local Boards and County Boards where time is limited.
How This Fits Into the Appeal Steps
During Informal Review or Open Book
An agent’s analysis can:
Confirm whether an informal correction is warranted
Support discussions with assessor staff
Help identify factual errors vs market disagreements
Many valuation issues are resolved at this stage when supported by clear data.
Before a Local Board or County Board Hearing
If you’re appearing before a board:
Agent-provided comparable sales can support your case
Market context helps explain why certain sales are more relevant than others
Clear documentation improves credibility
The property owner still presents the appeal, but preparation matters.
Important Reality Check
Even with strong data:
Boards may still uphold the assessor’s value
Market shifts can work both directions
Values can go up, not just down - this is important to note. It’s not common, but, If, during the appeal:
Stronger comparable sales are introduced
Errors are discovered that actually undervalued the property
Market evidence supports a higher value than what was assessed
A good agent will tell you when an appeal is unlikely to succeed.
