When Things Happen

January 2nd - Assessment Date (values and classifications are effective as of this date)

End of March/beginning of April 
- Notices of Valuation & Classification for the 2024 assessment/2025 taxes are mailed (w/ current year tax statements)

April 1st through May 31st 
- Per MN Statute, appeals meetings are held to allow property owners the opportunity to appeal the 2024 assessment. See your Notice of Valuation & Classification for your property's specific meeting date/time. The meeting format depends on the  township/city your property is located in - either a Local Board of Appeal & Equalization ("LBAE") or Open Book meeting.

- County Board of Appeal & Equalization ("CBAE") meeting. The CBAE hears appeals brought forward from the LBAE or Open Book meetings. No further appeals/changes may be made after. The only remaining option to appeal is MN Tax Court.

After the CBAE
, the State Board of Appeal & Equalization meets to conduct a final review of all jurisdictions' assessments. The State Board has the authority to make blanket changes to counties and specific jurisdictions within counties to ensure compliance.

 - Auditor/Treasurer calculates and mails proposed pay-2025 tax notices to property owners. Certified tax statements are mailed by the end of the following March (the year the taxes are payable).