Local Board of Appeal and Equalization
The City of Minneapolis Local Board of Appeal and Equalization (LBAE) hears appeals from property owners who disagree with the City Assessor’s Estimated Market Value of their property. The Local Board is made up of three members with at least one being an appraiser, realtor or other person familiar with property valuations in the City.
Beginning in February, the City sends out Valuation Notices to inform property owners of the Assessor's Estimated Market Value of each property. If there are questions about the value of a property, the steps to the appeal process are outlined below:
The Appeal Process
Step One: Obtain an Application.
Applications for the Local Board are available online or by contacting the Assessor’s Office:
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Via email, send request to: email@example.com
Via mail, call to request: 612-673-2382
Step Two: Complete the Application.
- Locate the Property Identification Number: The Property Identification Number (Property ID) is a unique thirteen digit number that identifies a property. It's found at the top of the notice sent or:
- Locate the Property’s 2017 Estimated Market Value: The property’s 2017 (payable 2018) Estimated Market Value determined by the Assessor for January 2, 2017, is located in the upper right hand corner on the 2017 Valuation Notice under Step 1: Valuation and Classification Notice.
Notices were mailed to property owners beginning in February 2017.
NOTE: Appealing the 2017 Estimated Market Value will not change the property taxes due in May and October of 2017, rather it may change the amount of property taxes due in 2018. The property taxes due in 2017 are based on the 2016 Estimated Market Value. The year delay in payment is to allow for the appeals process and for government planning and budgeting.
- Compile Documentation Supporting a Change to the Estimated Market Value: Clear and convincing evidence that the value established by the Assessor is incorrect should be included with the Application for the Local Board. Any adjustment to the assessed value must be based on documented evidence that relates to the fair market value of the property.
Acceptable documents include:
- Written contractors estimates of cost to repair building or land defects
- Letters or documents from government agencies or other experts describing development limitations of the property (zoning restrictions, denial of building permit, etc.)
- Deeds describing easement limitations
- Appraisal documents within the past three (3) years
- Map showing proximity to neighborhood nuisances or high-traffic areas
- Listings of comparable property sales
For rental properties, the following must be provided (only required if the property is rented):
- Current monthly rent
- Utilities included in monthly rent
- Statement of income and expenses for the past two (2) years
- Copy of lease or rental agreement
- Rent roll near the valuation date (January 2, 2017)
Step Three: Submit application to the Local Board.
The deadline for submission is Friday, March 24, 2017 at 4:30 p.m.
To submit an application.
- E-mail completed application with supporting materials to firstname.lastname@example.org
- Mail completed application and supporting materials to:
City of Minneapolis Assessor’s Office
309 2nd Avenue South, Room 100
Minneapolis, MN 55401
Step Four: An assessor inspects the property.
Based on the inspection of the property and an analysis of comparable sold properties, as well as considering the clear and convincing evidence provided with the application, the assessor will complete a review of the property’s Estimated Market Value.
This review generally takes one to three weeks to complete.
NOTE: If the assessor is not permitted to inspect the property and interior of any buildings or structure, the Local Board cannot make an adjustment to the estimated market value that would benefit the property per Minnesota Statute §274.01 Subd1. (b)
Step Five: The assessor determines the property’s Estimated Market Value.
The assessor contacts the property owner to inform them of their findings.
Based upon those findings, the property owner can:
- Cancel their appeal based on what the Assessor provided regarding the property's Estimated Market Value. This completes the process.
- Come to an agreement (concurrence) with the Assessor on a new assessed value. This completes the process.
- Choose to continue their appeal to the Local Board.
Step Six: Appeal is heard at the Local Board.
The Local Board will convene April 12, 2017, and will reconvene April 26, 2017.
The Local Board of Appeal and Equalization is a special board appointed by the City Council. It consists of three members made up of at least one member being an appraiser, realtor or other person familiar with property valuations in the City. The Local Board is authorized to determine whether the assessor has properly valued and classified properties within the city. Their decision will be based on information provided by both the property owner and City Assessor staff.
NOTE: The Local Board has the ability to decrease, maintain or increase the Assessor’s Estimated Market Value.
Hearings before the Local Board will be scheduled for April 26, 2017. Those wishing to appeal to the Local Board will be contacted by the Assessor’s Office to schedule an appointment for a hearing time.
- If an appointment is not made, those that attend the Local Board wishing to be heard, will be heard on a first come first serve basis.
The three options for presenting an appeal at the Local Board meeting:
- Owner attends the meeting to present their appeal
- The owner sends a representative on their behalf to present their appeal
- The application serves as their written appeal.
Step Seven: Local Board’s decision is sent to property owner via mail.
The Local Board results are mailed to the property owner the next week following the Board’s adjournment.
- If the property owner accepts the Local Board’s decision, no action is needed and the appeal process ends.
- If the property owner disagrees with the Local Board’s decision and wants to continue to appeal their Estimated Market Value, they may continue the appeal process.
For more details on appearing before the Board, see Preparing for a Hearing.
For additional information or questions e-mail: email@example.com
Last updated Mar 13, 2017