- Assessor site
- https://www.revenue.state.mn.us/currently-licensed-assessors ↗
- Search by
- county assessor lookup via the MN Dept. of Revenue licensed-assessors list at the link; parcel search via the county assessor's own site
- Reassessment cycle
- 87 COUNTY ASSESSORS value + classify all real property as of JANUARY 2 (Minnesota's distinctive date; some cities/townships have their own state-licensed local assessors under county oversight, but the COUNTY ASSESSOR is the office of record). The Minnesota Dept of Revenue oversees, runs SALES-RATIO STUDIES, can order equalization, and centrally assesses utility/railroad/pipeline. Property is valued at 100% of ESTIMATED MARKET VALUE (EMV), but the tax base is NET TAX CAPACITY = EMV × a CLASS RATE set by use (residential homestead 1%, 1.25% above $500,000; commercial-industrial higher with a step above ~$150,000; ag/apartments/seasonal differ).
- Reassessment trigger
- Every January 2, by mass appraisal from Oct 1-Sep 30 sales. The DOR requires the assessment LEVEL to stay within 90%-105% of market or it orders adjustment. Valuation & classification notices mailed ~March.
- Personal & intangible property
- Most business tangible personal property is EXEMPT in Minnesota; the tax falls on real property. Certain utility/railroad operating personal property is centrally assessed by the DOR.
- CRE forecasting note
- Two levers: CLASSIFICATION (commercial-industrial carries a higher class rate than residential, with a step above ~$150,000 — verify the class before the value) and the APPEAL FORUM (for non-homestead property (commercial/industrial included) with EMV ≥ $300,000 the Minnesota Tax Court REGULAR DIVISION is required; below that, Small Claims is available, petition by APRIL 30 of the payable year; you may go straight there, but on the administrative track you MUST attend the LOCAL board before the county board). Watch NET TAX CAPACITY, not EMV, and the 90-105% sales-ratio equalization. Business personal property largely exempt; utilities/railroads are the state's central assessment.
- Residential note
- Your home's ESTIMATED MARKET VALUE is set each January 2, but the number that drives the bill is NET TAX CAPACITY (EMV × the homestead class rate of 1%, 1.25% above $500,000) — reduced first by the HOMESTEAD MARKET VALUE EXCLUSION, which excludes part of the value (largest at $95,000 EMV ($38,000 max) and phasing out at $517,200). Apply for homestead status with your county assessor; it unlocks that exclusion and the disabled-veterans exclusion. Two more programs are filed with the STATE, not the assessor: the M1PR Property Tax Refund (income-based, with a special refund if your tax jumped sharply year over year) and the Senior Citizens Property Tax Deferral. To contest value or classification: talk to the assessor, attend the Local Board of Appeal and Equalization (April–May), then the County Board (June) — or petition the Minnesota Tax Court by April 30.
SPLIT RATE — Minnesota taxes NET TAX CAPACITY, not market value directly: each property's use sets a CLASS RATE, and estimated market value × class rate is the tax base. Class rates differ sharply — residential homestead 1% (1.25% above $500,000) versus higher rates for commercial-industrial (with a step up above ~$150,000), apartments, agricultural, and seasonal-recreational — so two identical-value properties in different classes carry very different taxes.
RATIO CAUTION — The figure that drives your tax is NET TAX CAPACITY (EMV × class rate), not the estimated market value printed on your notice — and the HOMESTEAD MARKET VALUE EXCLUSION removes a slice of a homestead's EMV before the class rate applies (largest at $95,000 EMV ($38,000 max, per the 2023 law), gone by $517,200). Watching only the EMV misses both the classification and the exclusion that actually set the bill.
APPEAL DEADLINE — Two parallel tracks with different rules. Administrative (Ch. 274): informal review, then the LOCAL Board of Appeal and Equalization (April–May) — you MUST attend the local board to reach the COUNTY board (June), unless your district holds none. Judicial (Ch. 278): petition the Minnesota Tax Court directly by APRIL 30 of the year taxes are payable; the Regular Division is required for non-homestead (commercial/industrial included) with EMV ≥ $300,000; below that, Small Claims is an option. Value and classification become FINAL July 1.
FILING REQUIRED RELIEF — Relief is application-driven and split between the assessor and the state: apply for HOMESTEAD status and the disabled-veterans exclusion with your county assessor, but the M1PR Property Tax Refund (income-based, plus a special refund for big year-over-year jumps) and the Senior Citizens Property Tax Deferral (Ch. 290B, which caps tax at 3% of income and defers the rest) are filed with the Minnesota Department of Revenue.
STATE ASSESSED — The Minnesota Department of Revenue centrally assesses utility, railroad, and pipeline operating property (which crosses jurisdictions) and runs the sales-ratio studies that can order county-wide equalization when the assessment level falls outside 90%–105% of market — those are the state's, not the county assessor's.
Note: Rochester is the seat — Minnesota's Rochester (home of Mayo Clinic), distinct from Rochester, New York (Monroe County). The Olmsted County Assessor's office in Rochester sets an estimated market value and classification for property here as of January 2 each year; the class rate turns that value into net tax capacity, the base for your tax. Find the county assessor through the Minnesota Department of Revenue's licensed-assessors list at the link (updated weekly); the Department's Property Tax Administrator's Manual is the authority behind local practice. To contest: attend the Local Board of Appeal and Equalization (April–May), then the County Board (June) — or petition the Minnesota Tax Court by April 30. Apply for homestead status with the assessor; file the M1PR refund with the state.
Primary sources: Minnesota DOR Estimated Market Value + Property Tax Administrator's Manual (EMV Jan 2, mass appraisal, 90-105% level, class rates/net tax capacity, HMVE, final Jul 1, central utility assessment); MN Tax Court + Property Tax Desk (dual-track Ch. 274 LBAE->CBAE vs Ch. 278 Tax Court direct, Apr 30, Regular Division for comm/ind & non-homestead EMV>=$300k, presumption of correctness 272.06); Carver/Scott/Rice/Wright county assessors (Jan 2, must-attend-local-first, quintile, taxes payable following year halves May 15/Oct 15); LegalClarity/MN Legislative Auditor (class rates by Legislature, M1PR Ch. 290A, senior deferral Ch. 290B); MAAO directory + MN State Board of Assessors (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.