The Value On Your Tax Bill
Minn. Stat. 274.01 — the local board of appeal and equalization, meeting between April 1 and May 31
The local board. The town board, or a city's council or governing body, is the local board of appeal and equalization, unless the city's charter provides a board of equalization or the duties have been transferred to the county board. It reviews the assessment and classification of property in the town or city.
When it meets. The county assessor fixes the day and time, with notice to the clerk on or before February 15, and the meetings are held between April 1 and May 31 each year. The clerk gives published and posted notice at least ten days before the meeting.
What happens after the first level of review, and the exemptions that change what is owed, are set out in other sections that are not on this page. Whether a particular assessment can be lowered is a question for a licensed Minnesota attorney or appraiser.
Sources for this section (1)
- Minn. Stat. 274.01 — Board of appeal and equalization
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Minnesota attorney.