Minnesota

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County or City
Collection Authority: County
Level One Appeal Name: Optional to either the City or County BOE or State Tax Court
RE Rendition Required: No – Except State Tax Court petitions require rental income, expense and rent roll submission by August 1st following the appeal filing.
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 2  
Appeal Deadline: Apr 30

Mar – Apr
May – June

In the year following the assessment date
City Boards of Equalization
County Boards of Equalization
Tax Bills Due: May 15

Oct 15

1st half installment, based on prior-year EMV
2nd half installment, based on prior-year EMV

key tax dates – personal property

Assessment Date: Exempt
PP Tax Bills Due: Exempt