Property Assessment Timelines
The following dates list the deadlines and duties that are performed by
county officers and clerks in respect to the annual property assessment.
January 2 is the annual assessment date for both real
and personal property.
January 15 is the last day for resort owners to submit
a declaration to the county assessor for class 1c or 4c (5) resort
February 1 is the last day for taxpayers to file
exemption from taxation with the county assessor.
March 31 the county treasurer will be mailing tax
statements to owners of real and personal property, except manufactured
housing on or before March 31st.
March, April and May - The county assessor will be
mailing market value notices to all property owners at least 10 days
prior to the meeting of the local board of appeal and equalization
during the months of March, April and May.
April 1 Local boards of appeal and equalization
meetings will be held between April 1st and May 31st.
April 30 is the last day for a taxpayer to file a tax
court petition relating to the objection of current taxes on real or
May 1 is the last day to file an application for
deferment of taxes and assessment under the Minnesota Agricultural
Property Tax Law ( Green Acres) for the year prior to the year in which
the taxes become payable.
May 15 is the last day to pay first half (or all if $50
or less) of real property taxes except for class 1c ma and pa resorts or
4c seasonal commercial and certain class 3a commercial properties
May 15 is the last day to pay either the total amount
of personal property taxes or the first half of personal property taxes
on property without penalty.
May 29 is the last day for owners of manufactured homes
assessed as personal property to establish their homestead and to apply
for homestead treatment with the county assessor.
May 31 is the last day for class 1c ma and pa resorts,
class 4c resort property and qualifying class 3a seasonal commercial
property to pay the first half of real property taxes (or the total tax
if $50 or less).
June - The County Board of Appeal and Equalization will
be convening during the last 10 meeting days of June after the second
Friday. The times and dates are contained on the market valuation
July 1 is the date by which some taxable property
becomes exempt and some exempt property becomes taxable for that year's
assessment if it is acquired or used differently by certain entities.
July 1 is the last day for senior citizens to file for
the senior citizen property tax deferral program for taxes payable in
the following year.
July 15 the county treasurer will be mailing tax
statements to owners of manufactured homes on of before July 15th.
August 15 is the last day for taxpayers to file for the
Property Tax Refund, Form M-1PR.
August 31 is the last day to pay the first half (or all
if $50 or less) of personal property taxes on manufactured homes without
September 1 is the last day for a taxpayer to file a
petition with the tax court regarding the valuation of taxes of
manufactured homes assessed as personal property.
September 30 is the deadline for landowners to submit
an application for the Sustainable Forest Incentive Act to the
Department of Revenue.
October 1 is the last day for persons who are either
blind or permanently and totally disabled to apply to the Department of
Revenue for the special homestead classification.
October 15 is the last day to pay second half real
property taxes of all classes of real property and personal property,
except for class 1b, 2a, 2b agricultural properties without penalty.
November 3 is the last day for taxpayers to file for
Open Space Treatment for the next assessment year.
November 15 is the last day to pay second half real
estate taxes on class 1b, 2a, and 2b agricultural properties and second
half personal property taxes on manufactured housing without penalty.
November 24 the county auditor will be mailing notices
of proposed taxes (TNT Notices) to taxpayers on or before November 24th.
November 29 Local and county taxing authorities will be
holding public hearings between November 29th and December 20th to adopt
final budgets and property tax levies for the following year. The times
and dates contained on the TNT Notices.
December 1 is the last day for owners of real property
to establish their homestead for the current year. Homestead
applications must be filed with the county assessor on or before
December 15th in order to qualify for the current year's assessment.