Appealing an Assessment

Your valuation and classification can be appealed if the property owner or taxpayer does not agree with the assessment. There are specific guidelines which must be followed in this process. The following is an overview of the process, if you would like to research the topic in greater detail, the Minnesota Department of Revenue has assembled a Board of Appeal and Equalization training which discusses this topic fully.

Appeals Process

There are two avenues of appeal property owners may pursue to challenge their assessments.

Three-Step Appeal Process - This typically is the preferred method as there is no associated cost.

  1. Property owners are encouraged to contact the Jackson County Assessor’s Office first.  Many concerns can be resolved by speaking with the appraiser who is responsible for the jurisdiction.
  2. If your questions or concerns are not resolved to your satisfaction during your consultation with the appraiser responsible for the jurisdiction, you may appear before the Local Board of Appeal and Equalization or attend the Open Book meeting in your jurisdiction.  These meetings are held in April and will be listed on your Notice of Valuation.  You can also contact the Jackson County Assessor’s Office for dates and times.  Your appeal may be made in person, through a letter, or through an authorized representative.If your questions or concerns are not resolved at the Local Board of Appeal and Equalization, you may appear before the County Board of Appeal and Equalization meeting in June.  In order to appear before the County Board of Appeal and Equalization, you must have attended the meeting at the local level first.  Please contact the Jackson County Assessor’s Office to be placed on the agenda for the meeting. 
  3. While it is not required, we encourage appellants to bring data supporting their appeal to the meeting.

One-Step Appeals Process - The one-step appeals process does have cost associated with this avenue.  The one-step appeals process bypasses both the Local and County Boards of Appeal or it may be used after the other appeals.  This process involves making an appeal to the Minnesota Tax Court.  This court is specialized and hears appeals related to property taxes, valuations, and classifications.  There are filing requirements and deadlines when choosing this route.

Petitions to the Minnesota Tax Court must be filed on or before April 30th of the year the tax becomes payable. More information is available on their website or by calling (651) 296-2806.