County Board of Appeal and Equalization Meeting
June 2005
The county board of appeal and equalization meeting is held annually by all counties throughout Minnesota during the last two weeks in June at the office of the county auditor (i.e. county board room or a designated location). It follows the local board of appeal and equalization in the assessment process and is viewed as the second step of a three-step appeal.
This forum is provided in an attempt to address the grievances of property owners who choose to appeal their current assessment year's valuation and/or classification. It is conducted fairly and objectively according to the laws of the state and contributes to both the attainment and preservation of assessment equalization.
Can a property owner appeal directly to the County Board of Appeal and Equalization?
For the most part, a property owner must first appeal in person, by representative, or by written communication to the local board of appeal and equalization.
Failure to have an appeal heard by the local board precludes a property owner from directly appealing to the county board of appeal and equalization. However, a property owner can appeal directly to the county board if:
- an assessment was made by the assessor after the local board meeting that resulted in a valuation or classification change;
- the property owner can establish that the notice of valuation and classification was not received at least five days before the local board meeting; or
- the local board of appeal and equalization has transferred its duties to the county board.
Is there any notification regarding the time, date, and location of the County Board of Appeal and Equalization meeting?
Each year, the county assessor mails notices of assessment to all property owners during the months of March, April, and May. These state-approved, computer-generated forms include assessment data, information regarding the appeals process, as well as the time, date, and location of both the local board and county board of appeal and equalization meetings.
Additionally, the Stearns County Assessor's Office mails a second letter of notification to each property owner who has appealed to the local board. This correspondence addresses the specific appeal, conveys the decision of the local board, and offers information regarding the time, date, and location of the county board. It also provides explicit instructions for making an appointment should a property owner choose to take the appeal further.
Who are the people that comprise the County Board of Appeal and Equalization?
Members of the county board of appeal and equalization are the county commissioners, or a majority of them, along with the county auditor or deputy auditor if the auditor cannot be present or the court administrator of the district court if there is no deputy auditor. Some counties, like Stearns County, appoint a special board of appeal and equalization to carryout its assessment responsibilities. The number of appointed members, their length of service, and compensation are determined by the county board. The appointees usually include real estate professionals who are realtors, brokers, or independent fee appraisers and may include one or more county commissioners. Each representative takes an oath to fairly and impartially perform the duties of the county board. The county auditor is a non-voting member and serves as the recorder for this special board.
Is the county assessor required to attend the County Board of Appeal and Equalization meeting?
Yes, the county assessor is required to attend the meeting and to take part in the proceedings. The assessor must provide assessment information, answer questions, support valuations and classifications through the presentation of sales data and factual information, explain the application of pertinent property tax laws and programs, and recommend changes if applicable. Although the assessor is a participant at the meeting, this person is not considered a board member and cannot vote in matters requiring action.
What is the duty of the County Board of Appeal and Equalization?
The county board's major duty is to equalize the assessment of properties within the county. It must determine whether or not all taxable property in county has been properly valued and classified by the assessor for taxation purposes. The board must hear all complaints and objections that are made in person, by letter, or through a representative of the owner. Members of the board must review the assessments in detail and take action as they deem fair and appropriate.
Does the burden of contesting a property assessment to the County Board of Appeal and Equalization rest with the property owner?
Yes, it is no different at the county level than it is at the local level. The assumption that the assessor has properly valued and classified all property still applies at the county board of appeal and equalization. It is the property owner's responsibility to present market and/or factual evidence to the county board in order to disprove the assessment and support a different value or classification.
What actions can be taken by the County Board of Appeal and Equalization?
The county board of appeal and equalization has the authority to take action on certain intra-jurisdictional matters.
- It may reduce, increase, or do nothing to the value of an individual property if the facts show that the property is assessed higher, lower, or similarly to other like properties in the area.
- The county board may decrease or increase the valuation of each class of real or personal property in the entire county, or in any particular city, township, or district that it finds to be above or below its market value.
- The board can change the classification of any property that it determines to be improperly classified based upon its current use or highest and best use.
Are there any rules that restrict or limit the scope of authority assigned to the County Board of Appeal and Equalization?
Yes, there are several conditions cited in law that restrict or limit the county board's scope of authority.
- It cannot reopen a former assessment or address taxes that are due and payable. The county board can only deal with the current year's assessment.
- It cannot reduce the aggregate value of all the county property by more than one percent of its whole valuation.
- The county board does not have the authority to grant an exemption or to order property to be removed from the assessment rolls.
- The county board cannot place omitted property on the assessment rolls, but it can request that the auditor place said property on the assessment rolls.
- The county board cannot make original assessment, but it may review and equalize current assessments.
- This board cannot act on an appeal if a property owner has not allowed the assessor to review the property and make an interior inspection of any building or improvement.