Field Inspections
June 2001
In Minnesota, assessors are required by law to view each parcel of property, estimate its market value, and classify its use for property tax assessment purposes. This requirement is a very important responsibility that is carried out annually because property values and property uses change continuously. These changes are the result of changing economic conditions, physical changes in land or improvements, and the decisions of property owners to put their properties to a desired use. It is the duty of every assessor to consider and give weight to every element and factor affecting the market value and classification of each property. This task can only be accomplished when the assessor identifies and lists the characteristics of a property during a thorough field inspection.
How often is the assessor required to physically review a parcel of property?
Minnesota Statute 273.08 explicitly states that an assessor shall actually view each property listed for taxation at maximum intervals of four years. However, some properties may be reviewed more often than that if there are physical changes or use changes reported by permit, application, sale, real estate transfer, or other means and/or observed directly by the assessor while canvassing neighborhoods within a taxing district.
Can the assessor enter any dwelling, home, building, or structure on a property?
The assessor is authorized by Minnesota Statute 273.20 to assess property for taxation and may, when necessary to ensure the proper performance of assigned duties, enter any dwelling, home, building, or structure and view the same. As a standard practice, the assessor will not enter any improvement unless one or more of the property owners are present. The assessor will never review a property when children are home alone, and the assessor will not review a property with another adult (friend, relative, or neighbor) unless previous arrangements have been made. If the owner or a representative is not present, an exterior review of the property may be performed. A calling card with the name, address, and telephone number of the assessor along with some brief notes will usually be left in a conspicuous place on or near the outside of the front door of the dwelling, home, building, or structure for the owner’s review.
Is it necessary that the assessor view the inside of my dwelling, home, building, or structure?
It is usually desirable that the assessor sees the inside as well as the outside of the property. The assessor will value and classify a property based upon the best information available. Data on the physical characteristics of a property are maintained on a property record card and recorded electronically in a computer database. This information needs to be reviewed periodically for both accuracy and completeness. It also needs to be updated to reflect changes the property may have experienced since the last field inspection. Such activities are essential to satisfy the record keeping standards set for assessors and to preserve equalization and the uniformity of treatment that taxpayers demand. If the assessor is unable to enter a property, the assessment will be based on the existing records and any new information obtained during an exterior review.
What if I refuse to let the assessor in my property?
To ensure an accurate assessment of the property, it is recommended that the assessor be allowed to go inside the dwelling, home, building, or structure when an inspection is requested. Property owners are dependent on the assessor to do a fair and careful job of assessing all properties. By denying an inspection, the assessment may be in error due to incomplete or improper information associated with the property record, possibly resulting in a higher valuation or a wrong property classification. In addition to that, the owner will automatically lose the right to appeal the assessment to the board of review under the current tax laws that address the appeals process.
How do I know that the person calling on my property is the assessor?
Every local or deputy assessor working within Stearns County carries or wears a plastic photo badge for identification. The badge is attached to their clothing or the clipboard that they carry. All assessors also have a license issued by the State of Minnesota Board of Assessors that they must carry to show proof of licensure when requested by the public and taxing authorities.