Notice of Assessment
March 2002
Both assessors and elected officials believe that the public acceptance of and support for the property tax is greatly influenced by the ease with which taxpayers can judge the fairness of their assessments, understand the assessment process, and appeal their assessments if they seem to be unfair. In an effort to facilitate this form of approval, notices of assessment are mailed annually to all property owners. This public information activity demonstrates that there is a strong emphasis placed on veracity and openness in assessment administration so assessors can build trust and improve communication with taxpayers. It also validates that there is an easily accessible and inexpensive appeals process in place should there be a need to address questions or concerns about a property assessment.
What is a notice of assessment?
A notice of assessment is a carefully designed, computer-generated form specified for official use by the Commissioner of Revenue. It is used to inform taxpayers about general tax information, changes in their valuation and tax classification, and qualifying factors covering the scheduled appeal and equalization meetings as well as the Minnesota Tax Court option. This notice clearly identifies the property in terms of its assessor’s parcel identification number and legal description. It shows the tax classification for the current and prior assessment; the estimated market value for the current and prior assessment; the “Green Acres” value, if any, for the current and prior assessment; the value of new improvements for the current and prior assessment; the qualifying amount of any market value subject to a plat deferment for the current and prior assessment; the qualifying amount of certain improvements subject to a valuation exclusion under the exemption for “This Old House” for the current and prior assessment; the taxable market value for the current and prior assessment; the assessor’s office address and telephone number; and the dates, places, and times set for the meetings of the local board of appeal and equalization, the review process established for townships and cities who have elected to transfer the local board powers and duties to the county, and the county board of appeal and equalization.
Who receives the assessment notice and when is it mailed?
This notice is sent to those persons whose property is to be included on the assessment roll if the person’s address is known to the assessor. Otherwise, the occupant of the property is notified. This information is always forwarded by ordinary mail at least ten calendar days before the meeting of the local board of appeal and equalization scheduled to meet between April 1st and May 31st each year. In townships and cities that have elected to transfer the powers and duties of the local board of appeal and equalization to the county, it is mailed at least ten calendar days before the meeting of the county board of appeal and equalization, including but not limited to, open book meetings with the assessor.
If a property owner fails to receive an assessment notice, what should be done?
The property owner should immediately contact the county assessor’s office. There are times when this notice is lost in the mail, returned as undeliverable, or sent to another person because the ownership record and/or mailing address have not been updated by the responsible party. Whatever the cause for not receiving a notice of assessment, Minnesota Statute 273.121 states that in no way is the validity of the assessment, the resulting tax, the procedures of any board of appeal and equalization, or the enforcement of delinquent taxes affected.
Does the notice of assessment address the property tax impact of the new assessment?
The probable property tax impact of the new assessment is not addressed through this notification. Tax impact information is published in November of each year on a notice of proposed property tax also known as a truth-in-taxation statement. At that time, the responsibility of elected officials in establishing the property tax levies is made clear. This latter notice provides property owners with an estimate of how much their property tax bill will either increase or decrease due to spending or other factors.