Property Assessment Timelines and Calendar

The following dates list the deadlines and duties that are performed by assessing officers and clerks in respect to the annual property assessment.

January

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 classification.

February

February 1 is the last day for taxpayers to file exemption from taxation with the county assessor.
February 1 is the last day for owners to submit an annual declaration for a Seasonal Restaurant on a Lake Classification for the current assessment year.
February 28 is the day that the Wind Energy Production Tax is certified to owners and the county.

March

March 31 The county treasurer mails tax statements to owners of real and personal property, except manufactured housing on or before March 31st.

March, April, May

The county assessor mails 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

April 1 Local boards of appeal and equalization meetings are 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 the assessment that affects the current taxes on real or personal property.

May

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 1 is the last day of file an application for deferement of taxes and assessment under the Rural Preserve program for the year prior to the year in which the taxes became payable.
May 1 is the last day to file an application for class 4c(3)ii non-profit community service oriented organization for the current assessment year.
May 1 is the last day to file an application for class 2c Managed Forest Land.
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 without penalty.
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 convenes any day after the second Friday for up to 10 meeting days. The times and dates are contained on notices of valuation and classification.

July

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 1 is the last day that disabled veterans can file applications and reapplications for value exclusions for the current assessment year (except for those who meet the 100% disability exemption under the law).
July 1 is the last day to notify the assessor of any qualifying agricultural non-homestead property owned by farming entities that can be taxed at the agricultural homestead rate up to the shareholders unused first tier agricultural homestead value.
July 15 The county treasurer mails tax statements to owners of manufactured homes on of before July 15th.

August

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 penalty.

September

September 1 is the last day for a taxpayer to file a petition with the tax court relating to the objection of the assessment that affects the current 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

October 1 is the last day for persons who are either blind or disabled to apply to the county assessor 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 and 2b agricultural properties without penalty.

November

November 3 is the last day for taxpayers to file an application 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 mails notices of proposed taxes (Truth in Taxation (TNT) Notices) to taxpayers on or before November 24th.
November 25 Local and county taxing authorities hold public hearings between November 25th and December 26th to address their proposed total budgets and proposed property tax levies for the following payable year. The times and dates are printed on the TNT Notices.

December

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.