2026 Minnesota Statutes Index (topics)
COUNTY ASSESSORS
Access to data
Housing agency data, Minn. Statutes 2026 13.585
Sustainable forest incentive program claimants, Minn. Statutes 2026 290C.04
Tax returns, Minn. Statutes 2026 270B.12
Accreditation, senior accreditation, Minn. Statutes 2026 270C.98, 273.061
Adjusted net tax capacity reports, Minn. Statutes 2026 273.1325
Agricultural preserves, applications, Minn. Statutes 2026 40A.10
Agricultural processing facilities, property tax exemptions, Minn. Statutes 2026 469.1811
Anoka County, tax assessments, Minn. Statutes 2026 383E.13, 383E.14
Appointment
County boards, resolutions by, Minn. Statutes 2026 273.055, 273.061
Joint assessments, Minn. Statutes 2026 273.072
Revocation, Minn. Statutes 2026 273.056
Senior accreditation, Minn. Statutes 2026 270C.98
Unorganized territories, Minn. Statutes 2026 273.061
Appraisals by
Property appraisals, copies, Minn. Statutes 2026 278.05
Real property appraiser licensing, exemption, Minn. Statutes 2026 82B.035
Tax Court petitioners, duties, Minn. Statutes 2026 271.06
Assessors Board, Minn. Statutes 2026 270.41, 270.46
Audits and examinations
Land conveyances outside of cities, Minn. Statutes 2026 273.061
Local assessors' records, Minn. Statutes 2026 273.064
Bonds (officers and fiduciaries), omitted or undervalued property, liability, Minn. Statutes 2026 274.12
Certificates of real estate value, Minn. Statutes 2026 272.115, 273.061, 278.05
City assessors acting as county assessors, Minn. Statutes 2026 273.063
Classification of property (taxation)
Changes, Minn. Statutes 2026 273.01, 274.01, 274.13
Class 1b property, lists of qualifying parcels, Minn. Statutes 2026 273.1315
Homesteads, Minn. Statutes 2026 273.11, 273.124, 273.1245, 290A.25
Military service, absence for, Minn. Statutes 2026 273.124
Compatible offices, Minn. Statutes 2026 273.061
Compensation and salaries, Minn. Statutes 2026 273.061
Complaints by, local assessors, nonfeasance, misfeasance, and malfeasance, Minn. Statutes 2026 273.0645
Dakota County, transfer of local assessors' duties to, Minn. Statutes 2026 383D.73
Data
Access to data, Minn. Statutes 2026 13.585, 270B.12, 290C.04
Exchange of, property, assessment and review, Minn. Statutes 2026 273.061
Deputy assessors, duties, Minn. Statutes 2026 273.061
Drainage system viewers, cooperation, Minn. Statutes 2026 103E.321
Duties
Conservation, resolution, Minn. Statutes 2026 273.117
Generally, Minn. Statutes 2026 273.054, 273.061
Regional and national duties, Minn. Statutes 2026 216A.07
Employees
County assessors defined as, Minn. Statutes 2026 176.011
Generally, Minn. Statutes 2026 273.053, 273.061
Employment, licenses, Minn. Statutes 2026 270.50
Environmental cleanup liens, copies, Minn. Statutes 2026 282.019
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Equipment and supplies, Minn. Statutes 2026 273.061
Examinations, Minn. Statutes 2026 270.50
Field cards, Minn. Statutes 2026 278.05
Fines, Minn. Statutes 2026 273.21
Generally, Minn. Statutes 2026 273.061
Gross tax capacity, estimates, Minn. Statutes 2026 275.08
Liability, taxes, omitted or undervalued property, Minn. Statutes 2026 274.12
Licenses
Nonrenewal, suspension, or revocation, Minn. Statutes 2026 273.061
Real property appraiser licenses, limited exemption, Minn. Statutes 2026 373.01
Requirements, Minn. Statutes 2026 270.48, 270.50
Waivers, examinations, Minn. Statutes 2026 270C.9901
Local assessments
Appraisal records, reports received, Minn. Statutes 2026 273.065
Audits and examinations, Minn. Statutes 2026 273.064
Technical assistance, Minn. Statutes 2026 273.061
Malfeasance, termination, Minn. Statutes 2026 273.061
Manufactured home parks, class I, proof of compliance, Minn. Statutes 2026 327C.16
Manufactured homes, valuation of property, Minn. Statutes 2026 273.125
Maps, Minn. Statutes 2026 273.061
Meetings
Appeal and equalization boards, Minn. Statutes 2026 274.01
Equalization boards, Minn. Statutes 2026 273.061
Metropolitan agricultural preserves, Minn. Statutes 2026 473H.06, 473H.10
Metropolitan area counties, net tax capacity, commercial-industrial property, Minn. Statutes 2026 473F.05, 473F.06
Misfeasance, termination, Minn. Statutes 2026 273.061
Mortgage foreclosures, duties regarding, Minn. Statutes 2026 582.32
Native prairie, tax exemption applications, Minn. Statutes 2026 272.02
Net tax capacity
Adjusted net tax capacity reports, Minn. Statutes 2026 273.1325
Commercial-industrial property, metropolitan area counties, Minn. Statutes 2026 473F.05, 473F.06
Specific parts of land, Minn. Statutes 2026 272.161
Nonfeasance, termination, Minn. Statutes 2026 273.061
Oath of office, Minn. Statutes 2026 273.061
Personal property taxes
Tax assessments, personal property not listed by owner, Minn. Statutes 2026 273.68
Taxable value, Minn. Statutes 2026 273.061
Property appraisal cards, Minn. Statutes 2026 278.05
Property taxes, duties, see Tax assessments under this topic
Property valuations, see Valuation of property under this topic
Qualifications, Minn. Statutes 2026 273.061
Ramsey County
Appointment, term of office, Minn. Statutes 2026 383A.33
Expenditures, duties, Minn. Statutes 2026 383A.05
Real estate tax judgment sales lands, duties regarding, Minn. Statutes 2026 280.05
Real property appraiser licensing, exemption, Minn. Statutes 2026 82B.035
Records and record keeping
Certificates of real estate value, Minn. Statutes 2026 273.061, 278.05
Classification of property (taxation), changes, Minn. Statutes 2026 273.01, 274.01, 274.13
Field cards, Minn. Statutes 2026 278.05
Property appraisal cards, Minn. Statutes 2026 278.05
Property tax defenses or objections, Minn. Statutes 2026 278.05
Public inspection, Minn. Statutes 2026 274.01, 274.13
Valuation of property, changes, Minn. Statutes 2026 273.01, 274.01, 274.13
Rent credit applicants, lists, reports received, Minn. Statutes 2026 290A.25
Reports given
Omitted property, Minn. Statutes 2026 273.061
Property appraisals, copies, Minn. Statutes 2026 278.05
Real property, market value (1987), Minn. Statutes 2026 273.1102
Tax assessment abstracts, Minn. Statutes 2026 270C.89, 273.061
Taxes, abatement and settlement, Minn. Statutes 2026 273.061
Valuation of property, applications for reduction, Minn. Statutes 2026 273.061
Right of entry, property subject to tax assessments, Minn. Statutes 2026 273.20
Special assessments, filing, Minn. Statutes 2026 273.111
Supervision of, Revenue Department, duties, Minn. Statutes 2026 270C.85
Sustainable forest incentive program, access to data, Minn. Statutes 2026 290C.04
Tax assessments
Annual assessment procedures, Minn. Statutes 2026 273.17
Board of Equalization, reassessment orders, Minn. Statutes 2026 270.12
City or town assessments, assumption of duties, Minn. Statutes 2026 270.50
Corrections, Minn. Statutes 2026 274.16
County assessors acting as local assessors, Minn. Statutes 2026 273.05
Defenses or objections, Minn. Statutes 2026 278.01, 278.05
Disaster or emergency areas, Minn. Statutes 2026 273.1232
Duties and powers, Minn. Statutes 2026 273.052, 273.054, 273.061, 273.12
Joint assessments, Minn. Statutes 2026 273.072
Local assessment procedures, Minn. Statutes 2026 273.064, 273.065
Metropolitan agricultural preserves, Minn. Statutes 2026 473H.10
Personal property taxes, see same under this topic
Right of entry, property subject to tax assessments, Minn. Statutes 2026 273.20
Tax-exempt property, Minn. Statutes 2026 273.18
Violations, fines, Minn. Statutes 2026 273.21
Tax-forfeited lands, purchases, Minn. Statutes 2026 282.016
Tax increment financing districts
Notice given, Minn. Statutes 2026 272.71
Valuation of property, Minn. Statutes 2026 469.177
Term
Generally, Minn. Statutes 2026 273.061
Joint assessments, Minn. Statutes 2026 273.072
Termination, Minn. Statutes 2026 273.061
Training
Assessors Board, duties, Minn. Statutes 2026 270.41, 270.46, 270.50
Education requirements, Minn. Statutes 2026 273.0755
Income-producing property appraisal courses, Minn. Statutes 2026 273.11
Licensure, Minn. Statutes 2026 270.50
Senior accreditation, Minn. Statutes 2026 270C.98
Vacancies in office, Minn. Statutes 2026 273.061
Valuation of property
Agricultural Property Tax Law, Minn. Statutes 2026 273.111
Applications for reduction, Minn. Statutes 2026 273.061
Certificates of real estate value, Minn. Statutes 2026 272.115, 273.061, 278.05
Changes, Minn. Statutes 2026 273.01, 274.01, 274.13
Conservation, resolution, Minn. Statutes 2026 273.117
Duties, Minn. Statutes 2026 273.061
Experts, hiring, Minn. Statutes 2026 273.053
Homesteads, Minn. Statutes 2026 273.11
Income-producing property, Minn. Statutes 2026 273.11
Inspections, Minn. Statutes 2026 273.061, 273.08
Iron ore, Minn. Statutes 2026 298.46, 298.48
Land valuation maps, Minn. Statutes 2026 273.061
Low-income rental property, Minn. Statutes 2026 273.128, 273.13
Manufactured homes, Minn. Statutes 2026 273.125
Market value, factors and elements affecting, Minn. Statutes 2026 273.12
Metropolitan agricultural preserves, Minn. Statutes 2026 473H.06, 473H.10
Natural resources lands receiving in-lieu payments, Minn. Statutes 2026 273.13, 273.18
Omitted or undervalued property, Minn. Statutes 2026 274.08, 274.09, 274.12
Open Space Property Tax Law, Minn. Statutes 2026 273.112
Owners, disability status, Minn. Statutes 2026 273.13
Personal property, Minn. Statutes 2026 273.062, 273.68
Power plants, market value, sliding scale exclusion, Minn. Statutes 2026 272.0211
Property purchased or held for public purposes, Minn. Statutes 2026 272.02
Railroad operating property, equalization of value, Minn. Statutes 2026 270.87
Tax-exempt property, Minn. Statutes 2026 273.18
Tax increment financing districts, Minn. Statutes 2026 469.177
True and full values, certification, Minn. Statutes 2026 273.1101
Valuation notices, mailing, Minn. Statutes 2026 273.121
Violations and penalties
Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2026 273.061
Tax assessment duties, Minn. Statutes 2026 274.12
Tax assessment violations, Minn. Statutes 2026 273.21
Waivers, examinations, Minn. Statutes 2026 270C.9901
Wetlands preservation areas, notice received, Minn. Statutes 2026 103F.612