VALUATION OF PROPERTY

See also APPRAISERS; ASSESSORS; REAL PROPERTY APPRAISERS; TAX ASSESSMENTS

Aggregate Resource Preservation Property Tax Law, Minn. Statutes 2026 273.1115

Aggregate valuation, equalization, State Board of Equalization, duties, Minn. Statutes 2026 270.12

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to, see under TAX COURT

Certificates of value, see CERTIFICATES OF REAL ESTATE VALUE

Changes

Errors, correction, when allowed, Minn. Statutes 2026 274.01, 274.13, 274.14, 274.17

Property tax lists, Minn. Statutes 2026 276.01

When allowed, Minn. Statutes 2026 273.01

Conservation restrictions or easements, property taxes, adjustment, Minn. Statutes 2026 273.117

Contamination taxes, Minn. Statutes 2026 270.91 to 270.98, 275.065, 276.04

Contesting, see Defenses or objections under PROPERTY TAXES

Counties, dissolution of towns, Minn. Statutes 2026 365.49

County appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

County assessors, duties, see Valuation of property under COUNTY ASSESSORS

Data, classification, Minn. Statutes 2026 13.44

Definitions

Market value, Minn. Statutes 2026 272.03

Real property appraisers, Minn. Statutes 2026 82B.021

Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS

First class cities, improvements, acquisition of land, Minn. Statutes 2026 430.02

Generally, Minn. Statutes 2026 273.11

Insurance companies, duties, Minn. Statutes 2026 60A.122, 60A.123, 60A.1291

Jurisdiction, Tax Court, Minn. Statutes 2026 271.01, 271.21

Minneapolis-Saint Paul International Airport, Minn. Statutes 2026 473.626, 473.629

Notice, Minn. Statutes 2026 273.121

Procedures, Minn. Statutes 2026 274.17

Property tax statements, Minn. Statutes 2026 276.04

Reduction or abatement

Appeal and equalization boards, Minn. Statutes 2026 274.13

County boards, duties, Minn. Statutes 2026 375.192

Economic development tax abatement, county board, duties, Minn. Statutes 2026 375.194

Specific types of property, see Valuation of property under specific subjects

State lands, see Appraisals under STATE LANDS

Tax-exempt property converted to taxable uses, Minn. Statutes 2026 272.02

Tax lists, Minn. Statutes 2026 275.28

Undervaluation, examiners, duties, Minn. Statutes 2026 274.10