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274.13 COUNTY BOARD OF APPEAL AND EQUALIZATION.
    Subdivision 1. Members; meetings; rules for equalizing assessments. The county
commissioners, or a majority of them, with the county auditor, or, if the auditor cannot be present,
the deputy county auditor, or, if there is no deputy, the court administrator of the district court,
shall form a board for the equalization of the assessment of the property of the county, including
the property of all cities whose charters provide for a board of equalization. This board shall be
referred to as the county board of appeal and equalization. The board shall meet annually, on the
date specified in section 274.14, at the office of the auditor. Each member shall take an oath to
fairly and impartially perform duties as a member. The board shall examine and compare the
returns of the assessment of property of the towns or districts, and equalize them so that each tract
or lot of real property and each article or class of personal property is entered on the assessment
list at its market value, subject to the following rules:
(1) The board shall raise the valuation of each tract or lot of real property which in its opinion
is returned below its market value to the sum believed to be its market value. The board must first
give notice of intention to raise the valuation to the person in whose name it is assessed, if the
person is a resident of the county. The notice must fix a time and place for a hearing.
(2) The board shall reduce the valuation of each tract or lot which in its opinion is returned
above its market value to the sum believed to be its market value.
(3) The board shall raise the valuation of each class of personal property which in its opinion
is returned below its market value to the sum believed to be its market value. It shall raise the
aggregate value of the personal property of individuals, firms, or corporations, when it believes
that the aggregate valuation, as returned, is less than the market value of the taxable personal
property possessed by the individuals, firms, or corporations, to the sum it believes to be the
market value. The board must first give notice to the persons of intention to do so. The notice
must set a time and place for a hearing.
(4) The board shall reduce the valuation of each class of personal property that is returned
above its market value to the sum it believes to be its market value. Upon complaint of a party
aggrieved, the board shall reduce the aggregate valuation of the individual's personal property, or
of any class of personal property for which the individual is assessed, which in its opinion has
been assessed at too large a sum, to the sum it believes was the market value of the individual's
personal property of that class.
(5) The board must not reduce the aggregate value of all the property of its county, as
submitted to the county board of equalization, with the additions made by the auditor under this
chapter, by more than one percent of its whole valuation. The board may raise the aggregate
valuation of real property, and of each class of personal property, of the county, or of any town or
district of the county, when it believes it is below the market value of the property, or class of
property, to the aggregate amount it believes to be its market value.
(6) The board shall change the classification of any property which in its opinion is not
properly classified.
(7) The board does not have the authority to grant an exemption or to order property
removed from the tax rolls.
    Subd. 1a. Failure to appear or appeal. If a person, other than a public utility, mining
company, or the metropolitan airports commission for which the original assessments are
determined by the commissioner of revenue, fails to appear in person, by counsel, or by written
communication before the county board after being duly notified of the board's intent to raise
the assessment of the person's property, or if a person fails to appeal a decision of the board of
review as described in section 274.01 after appearing before the local board, the person may not
appear before the commissioner of revenue under section 270C.92, subdivisions 1 and 2, to
contest the valuation.
    Subd. 1b. Assessment changes. No changes in valuation or classification that are intended to
correct errors in judgment by the county assessor may be made by the county assessor after the
county board of equalization has adjourned; however, corrections of errors that are merely clerical
in nature or changes that extend homestead treatment to property are permitted after adjournment
until the tax extension date for that assessment year. The changes must be fully documented and
maintained in the assessor's office and must be available for review by any person.
    Subd. 1c. Alternative review option. The county shall notify taxpayers whose town or city
elected to transfer its powers and duties under section 274.01 to the county. Prior to the time of
the county board of equalization, the county shall make available to those taxpayers a procedure
for a review of its assessments, including, but not limited to, open book meetings. This alternative
review process shall take place in April and May.
    Subd. 2. Special board; delegated duties. The board of equalization for any county
may appoint a special board of equalization and may delegate to it the powers and duties in
subdivision 1. The special board of equalization shall serve at the direction and discretion of the
appointing county board, subject to the restrictions imposed by law on the appointing board. The
appointing board may determine the number of members to be appointed to the special board,
the compensation and expenses to be paid, and the term of office of each member. At least one
member of the special board of equalization must be an appraiser, realtor, or other person familiar
with property valuations in the county. The county auditor is a nonvoting member and serves as
the recorder for the special board.
History: (2049) RL s 859; 1945 c 401 s 1; 1949 c 543 s 3; 1971 c 564 s 8; 1975 c 339 s
6; 1977 c 434 s 12; 1980 c 437 s 7; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1987 c 229 art 4 s 1;
1993 c 375 art 3 s 22; 1997 c 231 art 2 s 24,25; 1Sp2001 c 5 art 7 s 22; 2003 c 127 art 5 s
23; 2005 c 151 art 2 s 17