What is the assessment date?
The estimated market value and classification are based on the condition and use of the property on January 2nd of each year.
How often will the assessor visit my property?
MN statute states: "273.08 ASSESSOR'S DUTIES. The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description."
At a minimum, they'll visit once every five years. However, they may visit more often if there is ongoing construction, permits are issued, the property sells, or we otherwise flag it for review.
How do I know when the local assessor has visited my property?
The assessors are out conducting field work during the day when many people are at work or out running errands. You may not see your assessor. Often times, they'll leave a card to let you know they were there. If the property is vacant or used seasonally, they probably won't for safety/security. Many begin their field work early in the spring and will continue into January.
If no one is home when they visit, they'll conduct an exterior inspection of the property, measuring structures and noting exterior conditions. If you'd like the assessor to view the interior of your structures or have questions about the assessment, click here to contact them.
What if I don't want the assessor to visit my property?
MN Statute 273.20 grants the assessor the right to visit your property for assessment purposes.
"273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES.
Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of duties, enter any dwelling-house, building, or structure, and view the same and the property therein.
Any officer authorized by law to assess property for ad valorem tax purposes shall have reasonable access to land and structures as necessary for the proper performance of their duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the county assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition."
- You have the right to refuse the assessor access to your property. However, doing so forfeits your ability to appeal your assessment because the assessor must make assumptions about the condition of the property.
- Each township/city in Hubbard County hires their own assessor, so concerns regarding their conduct and performance should be directed to that town board/city council (for a list of township/city officers, click here). You may also submit concerns to our office and we will forward them to the appropriate authority.
Why doesn't my local assessor schedule appointments to view my property?
In a nutshell, its just not feasible for the local assessors to schedule appointments to view property. They are statutorily required to view at least 1/5th of the properties in their district each year, plus those that are under construction, have recently sold, or have otherwise been flagged for review. That can range from hundreds of parcels to thousands for some assessors.
If you would like to call your local assessor, click here.
How do I apply for homestead?
Homestead applications can be found under Application & Forms on the left menu.
Contact the County Assessor's Office if you have questions regarding which application to complete.
When are homestead applications due?
For real property, property must be owned & occupied by December 31st and homestead applications must be submitted by December 31st of the current year to effect the following year's taxes.
For personal property, homestead applications must be submitted by May 29th of the current year. Personal property taxes are assessed and payable in the same year.
Can I claim homestead in two places in the same year?
Yes and no. Under MN Statute, you may only claim one homestead in Minnesota. However, if you claimed homestead at one property on January 2nd and move to another home before December 1st of the same year, you can apply for homestead there and receive the benefit on both homes for that one assessment year. The homestead will then be removed from your previous residence for the next assessment.
How do I appeal my property value or classification?
You are always welcome to request the local assessor review your property any time of the year, but changes may not take effect until the next assessment year. Click here to contact them directly.
Under MN Statute, there are two formal appeal options.
Option 1 - Local Board of Appeal & Equalization (LBAE): These hearings are held annually in April-May. The LBAE is made up of the local town board or city council members. The LBAE is followed by the County Board of Appeal & Equalization (CBAE) held in June.
Every assessor's office is required to send Notices of Valuation and Classification for each property by the end of March annually to notify property owners of the new assessed value & classification. Property taxes for the next year are based on that data. If property owners disagree with the value/classification, they may appeal to the LBAE. Those meeting must occur in April-May. Property owners who are not satisfied with the outcome of those hearings may then appeal to the County Board of Appeal & Equalization in June.
Option 2 - Tax Court: Taxpayers may choose to skip the LBAE & CBAE entirely and go directly to Tax Court. Petitions must be filed by April 30th of the year the tax becomes payable. Visit the MN Tax Court website here.
Click here for more information about both options for making a formal appeal.
How is my property classification determined?
Property is classified according to its demonstrated use. If there is no demonstrated use, it is classified according to its highest and best use.
What is the difference between Estimated Market Value and Taxable Market Value?
Estimated Market Value is a value that represents what the property would sell for in an open-market arm’s length transaction on January 2 of each year.
Taxable Market Value is the Estimated Market Value minus any value exlcusions due to special property tax programs or classifications. The two values may be the same. This is the value used to calculate property tax.