Minnesota Property Tax Appeal — 2026 Guide

How to Appeal Your Property Tax Assessment in Minnesota

The general appeal process in Minnesota:

1. Meet the deadline: Minnesota uses a sequential board-session track. First, attend your jurisdiction's informal review (the assessor's Open Book meeting) or appeal in person at the Local Board of Appeal and Equalization, which meets between April 1 and May 31 and must adjourn within 20 days of convening. If unsatisfied, appeal to the County Board of Appeal and Equalization, which meets in June. You must appeal to the Local Board before the County Board. Alternatively, you may skip the boards and petition the Minnesota Tax Court directly; the petition must be filed on or before April 30 of the year in which the tax becomes payable (i.e., April 30, 2026 for the assessment that determines taxes payable in 2026).
2. File a appeal: Contact your county's BAE or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the Board of Appeal and Equalization.
5. Escalate if needed: After the initial hearing, consider Local Board of Appeal and Equalization (LBAE) — the town board or city council sitting as the local board; meets between April 1 and May 31 and must adjourn within 20 days of convening; must be appealed to before the County Board (Minn. Stat. §274.01).