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42 | Page <br /> <br />Appeals Process <br /> <br />In Minnesota, property tax laws provide the legal parameters that govern the work of assessors. <br />These statutes lay down a cycle of assessment activities that are conducted on an annual basis. <br />Each year, assessors are required to work on a number of tasks that include listing, valuing, and <br />classifying all taxable properties; processing both real and personal property transfers; analyzing <br />market data; monitoring assessment levels for several different classes of property; and <br />arranging and conducting an appeals process. <br /> <br />The latter of these activities is a key part of the assessment cycle that provides property owners <br />with an opportunity to review and, if necessary, challenge their estimate of market value and/or <br />classification that will be used for taxation purposes in the following year. <br /> <br />At what point in the assessment cycle does the appeals process begin? <br />The appeals process begins in March and extends through June. When property owners receive <br />their Valuation Notices during the month of March, they should read them carefully for <br />instructions about deadlines, filing procedures, meeting dates and times. If they are not clear, <br />they should call the assessor’s office for clarification and additional information because a missed <br />deadline, an incorrect filing, or the failure to attend a scheduled meeting can cause an appeal to <br />be dismissed. <br /> <br />What steps should property owners take to appeal their assessments? <br />There are two avenues of appeal that property owners may take to challenge their assessments. <br />The first route is referred to as the three-step appeal and the second is known as the one-step <br />appeal. These steps are illustrated in the flow chart on the following page. <br /> <br />How should property owners begin their appeal? <br />Property owners are encouraged to contact their appraiser to discuss their property assessment <br />concerns. An informal meeting can be scheduled to review the property, examine market data, <br />answer questions, and clarify the valuation and classification practices used. This discussion can <br />also be handled by telephone, mail, or email during regular business hours. <br />