Appealing Your Value

The 2020 open book meetings will be held via phone due to COVID-19 concerns.

• Open book dates:
  • April 6, 10 a.m. to 7 p.m.
  • April 7, 8:30 a.m. to 4 p.m.
• Customers can mail or provide electronic documentation (such as a recent appraisal or sale of the property) that supports your claim of overvaluation or erroneous classification. The appraiser that you speak with over the phone can discuss which method works best for providing them supportive documentation.
• An over the phone review of your property will be required prior to any value adjustment. 
• Based on the documentation you provide and our over the phone review, we may be able to adjust the valuation or classification of your property without further appeals. 
• You will be notified by mail or email of the Assessor's findings.

You may request a formal review by the County Assessor by completing a County Board of Appeal and Equalization form. Contact 651-266-2131 to obtain a form.

• Include documentation supporting your appeal, such as an appraisal or recent sale of the property.
• Appeal forms must be received or postmarked by May 8, 2020. Appeal forms and supporting documentation can also be emailed to AskCountyAssessor@ramseycounty.us
• Your appeal application will be reviewed and an over the phone  inspection will be scheduled.
• You will be notified by mail or email of the Assessor's findings.

If you disagree with the Assessor's findings, you may appear before the County Board of Appeal and Equalization in person, through a letter, or through an authorized representative.

The 2020 County Board of Appeal and Equalization will meet at the Ramsey County Plato Building or may be held virtually (or via phone) if needed due to COVID-19 concerns.

• The board will convene June 15, 2020 and adjourn on or before June 26, 2020.
• Appointment times will be scheduled from 9 a.m. to 5 p.m. or 9 a.m. to 7 p.m.
• You must call 651-266-2131 in advance to be scheduled on the agenda.
• All appearances are by appointment only.
• You will be notified by mail or email of the board's findings.

The filing deadline for property tax appeals has been extended to May 30, 2020 for 2020 petitions (current year) only. In Ramsey County, the County Assessor will now accept service of tax petitions for all Chapter 278 statutory service recipients (attorney, auditor/treasurer, assessor). During the emergency, please serve petitions through email or mail. The document Tax Petition Service During Pandemic explains the process.

• Minnesota Tax Court 
• See Minnesota Statute 645.151
• Seven step guide to property tax petitions (PDF)

Small Claims Division Court

You may take your case directly to the Small Claims Division of Tax Court if:

• The Assessor’s estimated market value of your property is less than $300,000; or
• The entire parcel is classified as a residential homestead and the parcel contains no more than one dwelling unit; or 
• You are appealing the denial of the homestead classification.
• Filing fee for Small Claims Division is $150, plus the $10 Law Library fee. Contact the Court Administrator's Office for additional fee information. 

Regular Division Court

Regardless of your property type or the nature of your claim, you always have the option to file directly with the Regular Division of Tax Court. Filing fee for Regular Division is $310, plus the $10 Library fee. Contact the Court Administrator's Office for additional fee information.

For more information, contact the Minnesota Tax Court.

Dismissal of property tax petition

Any property owner's property tax petition may be dismissed - meaning that it is removed from the court before a final judgment can be reached - at any point during the petition process. Dismissal means that there will be no change in your property taxes for the taxes payable year for which you were petitioning.

There are three main reasons for which a petition may be dismissed.  Please note that two of the three reasons apply to income-producing property types only.

• Failure to pay your property taxes: Property taxes must be paid in full and on time, even though you are contesting them, per Minnesota Statute 278.03.
• Failure to provide financial/rental information: By August 1^st of the taxes payable year, financial information must be provided to the County Assessor, per Minnesota Statute 278.05, subd. 6.
• Failure to submit an independent appraisal: Following submission of the above material, both you and the Assessor's Office must prepare a unique appraisal for the property in question.

Pursuant to Minnesota Statutes, section 278.05, subd. 6, the petitioner contesting the value of income-producing property must provide the county assessor with income and expense figures in the form of:

• A year-end financial statement for the year prior to the assessment date
• A year-end financial statement for the year of the assessment date
• A rent roll on or near the assessment date listing the tenant name(s), lease start and end dates, base rent, square footage leased, and vacant space
• Identification of all lease agreements not disclosed on a rent roll, listing the tenant name(s), lease start and end dates, base rent, square footage leased, and vacant space
• Net rentable square footage of the building or buildings
• Anticipated income and expenses in the form of a proposed budget for the year subsequent to the year of the assessment date

The petitioner must submit these to the assessor no later than August 1 of the tax year under appeal.  If you fail to comply with this requirement, your petition will be dismissed.

You must also submit to the county attorney the appraisal of the property that you intend to use at the trial, at least five (5) days before the trial.  If you do not submit the appraisal on time, you will not be allowed to use it at your trial.

Regardless of the status of your petition, you must continue to pay property taxes. Failure to pay the taxes in full (or the lesser amount permitted by law) in a timely fashion will result in the automatic dismissal of the petition under Minnesota Statute. The tax may be paid in full or in the following manner:

First-half tax due (May 15)

• In full

Second-half tax due (October 15)

• If the total second-half tax is $2,000 or less, 50% of the second-half tax plus the balance of special assessments must be paid.
• If the total second-half tax is greater than $2,000, 80% of the second-half tax plus the balance of the special assessments must be paid

Please note that special assessments are shown as principal and interest on the tax statement. Even if the law permits a lesser amount of taxes to be paid on October 15, failure to pay the full amount of tax will cause property tax records and statements to indicate that there are delinquent taxes. This may present problems in:

• Selling the property
• Filing for the Minnesota Homestead Credit Refund and Renter's Property Tax Refund
• Acquiring or renewing a liquor license

If the decision of the Tax Court is in the petitioner's favor and a refund is due, it will include any overpayment plus interest calculated to the date the check is issued. If a new property value is processed before the tax becomes due, a corrected tax statement will be mailed. If there is a tax balance due to the county, a statement will be mailed to the taxpayer with 20 days to make the payment