Interested in knowing more about the way your taxable property values are set?
Have a concern or question about that value or your property’s classification? It’s a long process, usually involving a number of steps, which can become confusing. Below, you will find general outline of the important dates and steps in a property valuation, classification, and appeals process.
For more information about the current property tax process: County Board Assessment Update Presentation 2021 (PDF)
October 1 through September 30: The “sales study period”
So, what does this mean? Basically, the Assessor’s Office tracks all real estate sales in Scott County and analyzes market trends as part of determining property valuations. For the 2022 valuation (for taxes payable in 2023), Assessors followed the market in 2021 and made adjustments as the market indicates.
Then, the Minnesota Department of Revenue compares those same sales from October 1 to September 30 to the Assessors’ estimated market value to determine whether those assessments are unbiased, fair, and reasonable.
January 2: Property valuations set
All properties are valued as of January 2 each year for taxes payable the following year. So, this means the January 2, 2022 valuation of every property in Scott County will be used in calculating its property taxes for 2023.
Why the delay? One reason for this lag in time (January to March) is to allow time for taxpayers to appeal their property’s valuation and classification.
March: Tax Statements & Valuation Notices Mailed
The official Tax Statements are mailed out in March of each year – along with Notices of Valuation and Classification for the following year. So, in March 2022, the Tax Statement for taxes payable 2022 were mailed to taxpayers, along with the Notices of Valuation and Classification for 2022 (for taxes payable in 2023).
If a taxpayer wants to appeal their property valuation or classification as listed in the March notice, this is the beginning of the appeal process:
- Taxpayers may always contact the Assessor for their area with questions and concerns regarding their valuation or classification; the telephone number of the appropriate Assessor is listed on the notice. Please note, however, that the appeals process for taxes payable in 2022 has elapsed (unless a taxpayer chooses to go through the state appeals process – see below under “Minnesota Tax Court filing deadline”). When you receive your next notice (in March 2022 for taxes payable in 2023), please make sure to read your notice carefully!
- For a broad overview of market changes used in the annual assessment, please click the link below. This will provide a general perspective of how property values have, or have not, changed over the past year.
March – May: The appeal process may begin
March through May (please check your Valuation Notice for information specific to your property) is the beginning of the three-part formal appeal process.
During this time period, Local Boards of Appeal and Equalization for Valuation and Classification meet, which differs by the location of the property. The meeting dates are listed on the Notices of Valuation.
If taxpayers haven’t been able to resolve any questions regarding the classification or valuation of property with the County Assessor, they may attend this meeting. Again, the date of the meeting for your specific property is listed on your Valuation Notice.
Alternatively, you may also send a designated representative to the meeting or send a letter prior to the meeting.
And this is important: You can’t appear to appeal your valuation or classification at the Scott County Board of Appeal and Equalization meeting unless you have first attended the Local Board of Appeal meeting or your property is located in an area that does not hold a Local Board of Appeal meeting. Again, check your Notice closely for this information.
April 30: Minnesota Tax Court filing deadline
If a taxpayer chooses to appeal to the Minnesota Tax Court, he or she must file with the Tax Court by April 30 to appeal the current year’s taxes or the valuation and classification for that payable year. For example, the 2022 valuation and classification for taxes payable in 2023, a taxpayer must file by April 30, 2023.
May 15: First half of property taxes due
The first half of your property taxes is due as of May 15 of each year. Taxpayers received their Tax Statement, along with their Valuation Notice, in March.
June: The Scott County Board of Appeal and Equalization meets
The Scott County Board of Appeal and Equalization – a special board consisting of locally appointed citizens -- meets in June each year. The date of this meeting is shown on your Notice of Valuation and Classification.
Remember: Taxpayers must have appeared at the Local Board in order to appear at County Board, unless they live in an area that does not hold Local Board of Appeal meetings (check the Notice carefully for this information).
October 15: Second half of property taxes due
The second half of your 2022 property taxes is due on this date. You will not receive a second tax statement, but will pay using the statement received in March.
Note: The second half of agricultural property taxes is due November 15.
November – December: Truth in budgeting meetings
All jurisdictions -- including cities, school boards, and counties -- conduct Truth in Budgeting meetings, which are designed to allow taxpayer comments on the proposed levies for the upcoming property tax year. This year, Scott County’s public meeting is scheduled for December, 2022. Please remember this is not a meeting to appeal a property’s valuation or classification.
Notices of this meeting are mailed in November, and show the actual taxes levied on the property for the current year and the estimated property taxes due for the following year. The notice will also show the market value and classification of the property for the two assessment years.
April 30: Minnesota Tax Court filing deadline
As noted above, taxpayers must file with the Minnesota Tax Court by this date to appeal either the valuation or classification for the current year for their property (for the current year, this means the taxes due in 2022, or the valuations listed in the 2021 Valuation and Classification Notice).
For more information, contact Minnesota Tax Court at:
Minnesota Judicial Center
25 Rev. Dr. Martin Luther King, Jr. Boulevard
St. Paul, Minnesota 55155
All claims must be filed on or before April 30 of the year the tax becomes payable. You may also choose to appeal directly to the Tax Court, without attending local and County Board meetings.