The appeal checklist

Step 1: decide whether it is worth your time

• Find your effective tax rate: last year's total net tax divided by last year's taxable market value. Most Minnesota homesteads land between 1.0% and 1.5%.
• Every $10,000 of value reduction is worth roughly $100 to $150 per year at those rates.
• Write one sentence saying why the house is worth at least $20,000 to $30,000 less than the assessed value. If you cannot, stop here; a phone call to the assessor is still free, but a filing will cost more than it returns.

Step 2: pull the records (all free)

• Your valuation notice (mailed in March).
• Your property record card from the county assessor. This lists every fact the county believes about your house.
• Your last two property tax statements.
• The sales the assessor relied on for your neighborhood. Ask; it is public data.

Step 3: audit the record card

Factual errors are the cheapest wins. Walk the card against the actual house and photograph anything wrong.

• Finished square footage counts only actually finished space.
• Bathroom count includes only completed baths.
• Basement finish and walkout status are right.
• Outbuildings still exist and their condition grade is current.
• Acreage and site characteristics are right, including wetland or unbuildable portions.
• Condition and quality grades match the real kitchen, roof, and mechanicals.

Step 4: build the comparable sales grid

• Three to six arm's length sales within about 12 months of the January 2 assessment date.
• Same city or township first; similar size (within about 25%), similar land, similar age and condition.
• For each: address, sale date, price, square footage, beds and baths, lot size, and one line on how it compares to yours.
• Close with one paragraph: the sales support a value between $X and $Y; the assessment exceeds that range by $Z.

Step 5: work the routes in order

• Call the assessor's office (number on the notice). Lead with record card errors, then the sales grid. Free, and it waives nothing.
• Local Board of Appeal and Equalization: April 1 to May 31, exact date on the notice. Appear in person or by letter with a one-page summary and your evidence.
• County board: June, starting the second Friday, if the local board did not resolve it.
• Minnesota Tax Court petition: filed and served by April 30 of the year the tax is payable. This route stays open even if you skipped the boards.

Step 6: the Tax Court filing, if it comes to that

A complete filing has four pieces. The current petition form and instructions are free at mn.gov/tax-court.

• The Real Property Tax Petition, with the Small Claims box checked if the parcel is your homestead with one dwelling.
• The property identification attachment: your valuation notice or tax statement. No appraisal at this stage.
• Proof of service on the county auditor. The default is personal hand-delivery; call first to ask whether your county accepts mail or email service.
• The filing fee at the district court: $150 for Small Claims or $310 for Regular Division, plus a county law library fee of roughly $10 to $15.
• Keep paying the taxes on schedule while the case is pending, or it is automatically dismissed.