What is the responsibility of the Assessor in the property tax system?

County assessors estimate property market values and classify them according to their use for property tax purposes. Every year the assessor reviews the market valuation of all properties in each jurisdiction to determine if changes in the real estate market require a change in the estimated market value. Minnesota law requires assessors to actually view each parcel of real estate every five years to appraise its market value. In addition, each year the appraiser inspects parcels with new construction, alterations, or improvements.

Taxing jurisdictions such as the county, schools, cities and townships, adopt budgets after public hearings. This determines the tax levy, which is used to calculate the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value and classification of your property district.

The Assessor's responsibility is with market value and classification, not taxes. The Assessor does not:

  • Collect Taxes
  • Calculate Taxes
  • Determine Tax Rate
  • Establish Property Tax Laws

For more information, contact the Assessor at 218-384-9142.

Show All Answers

1. What is the responsibility of the Assessor in the property tax system?
2. What is market value?
3. How does the Assessor determine the estimated market value?
4. Why has my value changed for year to year?
5. How can I judge the accuracy and fairness of my value and classification?
6. Does the estimated market value increase at the same rate on all properties?
7. Does an increase in market value mean that my taxes will increase?
8. Can the estimated market value change even if an appraiser has not been inside my property?
9. What is classification?