Important Dates & Deadlines
The following is a list of major events and dates in the property tax system for County Assessors. For those dates in the statutes which fall on a Saturday, Sunday, or a legal holiday, the effective date is usually the following business day. In parentheses following some of the dates are the Minnesota Statutes for your reference.
January
January 2
The annual assessment date for both real and personal property
(MS 273.01 & MS 273.125, Subd.1)
February
February 1
Last day to file for exemption
March/April
The County Assessor will be mailing Value Notices to all property owners at least 10 days prior to the meeting of the Local Board of Appeal and Equalization held during April and May
April
April 1
First day that Local Boards of Appeal and Equalization may meet
(MS 274.01)
April 30
Last day for a taxpayer to file a tax court petition relating to the objection of current taxes on real or personal property
May
May 1
Last day for a property owner to file an application for deferment of taxes and assessment for the next taxes payable year under the "Green Acres" law
(MS 273.111, Subd. 8)
May 15
Last day to pay the first half (or all if $50 or less) of real property taxes or personal property taxes without penalty
(MS 277.01, MS 270.95, MS 279.01 or MS 469.040, Subd. 3)
May 29
Last day for owners of manufactured homes (mobile homes) assessed as personal property to establish homestead and apply for homestead
May 31
Last day for Local Boards of Appeal and Equalization to meet
(MS 274.01)
June
Mid-June
The County Board of Appeal and Equalization meetings will be held after the second Friday of the month. Check your valuation notice for the actual date and time
July
July 1
All assessments of personal and real property are final. No changes in values may be made after July 1 except as authorized by statute
(MS 274.175)
July 1
The day which some properties will become exempt and some become taxable for that year's assessment when acquired by a different entity
July 15
The county treasurer will mail all the tax statements for owners of manufactured homes (mobile homes) before July 15th
August
August 15
Last day for a taxpayer to file for Property Tax Refund, Form M-1PR
August 31
Last day to pay the first half (or all if $50 or less) of personal property taxes on manufactured homes (mobile homes) without a penalty
(MS 273.125, Subd. 3)
October
October 1
Last day for persons who are either blind or permanently and totally disabled to apply to the Department of Revenue for the special homestead classification
October 15
Last day to pay the second half of non-farm real property taxes for real property and personal property without penalty (includes special assessments)
November
November 15
Last day to pay the second half of farm real property taxes without penalty
(MS 279.01, Subd. 3)
November 15
Last day to pay the second half of manufactured home (mobile home) personal property taxes without penalty
(MS 273.125, Subd. 3)
December
December 31
Last day to apply for homestead for the current assessment year. The Owner must own and occupy the property
December 31
Deadline to make an application for the Disabled Veterans Market Value Exclusion
Questions?
If you have questions about any of these dates or deadlines, please contact: