MINNESOTA

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County or City
Collection Authority: County
Level One Appeal Name: Optional to either the City or County BOE or State Tax Court
RE Rendition Required: No – Except State Tax Court petitions require rental income, expense and rent roll submission by August 1st following the appeal filing
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 2
Appeal Deadline: Apr 30 (In year following assessment date), Mar-Apr (City Boards of Equalization), May-June (County Boards of Equalization)
Tax Bills Due: May 15 (1st half installment, based on prior-year EMV), Oct 15 (2nd half installment, based on prior-year EMV)

Key Tax Dates – Personal Property
Assessment Date: Exempt
PP Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.