Important Dates & Deadlines

Assessor

Shown below are dates for some of the important functions of the assessor's office.  These dates are determined by either State statute of by the Department of Revenue.

JANUARY

January 2 - The annual assessment date for both real and personal property (MS 273.01 & MS 273.125, Subd.1 )

January 15 - The last day for resort owners to submit a declaration to the county assessor for class 1c and 4c(5) resort classification.

MARCH

March 31 - Last day for the county treasurer to mail tax statements for owners of real and personal property (this does not include personal property mobile homes).

APRIL

April 1 - First day that local boards of review may meet. (MS 274.01 )

April 1 - Spring-Mini Abstract due to the Minnesota Department of Revenue.

April 30 - Last day to file petition with Minnesota Tax Court to contest the valuation and/or classification of real property for the current tax payable year.

MAY

May 1 - Last day for a property owner to file an application for the Managed Forest Land classification in order to be eligible for the following years taxes.

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 $250 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 that local boards of Appeal and Equalization may meet (MS 274.01)

JUNE

The County Board of Appeal and Equalization meeting will be held sometime during the last 10 meeting days of June after the second Friday of the month.  The actual date is printed on the valuation notice that is received in April (MS 274.14 ).

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 - Last day the county treasurer may mail tax statements for owners of manufactured homes that are assessed as personal property.

AUGUST

August 15 - Last day for a taxpayer to file a for Property Tax Refund, Form M-1PR

August 31 - Last day to pay the first half (or all if $250 or less) of personal property taxes on manufactured homes (mobile homes) without a penalty. (MS 273.125 , Subd. 3)

SEPTEMBER

September 1 - Fall-Mini Abstract due to the Minnesota Department of Revenue. 

September 1- Assessment Abstract due to the Minnesota Department of Revenue.

September 1 - Last day for a taxpayer to file a petition with the district court administrator regarding personal property manufactured home valuation or taxes for the current payable year. (MS 273.125 , Subd. 4)

September 30 - Deadline for landowners to submit an application for the Sustainable Forest Incentive Act to the Department of Revenue.

OCTOBER

October 1 - Last day for persons who are either blind or permanently and totally disabled to apply to the County Assessor for the special homestead classification.

October 15 - Last day to pay the second half of non-farm property taxes for real and personal property without penalty.  This includes special assessments.

NOVEMBER

November 3 - Last day for a property owner to apply for deferment of taxes and assessment for the next taxes payable under the Open Space Law. (MS 273.112, Subd. 6)

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 1 - Last day for owners of real property to establish their homestead for the current assessment year.

December 15 - Last day to apply for homestead for the current assessment year.  Owner must own and occupy property by December 1st.