Important Dates and Deadlines

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)
 
March
March 31 - Last day to file a petition in the office of the district court administrator objecting to the current taxes on real property.

March 31 - Last day the county treasurer will be mailing tax statements for owners of real and personal property, except manufactured homes (mobile homes).
 
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 the months of 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.

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
The County Board of Appeal and Equalization meetings will be held sometime during the last 10 meeting days of June after the second Friday of the month.  The actual date is on the Value Notice.
 
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 1 - Deadline to make application for the Disabled Veterans Market Value Exclusion

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.  This includes special assessments.
 
November
November 15 - Last day to pay the second half of farm real property taxes without penalty.

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.