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.

  • 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 277.01MS 270.95MS 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.  This 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.