Assessment Appeals

Appeal Process

Contact the Assessor 507 328-7670, or

Visit the Assessor's office at Property Records, 151 4 Street SE, Rochester MN 55904, or

Talk to county staff to review your information and talk about your value or classification


Then, if still not resolved:
Attend the appeal meetings listed on your Value Notice

If your city or township has a Local Board of Appeal & Equalization, you must start there,

If your city or township no longer has a Local Board of Appeal & Equalization you would go directly to the County Board of Appeal & Equalization

Finally, if your concern is still not resolved:
You may petition the Minnesota Tax Court.

Tax Petitions may be filed after you receive your value notice and before April 30 of the year the taxes are payable

Contact the MN Tax Court, 651 296-2806


OR - You may file an Abatement -

A 'tax abatement' is a formal, written request, made to the County Assessor on a form set by the MN Dept. of Revenue, to change the market value or classification on a property

Contact the County Assessor regarding Abatements

• How to Appeal the Value or Classification of Your Property(48KB)
• How to Appeal Your Property Value (Spanish-45KB) 
• Preparing an Appeal for the Boards(146KB)
• Preparing an Appeal for the Boards (Spanish-44KB) 
• Understanding Your Assessment and Appeals Process(49KB)
• Local Board of Appeal and Equalization Training
• Local Board of Appeal and Equalization Schedule 2013(20KB)