How to Appeal an Assessed Market Value or Classification

You have the right to appeal your property valuation if you feel your property is:

• Classified improperly
• Valued at an amount higher or lower than you could sell your property for
• Valued at a level different from similar properties in your area

Estimated market value

The estimated market value of a property is the amount the assessor estimates a buyer would pay for a property if it were offered for sale. Each year, the assessor reviews the market valuation of your property to determine if changes in the real estate market or improvements to the property require a change in the estimated market value. The estimated market value of your property plays a significant role in how much property tax you pay.

Classification and class rate

All property is classified by the assessor according to its use. Each class of property (residential, agricultural, seasonal recreational residential, commercial, industrial, etc.) may be taxed at a different percentage of its value. This percentage, or class rate, is determined by state legislature. Like market value, the class rate of your property plays a significant role in how much property tax you pay.

Steps to Appeal Your Assessment

Step 1: Contact the Houston County Assessor’s office

Please contact the Houston County Assessor’s office to discuss your property’s value, classification, and features. Most issues can be resolved by contacting the assessor’s office: (507) 725-5801 or

Step 2: Appeal to the Local Board of Appeal and Equalization

If issues were not resolved by contacting the assessor’s office, and your jurisdiction has a Local Board of Appeal and Equalization (LBAE) meeting, you (or a representative of your choice) may present your appeal directly, or in writing, to the local board at the LBAE meeting. This board consists of your local township board members or city council members. If your jurisdiction does not hold an LBAE meeting, you may bring your appeal to the County Board of Appeal and Equalization meeting (see Step 3 for details).

The LBAE cannot change any value or classification without factual evidence, and the board cannot take any action on an appeal made by a property owner who refused an assessor access to the property. Please provide the board with the estimated market value you are appealing for and bring factual evidence to support your appeal such as comparable sales data, a recent appraisal, and/or photos.

The LBAE will then vote on your appeal. The board may vote to change the estimated market value to the value suggested by you, they may vote to impose a different estimated market value, or they may vote for no change to the estimated market value.

 If you disagree with the outcome of your appeal at the LBAE meeting, you may take your appeal to the County Board of Appeal and Equalization.

Step 3: Appeal to the County Board of Appeal and Equalization

If issues were not resolved at the LBAE meeting, or if your property is in a jurisdiction that does not hold an LBAE meeting, you (or a representative of your choice) may present your appeal directly, or in writing, to the County Board of Appeal and Equalization (CBAE) at the CBAE meeting.

Please provide the board with the estimated market value you are appealing for and bring supporting evidence for your appeal to the CBAE meeting (as referenced in Step 2). Appeals must be based on facts, and the board cannot take any action on an appeal made by a property owner who refused an assessor access to the property.

The CBAE will then vote on your appeal. The board may vote to change the estimated market value to the value suggested by you, they may vote to impose a different estimated market value, or they may vote for no change to the estimated market value.

If you disagree with the outcome of your appeal at the CBAE meeting, you may take your appeal to the Minnesota Tax Court.

Step 4: Appeal to the Minnesota Tax Court

You have until April 30, of the year the tax becomes payable, to appeal your assessment to the Minnesota Tax Court. For example, you must appeal your 2027 valuation and classification on or before April 30, 2028.

The Tax Court has two divisions, Small Claims Division and Regular Division. The proceedings of the small claims division are less formal and many people represent themselves. Decisions made by the small claims division are final and cannot be appealed further.

The regular division will hear all appeals, including those within the jurisdiction of the small claims division. Decisions made here can be appealed to a higher court. Most people who appeal to the regular division hire an attorney because the hearing is conducted according to the Minnesota rules of civil procedure.

 You may obtain complete information on Minnesota Tax Court appeals by contacting: