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Appraisal Process
How often must the appraiser review my property?
Under Minnesota Statute 273.08, the appraiser is required to physically
review each property at least once every five years. The appraiser may
visit your property at shorter intervals for any of the following reasons:
- To review new construction as a result of a permit. The appraiser may
stop by each year until all of the work is completed.
- To complete a review appraisal for an appeal, such as the Local Board
of Appeal and Equalization or a tax petition.
- To review the property at the property owner's request.
- To review the property at any time the assessor feels that the property
information may be in error and/or an incorrect value may have been placed
on the property.
Why must the appraiser view the inside of the property?
Each property has unique characteristics that contribute to the total value. It is
necessary for the appraiser to view the interior of the property to document the
amenities and determine the quality and condition of each property. This information
is then entered into a computerized valuation system and a property value is calculated.
This valuation system is based on sales information extracted from the Washington County
real estate market.
Am I notified when my property is going to be appraised?
A few weeks before the appraiser begins working in a particular neighborhood, a postcard
will be mailed to you letting you know he or she will be in the area. Appointments are
scheduled every half hour during the normal workday, although staff will try to accommodate
your schedule where possible. The appraisal walk-through will take 10 to 15 minutes and
the appraiser will try to answer any questions that you may have.
What happens if I do not let the appraiser in my home?
In order to obtain a fair and equitable assessment, it is best for the appraiser to review
the interior of your home. If an appraiser is unable to review the interior of your property
he or she will make a value estimate. Any changes to a value that was estimated will require
an interior inspection.
Will the appraiser be able to tell me what the value of my property is at the
conclusion of my appointment?
No. Values are not calculated until January of each year. This allows staff the opportunity
to use the most current sales information available in determining market values. You will
receive your value notice in March of the following year.
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Appraisal Staff
Who are the property appraisers and what training do they have?
The appraisers working for the Washington County Assessor's Office are professional
appraisers certified and licensed by the State Board of Assessors. Certification requires
experience and continuing education through the University of Minnesota, assessing
organizations such as the International Association of Assessing Officers (IAAO), the
Minnesota Association of Assessing Officers (MAAO), and other organizations offering
appraisal classes such as the Appraisal Institute.
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Market Value and Appeals
What is market value?
Minnesota statute 273.03 defines market value as " the usual selling price at the time of
assessment." The Assessor's Office works throughout the year to establish market values of
each property for the following Jan. 2 assessment date.
How is market value determined?
- The characteristics of each property are entered into a computerized system, which
aids the assessor in establishing market value.
- These property characteristics are collected and/or verified at least once every four
years by a member of the assessing staff during the reappraisal process or when reviewing
new construction. Accurate information such as the size, quality level, condition and
amenities of each property is essential in order to estimate a fair market value. The
market value estimated by the Assessor's Office should be at or very close to the amount
the property would sell for if placed on the open market.
Why market values may change from year to year
Property values change continuously depending on the economic conditions affecting the local
housing market. In addition to market changes, physical changes made to your property can
also affect your market value. All factors are considered in estimating the value of
property.
Am I notified about my market value?
In late March of each year the Washington County Auditor's Office sends out a market value
notice for each taxable parcel in the county. The notice provides you the opportunity to
review the market value and the classification established by the assessor. The classification
is how the property is being used as of January 2 of that year. For example, property may be
residential homestead (owner occupied), residential non-homestead, agricultural or
commercial.
What should I do if I feel my market value or classification is incorrect?
There are two avenues of appeal that property owners may take to challenge their assessments.
The first route is referred to as the three-step appeal process and the second route is known
as the one-step appeal process.
- The three step appeal:
- Property owners who have questions or concerns regarding the market value or
classification of their property are encouraged to contact the property appraiser
responsible for their area by calling (651) 430-6175.. In most cases an interior inspection
of the property will be necessary. We have found that a large number of property owner concerns
can be resolved after speaking to an appraiser.
- If your questions or concerns are not resolved after talking with your appraiser
you may appear before the Local Board of Appeal and Equalization or attend the Open
Book meeting in your community. These meetings are held in April or May. Please
reference your valuation notice or call your appraiser to find out the time and
place of the meeting held in your community. Your appeal can be made in person,
through a letter or through a representative authorized by you.
- If property owners are not satisfied with the action taken at the Local Board of
Appeal and Equalization, they may appear (in person, through a designated
representative, or by sending a written request) before a second board, called the
County Board of Appeal and Equalization. In order to be put on the agenda for the
County Board of Appeal and Equalization please contact the Assessor's Office at
(651) 275-8759 by May 14, 2010. The County Board is made up of elected county
commissioners, the county auditor/treasurer, and/or appointed officials. The 2010
County Board of Appeal and Equalization is scheduled for June 15, 2010. Property owners
who appeal their assessments at this level must have first appeared before the Local
Board of Appeal and Equalization if they choose to have their grievances acted upon
by this Board.
If property owners still feel aggrieved as a result of the action taken by this Board,
they may file a petition in Minnesota Tax Court (i.e. small claims or regular division
depending upon property type and estimated market value). All appeals must be filed on or
before April 30 of the year the tax becomes payable.
- The one step appeal:
The one-step appeal process bypasses both the Local Board of Appeal and the County Board
of Appeal and Equalization. It involves making an appeal directly to the regular division
of Minnesota Tax Court. The same filing requirements and deadlines apply to all property
owners who choose this route. The Minnesota Tax Court is located at 25 Rev. Dr. Martin
Luther King, Jr. Boulevard, Minnesota Judicial Center, Suite 245, St. Paul, MN 55155.
The phone number is (651) 296-2806. You may also visit the Minnesota Tax Court Web site
at: www.taxcourt.state.mn.us
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Homestead Credit
What is homestead credit?
A homestead credit is a statutory reduction to the general property tax for certain
property that is occupied as a person's primary place of residence.
How does a property I own qualify for a homestead credit?
- The property must be both owned and occupied by the owner or occupied by a qualifying
relative of an owner on January 2nd of the assessment year, or by December 1st of the
assessment year, and an application for homestead must be completed by December 15th of
that year.
- Qualifying relatives for homestead purposes are defined as an owner's son, son-in-law,
daughter, daughter-in-law, stepchild, parent, parent-in-law, stepparent, grandchild,
grandparent, grandparent-in-law, sister, sister-in-law, brother, brother-in-law, aunt,
uncle, nephew or niece.
- The person applying for homestead must occupy the property as their primary residence.
- You must be a Minnesota resident. (If the property is the primary residence of a .
qualifying relative of an owner, it is not necessary for the owner to be a Minnesota
resident, unless the relative homestead is being extended to farmland).
What do I have to do to receive the homestead classification and credit on my property?
- You must qualify for homestead as outlined above. You will be required
to show proof of ownership (deed), and may be required to show proof of occupancy.
- You must file an initial homestead application with Washington County.
This may be done at the Property Records & Taxpayer Services Department in the Valley Ridge Mall in Stillwater, or at any of the satellite locations. You may also call (651) 430-6110 to have an application sent to you.
- You must provide the names and Social Security Numbers of
all owners of the property on
the homestead application. In cases of relative homestead where the property is not owner
occupied, the names and Social Security Numbers of the owner's relatives occupying the
property as their primary residence must be provided.
- All owners of the property, and in the case of relative applicants,
all of the owner's
relatives occupying the property must sign the homestead application.
- If the property was purchased for more than $1000, by Law (Minnesota Statute 272.115),
a Certificate of Real Estate Value must be filed with the County Auditor before the homestead
classification can be extended to the property. In most instances this is done by the
Closing Company who handled the sale/purchase.
Why must I provide my Social Security Number?
Even though Social Security Numbers are private information, under Law
(Minnesota Statute 273.124, Subd. 13), Social Security Numbers must be provided before
the homestead classification/credit will be granted. Social Security Numbers are used
to determine if owners or relatives of owners have applied for more than one homestead
in the State.
Can I file for homestead on more than one property?
- To be eligible for full homestead benefits, you must meet all of the qualifications for
homestead on or before January 2nd in the year for which you are applying. Parcels
qualifying on the January 2nd date, remain homestead through year's end, even if an owner
moves out.
- If at any time the property is sold, or you move out and change your primary residence,
State Law requires you to notify the County Assessor's Office within 30 days.
- By moving to another property, you may also be eligible for homestead credit on that
property if you meet all the qualifications on or before December 1st in that year. If
this property was classified as non-homestead during the year, and you own and occupy by
December 1st, the homestead classification placed on it is referred to as a "mid-year
homestead", but the benefits are the same as a "full-year homestead".
- In addition to your own homestead, as mentioned above - any other properties you own
that are occupied by qualifying relatives, are eligible for the relative homestead
classification/credit.
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Applying for the Homestead Credit
Click here
to view more information about applying for the homestead credit.
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Property Taxes
Click the following links for more information
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Preparing an Appeal to Your Local and County Board of Appeal
Click here to view more information about preparing your appeal.
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Forms and Publications
Click the following links for more information
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County Appraisers Contacts by City/Township
Click here to see the full list of Appraiser Contacts.
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