Scott County Assessor’s Office Timeline
The following timeline is part of the Assessor’s Office annual cycle and includes important dates regarding property valuation and classification and the appeal process:
October 1, 2016 Through September 30, 2017
This is the Sales Study period. The Assessor’s Office tracks all real estate sales in Scott County and analyzes market trends as part of determining property valuations. For the 2018 valuation for taxes payable in 2019, Assessors follow the market in 2017 and make adjustments as the market indicates. The Department of Revenue will compare sales from October 1, 2016 to September 30, 2017 to the Assessors’ estimated market value as of January 2, 2018, to determine whether assessments are equitable.
January 2, 2018
All properties will be valued as of January 2 each year for taxes payable the following year. The January 2, 2018 valuation of property will be used in calculating property taxes for 2019. This lag in time is designed to allow time for taxpayers to appeal their property’s valuation and classification.
Tax Statement for Taxes payable 2019 are mailed to taxpayers, along with the Notices of Valuation and Classification for 2019 for taxes payable in 2020. This is the beginning for the taxpayer’s appeal process. Taxpayers may contact the Assessor for their area with questions and concerns regarding their 2019 valuation or classification for taxes payable in 2020. The telephone number of the appropriate Assessor is listed on the notice.
This is the beginning of the three part formal appeal process. During this time period, Local Boards of Appeal and Equalization for 2018 Valuation and Classification meet. The meeting dates are listed on the Notices of Valuation. If taxpayers have not been able to resolve any questions regarding the classification or valuation of property with the county assessor, they may attend this meeting. The date of this meeting is listed on your valuation notice. Alternatively, you may also send a designated representative to the meeting, or send a letter prior to the meeting. Please note that you cannot appear at the Scott County Board meeting unless you have first attended the Local Board of Appeal meeting.
April 30, 2018
If a taxpayer chooses to appeal to the Minnesota Tax Court, he or she must file with the Tax Court by this April 30, 2018 to appeal the 2018 taxes or 2017 Valuation and Classification. For the 2018 valuation and classification for taxes payable in 2019, a taxpayer must file by April 30, 2019.
May 15, 2018
The first half 2018 Property Taxes are due as of May 15, 2018. Taxpayers received their Tax Statement, along with their Valuation Notice, in March.
The Scott County Board of Appeal and Equalization for the 2018 Valuation and Classification for taxes payable in 2019 meets in June each year. The date of this meeting is shown on your Notice of Valuation and Classification. Taxpayers must have appeared at the Local Board in order to appear at County Board.
October 15, 2018
The second half of the 2018 property taxes is due on this date. You will not receive a second tax statement, but will pay using the statement received in March. The second half of Agricultural property taxes is due November 15.
All jurisdictions, including city, township, school board and county, conduct Truth in Taxation Meetings. These meetings are designed to allow taxpayer comments on the proposed levies for the 2019 property tax year. Notices of this meeting are mailed in November, and show the actual taxes levied on the property for the current year, and the estimated property taxes due for the following year. The notice will also show the market value and classification of the property for the two previous years.
April 30, 2019
Taxpayers must file with the Minnesota Tax Court by this date to appeal either the amount of taxes due in 2018, or 2017 Valuation and Classification of their property. For more information, go online or contact Minnesota Tax Court at:
Minnesota Judicial Center
25 Rev. Dr. Martin Luther King, Jr. Boulevard
St. Paul, Minnesota 55155
Questions may be emailed to the state. All claims must be filed on or before April 30th of the year the tax becomes payable. You may also chose to appeal directly to the Tax Court, without attending local and county board meetings.