Rules of Procedure for Special Board of Appeal and Equalization – Dakota County, MN

The Rules of Procedure for Special Board of Appeal and Equalization is the Dakota County document that governs the Special Board of Equalization: its purpose, membership, meetings, quorum, conflict-of-interest rules and the procedure for hearing challenges to a property's value or classification.

The Dakota County Board of Commissioners created the Special Board of Equalization by resolution number 90-169, under Minn. Stat. §274.13, subd. 2. The board examines and compares the assessment returns of real property in the county and equalizes them so each parcel is listed at its market value. The rules list what the board may do: raise or reduce the valuation of real property and of classes of personal property, and change the classification of property it finds improperly classified. They also list limits. The board cannot grant an exemption or order property removed from the tax rolls, and it cannot make an individual value adjustment or classification change that would benefit a property when the owner has refused the assessor access to inspect it under Minn. Stat. § 273.20.

This is a rulebook, not an application. The application a taxpayer completes is mailed by the Assessor's Office, as the rules describe. The rules are dated March 13, 1990 and were amended April 20, 2021.

Property owners and other interested persons who want to challenge the market value or tax classification of a property before the Special Board of Equalization should read these rules, because they describe how a hearing is requested and conducted.

Other groups the rules address:

• Board members: at least five Dakota County residents appointed by the Commissioners, serving staggered two-year terms, with at least one real estate appraiser, realtor or other person familiar with property valuations in the county.
• The County Auditor, who serves as a non-voting member and keeps the board's records.
• The County Assessor's office, which schedules hearings and presents rebuttal.

The rules do not help if you want an exemption or want property removed from the tax rolls: the board has no authority to grant either. They also do not allow a benefit to an owner who has refused the assessor access to inspect the property and the interior of its buildings.

The trigger is the valuation notice the Dakota County Assessor mails to taxpayers. It tells anyone who wants to appear before the board to challenge a valuation or classification to contact the County Assessor, by telephone or in writing, to request a hearing.

The Assessor's Office then mails an application to interested persons. Its instructions specify the due date by which the office must receive your application and the supporting documents you plan to present. Regular board meetings are held as specified in Minn. Stat. §274.14, as amended or supplemented by special law for Dakota County, and hearings are scheduled at one-half hour intervals beginning on the first day the law permits the board to meet. The rules print no calendar date for requests; use the date in your application instructions.

The rules are not themselves filed. A hearing is requested through the County Assessor, and the application goes back to the Assessor's Office.

• Request a hearing: contact the Dakota County Assessor by telephone or in writing, as the valuation notice directs.
• Return the application: the Assessor's Office mails an application asking for basic information about the property. Send it, with the supporting documents you intend to present to the board, so the office receives it by the due date in the application instructions.
• Attend the hearing: each applicant gets 10 minutes to present information on market value or classification, and the Assessor or a designee gets 10 minutes of rebuttal. Hearings may be held in person or virtually; virtual attendance counts as formal attendance.

The rules give no mailing address, portal or phone number; use those printed on your valuation notice and application. FillingPDF lets you view and download the PDF; any request or application follows the channels above.