Property Value & Assessment

Each year, property owners are mailed a notice of valuation and classification. This notice provides information on the market value and classification of a property for the current year. It also provides information on appeal options, explanations of various definitions of values and exclusions, and the assessor's revaluation requirement. Learn more about how market value is estimated.

You may also look up property values and view a copy of your annual notice online through our property information search.

In Ramsey County, all manufactured homes taxed as personal property are located in a manufactured home park. The tax is based on the value of the home as of January 2 of each year. Manufactured homes are assessed and taxed in the same year. Tax statements are mailed by July 15 of each year.

A manufactured home is defined as:

• A structure transportable in one or more sections. 
• Built on a permanent chassis.
• Designed to be used as a dwelling with or without a permanent foundation when connected to utilities.
• A structure that contains plumbing, heating, air conditioning, and electrical systems.

Estimated market value: Assessor’s estimate of the value your property would likely sell for on the open market as of January 2 of the assessment year.

Value of new improvements: Assessor’s estimate of the value of new or previously unassessed improvements made to your property.

Green Acres value: Applies to Class 2a agricultural property facing increasing values due to development pressures not related to the agricultural value of the land. The assessor arrives at this lower value by looking at what comparable agricultural land is selling for in areas where there is no development pressure. Taxes on the higher value are deferred until the property is sold, transferred, withdrawn or no longer qualifies for the program.

Plat deferment: Applies to land that has been recently platted (divided into individual lots) but not yet improved with a structure. The increased market value due to platting is phased in over time. If construction begins, or if the lot is sold before expiration of the phase-in period, the lot will be assessed at full market value in the next assessment.

Disabled veterans homestead market value exclusion: Qualifying disabled veterans may be eligible for full or partial valuation exclusion on their homestead property. Visit the homestead section to learn more.

Taxable market value: Value your property taxes are actually based on after all reductions, limitations, exemptions and deferrals. Your previous year’s value – along with the class rate and budgets of your local government – will determine your taxes in the current year.

Purpose

The purpose of this policy is to ensure all taxpayers and property owners in Ramsey County are treated fairly and equitably, and have equal access and consideration under the statutory procedures.

POLICY

I.  DEFINITIONS

A. Hardship. Hardship, as referred to in Minnesota Statues section 375.192, is defined as any event or circumstance beyond the control of the applicant which precludes the applicant from filing for a reduction or an adjustment of the property taxes in a timely manner. Examples of hardship include, but are not limited to, a medical condition, mental incapacity, or the death of the property owner or a member of the family, which prevents the property owner from filing a timely appeal of the value or classification of the property.  Financial hardship does not meet the statutory test, nor does lack of control of the property.

B. Clerical Error.  The determination of whether a clerical error exists is to be made by the County Assessor on a case-by-case basis.  A data error is not per se a clerical error.  A clerical error does not involve judgment, but it may involve the failure of a governmental entity to perform a ministerial act relating to the assessment of property.  Examples of clerical errors include, but are not limited to, data entry errors, transcription errors, computer system errors by the county or by county business partners, and significant arithmetic errors.

II.  ABATEMENTS ALLOWED

Abatements by the County Board will be allowed only as follows:

A. Value Reduction Abatements. Value reductions, and any tax, penalty, interest or costs attached thereto, will be allowed only 1) when due to a clerical error, or 2) when the applicant meets the hardship requirement.

B. Corrective Abatements. Abatement of tax, penalty, interest or costs will be allowed to correct an error, illegality or inequity other than incorrect value.  Examples of this type of abatement include, but are not limited to, property that was taxed but should have been exempt, an incorrect classification, or incorrect homestead status.

C. Disaster Abatements.   Such Abatements will be granted based on the statutory requirements of Minnesota Statutes section 273.1233.

D. Abatements for Economic Development.  Such abatements will be granted based on the statutory requirements of Minnesota Statutes sections 469.1812 through 469.1815.

III. RESTRICTIONS AND PROCEDURES

A. Prior Years. Abatements for the two calendar years prior to the current tax payable year will be considered for approval only as provided by Minnesota Statutes section 375.192 for hardship or clerical errors. The definitions of hardship and clerical errors adopted by this resolution shall be applied by the County Assessor in considering whether abatements for those prior two years will be approved.

B. Deadline for Filing. The deadline for filing a homestead abatement is July 1 of the payable year. All other abatements must be filed by December 31 of the year in which the tax is payable. The filing deadline requires that a properly completed abatement form, signed by the taxpayer, is postmarked and/or has been received by the assessor's office on or before the required date.

C. Delegation.

1. The County Board hereby delegates its authority to grant abatements of penalties of the late payment of taxes for the current year to the County Auditor/Treasurer.
2. The County Board hereby delegates its authority to grant final approval, after approval by the County Assessor, for abatements to correct exemption, classification, and value errors, where the resulting aggregate reduction in taxes for an applicant is less than $10,000 to the County Auditor/Treasurer.   Abatements approved pursuant to this delegation shall be reported to the County Board on a semi-annual basis.  This report shall include an indication of which abatements resulted from the failure of a governmental entity to record a deed entitling the property to exemption.

D. Abatements approved by the County Board.

Those abatements not delegated shall first be approved by the County Assessor and the County Auditor/Treasurer in his or her role as County Auditor, except that abatement of any penalty or interest on these abatements shall be approved by the County Auditor/Treasurer in his or her role as County Treasurer.   Finally, these abatements shall be presented to the County Board for approval with an indication of which of the abatements resulted from the failure of a governmental entity to record a deed entitling the property to exemption.

E. A report containing a list of the abatements that have been denied by the County Auditor/Treasurer or Assessor will be submitted to the Board on a semi-annual basis for its review.  This list will also contain the reason for the denial.

F. Conflicts of Interest. Members of the County Board shall disclose any financial interest in an abatement, or any familial relationship with an abatement applicant, and shall abstain from voting on the application of any such abatement presented to the County Board for approval. Such a disclosure statement will be included with each monthly abatement resolution.

G. Inquiries.  Inquiries by local or public officials (as defined in Minnesota Statutes section 1OA.01) regarding specific abatement applications being processed shall be documented by the Department of Property Records and Revenue, and a written response shall be given.

H. Review.  For all abatements reported to the County Board or submitted to the County Board for approval, the County Attorney's Office shall review the abatement documentation for form and legality.

I. Records.  Copies of all abatements will be kept on file in the Department of Property Tax, Records and Revenue and will be available for inspection upon request, consistent with the County's plan under the Records Retention Act, and consistent with the Data Practices Act.

IV. DELEGATION OF REDUCTION DUE TO MOLD

The Ramsey County Board hereby directs the County Auditor/Treasurer to forward to the County Board for approval applications for value reductions for homestead property that has been damaged by mold, as authorized by Minnesota Statutes section 273.11 subd. 21.

A. Applications shall be timely submitted to the county assessor on the prescribed form and accompanied by the required supporting documentation

B. Estimated cost to cure the mold conditions must be at least $20,000.

C. The County Assessor shall review all applications and make a recommendation to the county board for approval or denial

D. The County Assessor is instructed to deduct from the reduction in value authorized by the county board due to the mold damage any reduction amount previously granted due to mold for the assessment year in question.

V. ABATEMENTS DUE TO DISASTER

The County Board directs the County Auditor/Treasurer to present to the County Board all properly filed, valid Applications for Abatements due to Disaster as authorized by Minnesota Statutes section 273.1233. The County Board shall approve or deny said applications pursuant to the following criteria:

A. 50 percent or more of the qualifying structure, as established by the county assessor, has been (i) unintentionally or accidentally destroyed, or (ii) destroyed by arson or vandalism by someone other than the owner;

B. the owner of the property has made written application to the county assessor as soon as practical after the damage has occurred; and

C. the owner of the property has made written application to the county board as soon as practical after the damage has occurred.

D. any reduction in the amount of tax payable which is authorized by county board action shall be calculated based upon the requirements of Minnesota Statutes section 273.1233, subd. 2.