See: Duties | Appeals | Homestead | Agricultural Homestead

BUSINESS HOURS
The Assessors Office is open Monday through Friday from 8:00 a.m. until 4:30 p.m.

WHERE WE ARE LOCATED
The Assessors office is located in the Roseau County Courthouse in Room 190.

WHAT WE DO
The County Assessor's office is responsible for discovering, listing, classifying, and valuing all taxable and exempt property, both real and personal, for ad valorem tax purposes. The assessor's office also handles administration of a variety of property tax programs and addresses property valuation concerns and appeals. Additionally, they provide value and classification information to the County Board, Local Boards of Review, and to the public. The assessor's office maintains parcel maps for the county. The assessor reports to the County Board and also to the Minnesota Department of Revenue.

Townships and cities located within Roseau County contract with local assessors to perform the annual assessment for their respective township or city. A listing of the local assessors and their respective districts can be obtained from the county assessor's office.

Local assessors must be licensed by the Minnesota State Board of Assessors. To be licensed by the State Board, an assessor must first successfully pass three week long courses on assessment procedures and appraisal practice, and serve a one year apprenticeship under a licensed assessor. There are additional State Board requirements for appraising income producing properties and performing more difficult assessment functions. County Assessors must complete additional requirements in order to become Senior Accredited Minnesota Assessors, which is the licensing requirement for County Assessors in the State of Minnesota. Once licensed, all levels of assessors have a continuing education requirement of 40 to 50 hours of training over each four year period. To receive more information on becoming a licensed assessor, you may contact:


Pam Lundgren, Program Administrator
Minnesota State Board of Assessors
Mail Station 3340
St. Paul, MN 55146-3340
Phone: (651) 556-6086

Duties
Most of the activities performed within the assessor's office are required by State Statute. County and local assessors estimate property market values and classify them according to their use for property tax purposes. On a regular basis the assessor reviews the market valuation of your property to determine if changes in the real estate market require a change in the estimated market value. Minnesota law requires that assessors actually view each parcel of real estate every five years to appraise its market value. In addition, each year the appraiser inspects parcels with new construction, alterations, or improvements.

The Assessor's responsibility is with market value and classification, not real estate taxes. The Assessor does not:

Collect taxes
Calculate taxes
Determine tax rate
Establish property tax laws

WHEN IS THE VALUE OF MY PROPERTY ESTABLISHED?
The assessment date is January 2nd of each year and the assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of that date.

WHAT IS "MARKET VALUE"?
Market value is the price a willing, knowledgeable buyer would pay for your property if it were offered for sale on the open market. The assessor does not create this value, but instead interprets what is happening in the marketplace. Values change with economic conditions as well as changes to the property.

WHAT IS "CLASSIFICATION"?
Classification is a definition of how the property is used, determined by its ownership and use. Classifications such as residential, timber, commercial, and agricultural describe the primary use of a property, and affect the amount of property tax paid. By state law, various classes of property are taxed at different rates. For example, two neighboring homes of equal value will be taxed at different rates if one is a residential homestead and one is a seasonal property. Class rates are created and defined by the Minnesota State legislature annually.

HOW DOES THE ASSESSOR DETERMINE THE VALUE OF MY PROPERTY?
The Assessor visits your property to record the existence and character of improvements that contribute to its market value. The assessor collects sales information on all types of property, and studies characteristics such as location, size of the parcel, improvements and amenities that affect what buyers would pay for your property. Annual sales studies are used to analyze market conditions to determine how the assessor's estimated market value compares to actual property sales. Local sales will impact local values. The Minnesota Department of Revenue requires the Assessor's estimated market value on average to fall within a range of 90% to 105% of actual market value.

WHAT WILL HAPPEN TO MY ASSESSMENT IF I IMPROVE MY PROPERTY?
Generally speaking, improvements that would increase the sale price of a property will increase the assessment. The following examples are typical items that may increase the assessed value of your property:

• added rooms
• an added garage
• substantial modernization of the kitchen
• improvements to the bathroom
• central air conditioning
• fireplaces
• changes to the basement
• extensive remodeling
• Normal maintenance, such as periodically painting or replacing worn flooring, will help retain the market value of your property, but generally it will not affect your assessment.

HOW CAN MY ASSESSMENT CHANGE WHEN I HAVEN'T DONE ANYTHING TO MY PROPERTY?
General economic conditions such as interest rates, inflation rates, and changes in tax laws will influence the value of real estate. As property values change in the marketplace, those changes must be reflected on the assessment rolls.

WILL THE ASSESSOR'S OFFICE NOTIFY ME OF MY PROPERTY VALUE?
After the assessment is completed, notices are mailed to the property owners. This notice will state the following:

Current estimated market value from January 2nd and the prior assessment year.
Limited market value for the current and prior assessment year. Limited market is an amount set by the legislature annually that limits the amount your taxable market value can increase from year to year.
Classification of the property for the current and prior assessment year.
Taxable market value for the current and prior assessment year. Taxable market value may differ from the estimated market value due to special valuation exclusions allowed by law.
Information for appealing the estimated market value or classification if you feel an error has been made on your property record.

It is very important that the property owner review this notice. The values and classification stated on the notice will be used to calculate the owner's share of the taxes payable in the following year.

HOW WILL MY TAXES CHANGE AS A RESULT OF THE NEW ASSESSMENT?
Taxing jurisdictions, such as the county, schools, cities and townships, adopt budgets after public hearings. This determines the tax levy, which is used to calculate the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value and classification of your property compared to other properties in your taxing district. An increase or reduction in your estimated market value does not directly correlate to an increase or reduction in property tax for the following year. Your market value and classification determine your share of the tax burden with the tax levy determining the actual dollar amount that you will pay.

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Appeals
WHAT IF I DON'T AGREE WITH MY ASSESSMENT OR CLASSIFICATION?
Talk with the assessor to review the current assessment and look for obvious errors with regard to size, description or condition of the property in question. During this informal session, you can learn how your assessment was made, what factors were considered, and what type of records we have on your property. At that time, you can also compare the estimated market value of the property in question with similar properties in the same neighborhood and look for discrepancies. Assessor's records are public information and are available at the County Assessor's office. Many times, questions or concerns can be satisfactorily addressed in advance of local board of appeal and equalization meetings. This preliminary review is provided as a service to property owners; it is not a formal part of the review process provided for by law and it does not take the place of any other appeals proceedings.

WHAT IF, AFTER THIS INFORMAL TALK WITH THE ASSESSOR, I STILL DISAGREE WITH THE ASSESSMENT OR CLASSIFICATION?
If you decide to appeal either your valuation or your classification, it can be done either through a three step appeal or a one step appeal.

The three step appeal:

1. Appeal to the City or Township Board of Appeal and Equalization which meets in April or May. They have the right to order changes in your value and classification.
2. If you are not satisfied with the City or Township's decision, you may appeal to the County Board of Equalization which meets during the last two weeks of June. They also have the right to order changes in your value and classification.
3. If you are not satisfied with the County's decision, you may file an appeal with the Minnesota Tax Court. You have until March 31 of the year the tax is payable to appeal the valuation and classification in Tax Court.

You must appear in the order specified; Local, County, and then Tax Court. If you do not appeal at the local City or Township level, the County Board can not take action on your appeal. You may make the appeal by attending in person, through a designated representative, or by sending a written request.

The one step appeal may be made directly to the Regular Division of the Tax Court without utilizing the local appeals proceedings. More information on the appeal process is on your notice of value or is available at the assessor's office.

WHAT IS "MARKET VALUE"?
Market value is the price a willing, knowledgeable buyer would pay for your property if it were offered for sale on the open market. The assessor does not create this value, but instead interprets what is happening in the marketplace. Values change with economic conditions as well as changes to the property.

WHAT EVIDENCE DO I NEED TO PRESENT TO THE BOARD OF APPEAL AND EQUALIZATION?
State law puts the burden of proof on the property owner to show that the assessment is incorrect. Keep in mind that your evidence must be strong enough to prove that the assessor's value is incorrect. Only relevant testimony given at the Board of Review meeting will be considered by the board. Stating that the taxes are too high is not relevant testimony for purposes of this meeting.

The best evidence of a property's value would be a recent arm's length sale price for that property. The next best evidence would be recent sales prices of properties that are similar to the property in question. The closer in proximity and similarity, the better it is as evidence. This sale information is public information and is available through local realtors and can also be obtained from the Assessor's office. Other relevant testimony may include a market analysis done by a local real estate expert or a recent appraisal done by a certified appraiser. You should also remember that the purpose of the meeting is to make sure that your property is equally assessed when compared to other properties.
 

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Homestead

WHAT IS HOMESTEAD CREDIT?
A homestead credit is a reduction according to Minnesota Statute 273.124 to the general property tax for certain properties occupied as a person's primary place of residence.

HOW DOES A PROPERTY I OWN QUALIFY FOR A HOMESTEAD CREDIT?
Homestead credits are available for residential, agricultural, commercial properties with residential space, apartments, and manufactured homes. You may be eligible for a full (100%) homestead, or a partial homestead in some instances. To qualify for a homestead credit, you must meet all of the following requirements:

• You must be one of the owners of the property, or be a qualifying relative of at least one of the owners. A qualifying relative includes a child, step-child, daughter-in-law, son-in-law, parent, step-parent, parent-in-law, grandchild, grandparent, brother, brother-in-law, sister, sister-in-law, aunt, uncle, niece, or nephew of the owner. Family farm corporations, farm partnerships, certain trusts and life estates (as long as the life estate interest is shown on the deed, and the holder of the life estate meets all the homestead requirements) are also eligible for homestead credits.
• You must own and occupy the property as your primary place of residence by December 1st of the assessment year. Special agricultural homestead programs exist that enable an owner to live elsewhere and still receive homestead on the agricultural property. See Agricultural Homesteads.
• You must be a Minnesota resident. (If a residential class property is the primary residence of a qualifying relative of an owner, it is not necessary for the owner to be a Minnesota resident.)
• You must apply for homestead by December 15th of the assessment year. This application requires that you supply the names and Social Security numbers of all of the owners of the property and if the property is not owner occupied, the names and Social Security numbers of the owner's qualifying relatives who occupy the property as their primary place of residence. You may make application in person at:
  
  Roseau County Assessor's Office
  Roseau County Courthouse
  606 5th Ave. SW, Room 190
  Roseau, MN 56751
  or you may call the assessor's office at (218) 463-1861 and an application will be sent to you.

It is recommended that you make application as soon as possible after you purchase a property, even though the deadline may be many months from the date of your purchase.

Other special circumstances may exist that would allow homestead status on a property. Please contact the Assessor's office if you have questions regarding your particular situation.

WHY MUST I PROVIDE MY SOCIAL SECURITY NUMBER?
Even though Social Security numbers are private information, under Minnesota Statute 273.124, subd. 13, they must be provided before a homestead credit will be granted. Social Security numbers will be used to determine if owners or relatives of owners have applied for more than one homestead in Minnesota.

ARE HOMESTEAD CREDITS ON ALL PROPERTIES THE SAME?
No. The homestead credit is based on a number of factors. First, the homestead credit decreases as the property's market value increases over a certain level established by law. Second, not all properties are eligible for full (100%) homestead credit. Third, there are other credits attached to homestead properties, such as credits for the blind, disabled, or paraplegic that may also affect the amount of the homestead credit received.

I OWN AND LIVE IN A MANUFACTURED HOME LOCATED IN A MOBILE HOME PARK. ARE THE HOMESTEAD RULES THE SAME?
The basic rules allowing homestead status are the same for manufactured homes located on rented sites (these manufactured homes are taxed as personal property) as they are for all other real estate. The application deadline, however, is May 29th of the assessment year, which is also the year in which the taxes are due for personal property.

DO I HAVE TO FILE FOR HOMESTEAD EVERY YEAR?
No. Property that is granted the homestead classification remains classified as homestead until the property is sold, transferred to another person, or is no longer used as a homestead. If you or your qualifying relative move from the property or you sell or transfer the property, by law you must notify the assessor's office within 30 days.

WHAT IF I FAIL TO COMPLY WITH HOMESTEAD LAWS OR FILE A FALSE HOMESTEAD APPLICATION?
A property owner who obtains or attempts to obtain homestead classification for a property other than his or her primary place of residence or the primary place of residence of his or her relative is, under Minnesota Statute 609.41, subject to a fine of up to $3,000 and/or up to one year of imprisonment. In addition, a penalty equal to 100 percent of the total homestead benefit will be added to the corrected tax amount under Minnesota Statute 273.124, subd. 13.

WHAT IF THE OWNER OF A PROPERTY MOVES TO A NURSING HOME OR ASSISSTED LIVING FACILITY?
As long as the home is maintained as the owner's homestead, the property will remain homestead. If the property is rented, offered for sale, or otherwise occupied by someone other than the owner, the property will become non-homestead for the following assessment year.

MY NEIGHBOR GOES "SOUTH" EVERY WINTER. HOW LONG CAN AN OWNER BE ABSENT WITHOUT LOSING THEIR HOMESTEAD?
An owner of property may be away from home for a reasonable length of time without depriving the property of the homestead classification provided it is maintained as a home awaiting the owner's return. An owner cannot maintain the property as a homestead if it is rented in the owner's absence. The owner must retain his Minnesota residency in order to continue to claim homestead.

WE OWN TWO PROPERTIES IN MINNESOTA AND SPEND ABOUT 6 MONTHS AT EACH HOME. CAN WE HOMESTEAD BOTH PROPERTIES?
No. An owner may not have the benefits of the homestead classification in more than one place.

WHAT IF THE OWNER IS IN THE MILITARY AND IS ABSENT DUE TO ACTIVE SERVICE?
The owner of a property that is on active duty in the military, or away from home due to service in the Peace Corps or VISTA, is entitled to homestead if they intend to return to the home after they are discharged or their service is completed and they continue to claim the property as their homestead.

CAN I CLAIM HOMESTEAD ON ONE HOME AND MY SPOUSE CLAIM HOMESTEAD ON OUR SECOND HOME?
There are only five potential reasons to extend a separate homestead to married couples. If only one of the spouses occupies the property and the other spouse is absent due to:

• Pending marriage dissolution proceedings;
• Legal separation;
• Employment or self-employment in another location. In this case, both spouses must be employed or self-employed and the places of employment or self-employment must be a least 50 miles apart. Additionally, the homesteads must be 50 miles apart;
• Other personal circumstances, not including intent to obtain two homestead classifications.
   

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Agricultural Homestead
WE OWN AND LIVE ON A FARM. WHAT QUALIFIES FOR THE HOMESTEAD BENEFIT?
The house that you live in, any outbuildings on the property, plus all agricultural property that you own within four townships distance of your home, qualifies for the homestead.

WE OWN AND LIVE ON A FARM BUT WE RENT THE LAND OUT TO BE FARMED BY SOMEONE ELSE. CAN WE STILL GET AN AGRICULTURAL HOMESTEAD ON THE ENTIRE PROPERTY?
Yes.

ARE THERE ANY SPECIAL CIRCUMSTANCES THAT WOULD ALLOW HOMESTEAD ON A FARM IF THE OWNER DOES NOT LIVE THERE?
Yes. There are several special circumstances that would allow the owner to claim homestead on an agricultural property even if the owner does not live on the farm, such as:

• The owner's son or daughter farms the property.
• The owner does not live on the farm, but is active in the day-to-day operation of the farm.
• The owner's son, daughter, grandchild or parent lives on the farm.
• If a qualifying relative other than a son/daughter or parent lives on the farm, and the owner is not active in the day-to-day operation of the farm, homestead can be granted on the house, garage and one acre.

If you feel that any of these special circumstances apply to your situation and you are not currently receiving the homestead benefit, please contact the assessor's office to inquire about your eligibility.
 

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