City Clerk

Local Board of Appeal and Equalization

The purpose of the Local Board of Appeal and Equalization (LBAE) is to provide a fair and objective forum for property owners to appeal their valuation or classification.
In all cities and organized townships, an appeal must be made to the LBAE before one can be made to the County Board of Appeal and Equalization (CBAE). Unorganized townships appeal directly to the CBAE.
The Local Board of Appeal and Equalization for the City of Duluth will next meet on May 15, 2024. Additional information regarding how to submit an appeal will be available shortly.


Frequently Asked Questions

Can I listen to past meetings?

Yes. They are located here.

Who serves on the City of Duluth Board of Appeal & Equalization?

You may view the roster of Board members here.

For more information on the Board's role and responsibilities, please view the Minnesota Department of Revenue's Board of Appeal and Equalization Handbook here.

What happens after the meeting?

  • The meeting minutes and recording will be put on the website.
  • Letters will be mailed out to appellants (typically by the end of May).
    • If you do not agree with the Board's decision regarding your property, you would move to the next step of the appeal process.¬† See # 2 of the County's Appeal Process.