Finance

Local Board of Appeal and Equalization

Important Information Regarding Property Assessments

This may affect your 2020 property taxes.

The Local Board of Appeal and Equalization for Duluth will meet on May 15, 2019, at 4:30PM, in City Council Chambers on the 3rd floor of City Hall. The purpose of this meeting is to determine whether property in the jurisdiction has been properly valued and classified by the assessor.  If you believe the value or classification of your property is incorrect, please contact your assessor’s office at 218-726-2304 to discuss your concerns. If you disagree with the valuation or classification after discussing it with your assessor, you may appear before the local Board of Appeal and Equalization. The board will review your assessments and may make corrections as needed. Generally, you must appeal to the local board before appealing to the county board of appeal and equalization.

Appeal Form for 2019  Appellant Booklet


Frequently Asked Questions

Per MS 274.01, if the assessor is denied entry to the property, the Local Board of Appeal and Equalization cannot make any changes to a property's class or value that would be favorable to the property.  If you would like to schedule for the assessor to visit your property, please call them at 218-726-2304.

Appeals of property valuation may be made in writing by:

  • Delivery of a letter or appeal form to the City Finance Department in City Hall, Room 120 by 4:30PM on Wednesday, May 8, 2019.
  • A letter or appeal form mailed with a Postmark of Wednesday, May 8, 2019 or earlier to:  City Finance Department, 411 W 1st St Room 120, Duluth, MN  55802
  • E-mail to the City Finance Department by midnight on Wednesday, May 8, 2019 to:  Treasury@DuluthMN.gov
  • Submission of the appeal form below by midnight on Wednesday, May 8, 2019.  Note that attachments cannot be added to this form.
  • Completing an appeal in person on Wednesday, May 15, 2019 at 4:30 PM with City of Duluth staff.

Appeals presented in person to the Board may be made by:

  • Calling the City Finance Department to make an appointment.  For a set appointment time, your appointment must be made by calling 218-730-5350 by 4:30 PM on Wednesday, May 8, 2019.
  • Walk-in on Wednesday May 15, 2019 at 4:30 PM.  Scheduled appointments will be heard first and walk-ins will be heard on a first-come, first-serve basis as the Board is able to hear them.
  • Please refer to page 4 of the Appellant Booklet for information on what to bring to your appeal.

Appeals may be submitted on our website below.  You cannot submit attachments through our web form, please consider E-mailing if you have additional information to include.


Record of Appeal to the City of Duluth Local Board of Appeal & Equalization

For guidance on how to file your appeal, please refer to the Appellant Booklet.

This form will be accepted as a written appeal by City Staff, and you will be given equal consideration by the board. This form must be received by the appeals deadline.

THE PURPOSE OF THIS MEETING IS TO REVIEW YOUR APPEAL OF ONE OR BOTH OF THE FOLLOWING:

1. The ESTIMATED MARKET VALUE (what your property would sell for if offered for sale on the open market).

2. The PROPERTY CLASSIFICATION (residential, rural vacant land, seasonal, commercial, etc.).

If you refuse to allow an assessor to inspect your property, the Board cannot adjust the market value or classification in a way that would benefit the property owner.

This board of appeal and equalization is to hear your appeal regarding the above issues ONLY, and cannot make any changes for previous years.