Finance

Local Board of Appeal and Equalization

Important Information Regarding Property Assessments

This may affect your 2022 property taxes.

Due to COVID-19, the Local Board of Appeal and Equalization for Duluth will be holding their 2021 meeting virtually via Webex.  The Board will accept virtual appointments or written appeals; both options will be given equal consideration.  The virtual meeting will begin May 18, 2021, at 2:00 PM.  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 the St. Louis County 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 appeal to 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  APPELLANT BOOKLET


Appeal Process


1.   Contact your Assessor by calling 218-726-2304

Work with your assessor to resolve any issues or fix errors with your valuation.  If you cannot come to an agreement with your assessor, begin the appeal process.  

2.   Read the Appellant Booklet to learn how to prepare an effective appeal.  

3.   Prepare your appeal; see your options below.


The burden of proof rests with the property owner who must present factual evidence to disprove the assessor's value or classification.  Please read the Appellant Booklet for guidance in preparing an effective appeal.


Written Appeals

Deadline is 2:00 PM on May 18, 2021

Drop Off:  A drop-off box has been installed on Second Street behind City Hall. See map here.

Mail:  City Finance Department, 411 W 1st St Room 120, Duluth, MN  55802

To assure that your appeal is received in time for the meeting, please have it post-marked no later than May 12, 2021.

E-mail:  Treasury@DuluthMN.gov

Online:  Submission of the appeal form below.  Note that attachments cannot be added to this form.

Scheduling Appointments to Address the Board

Must be scheduled by 4:30 PM on May 12, 2021

If you wish to appeal by speaking directly to the Board, contact us at 218-730-5059 to schedule an appointment.  We recommend that you also submit a written appeal so the Board has the basic information to look at while you speak.  This also assures your appeal will be reviewed if you cannot attend your appointment, and that you may continue the appeal to the County Board if needed.


CLICK TO VIEW AGENDA & WEBEX MEETING INFORMATION


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.

The meeting will take place on May 18, 2021 starting at 2:00 PM through a virtual meeting on WebEx.  The City of Duluth will post an agenda and instructions for how to view the meeting on this page.

Due to COVID-19, the 2021 meeting will be held virtually via Webex.  You may appeal by writing and/or by speaking to the board at the virtual meeting. 

Written Appeals

Must be received by 2:00 PM on May 18, 2021

Drop Off:  A drop-off box has been installed on Second Street behind City Hall. See map here.

Mail:  City Finance Department, 411 W 1st St Room 120, Duluth, MN  55802

To assure that your appeal is received in time for the meeting, please have it post-marked no later than May 12, 2021.

E-mail:  Treasury@DuluthMN.gov

Online:  Submission of the appeal form below.  Note that attachments cannot be added to this form.

Appeal Appointments to Speak at Virtual Meeting

Must be scheduled by 4:30 PM on May 12, 2021

If you wish to appeal by speaking directly to the Board, contact us at 218-730-5059 to schedule an appointment.

You may view the member roster for the Special Board of Review 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.


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.  Note that it is assumed that the assessor has properly valued and classified all the property in the jurisdiction. The burden of proof rests with the property owner who must present factual evidence to disprove the assessor’s value or classification

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.