Finance

Local Board of Appeal and Equalization

The City of Duluth Local Board of Appeals has adjourned their 2023 meeting and can no longer accept appeals.

If you submitted an appeal, you will be informed of the Board's decision in writing; letters are typically mailed out by the end of May.

If you feel that an error still exists in the assessment of your property, you may continue your appeal to the County Board of Appeal & Equalization. Please include your letter from the City in your appeal. The County Board meets in the last two weeks of June.  Appointments for hearings are required.

It is advised that you call the Clerk of the County Board at 218-726-2385 to make an appointment no later than June 9, 2023.

Clerk of the County Board
100 North 5th Avenue West, Room #214 Duluth, Minnesota 55802
218-726-2385 or 1-800-450-9777 (in St. Louis County)


All changes by an Open Book Meeting and the County Board of Appeal and Equalization are subject to percentage changes by the State Board of Equalization.

The full Appeals Process for Property Valuations may be found here.

Meeting minutes can be viewed here by June 1st.


Frequently Asked Questions

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.

  • The meeting minutes and recording will be put on the website.
  • Letters will be mailed out to appellants (typically 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 on the County's Appeals Process.