04-16-2008 Council Packet Board of Appeal/Equalization

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• The local board does not have the authority to reopen former assessments on which taxes are due and payable. The board only considers assessments in the current year. • The board may find instances of undervalued properties. The board must notify the owner of the property that the value is going to be raised. The property owner may then appear before the board if they so wish. • It is the primary duty of each local board to examine the assessment record to see that all taxable property in the assessment district has been properly placed upon the list and valued by the assessor. The local boards do not have the authority to address exemption issues. Only the county assessor has the authority to exempt property. • A taxpayer may appear in person, by council, or written communication to present his or her objection to the board. The focus of the appeal must center on the factors influencing the estimated market value or classification placed on the property. • All changes will be entered into the assessment books by the county assessor's office. • Before adjourning, the local board should prepare an official list of the changes. The law requires that the changes be listed on a separate form. All assessments that have been increased or decreased should be shown as prescribed on the form along with their market values. The record must be signed and dated by the members of the Local Board of Appeal and Equalization. • The Hennepin County Board of Appeal and Equalization begins meeting on: June 16, 2008 • All appointments must be scheduled no later than Wednesday June 4, 2008 by calling the Hennepin County Taxpayer Services Office at: (612) 348-7050