homesteads and green acres benefits EXCEPT for certain authorized entities organized pursuant

to section 500.24. These entities may be known as family farm corporations, family farm trusts,

family farm partnerships, or family farm limited liability limited partnerships. You often ask

how to find out if the entity you are dealing with is an authorized entity under section 500.24. In

the past we have advised you that the entity should be able to give you a copy of the certificate

received from the Minnesota Department of Agriculture. That is still correct, but you now have

a new tool to use to get this information.

The Department of Agriculture (DOA) has created a website that you may access to determine if

a certain entity has filed with the DOA and been certified. Go to

http://www.mda.state.mn.us/licensing/corpfarmreport.htm. On the left side of your screen, click

on "Corporate Farm Search." You can then enter the entity name and then hit the "Search"

button or you can chose a county and then hit "Search." If you choose a county without an entity

name, you will get a list of all authorized entities in that county.

For the purposes of payment deadlines, the date the statements are sent electronically is considered the same as the postmark date on an envelope.

If you have any questions or comments concerning this information, please direct them to proptax.question@state.mn.us

Property owner's are encouraged to carefully examine the notice for any errors. If an error is found or if there are questions concerning the market value, classification or the assessment process, the property owner should contact the Assessor's Office as soon as possible. The telephone number is 507-934-0240 or toll free at 800-247-5044, ext. 240, or the property ower may visit the Assessor's office in the Nicollet County Government Center located at 507 S Minnesota Ave, St Peter, MN on the main level.

A property owner who wishes to go over their valuation or classification, should first contact the Assessor's office to discuss any questions or concerns with an appraiser. Every effort will be made by the appraiser to make an appointment with the property owner to inspect the property and discuss the estimated valuation and classification. The appraiser can also share prior sales that influenced the appraiser's Estimated Market Value. Often issues and owner's concerns can be resolved at this level.

If a property owner and the appraiser are unable to agree on the valuation or classification the property owner may decide to take their appeal to the next level. There are two options for a property owner when making an appeal: The Three Step Option (going to the Local/County Board of Appeal and Equalization) or the One Step Option (going directly to Minnesota Tax Court).

Three Step Option

Step 1: If a property owner and the appraiser are unable to agree on the valuation or classification they may decide to make an appeal to the Local Board of Appeal and Equalization. The Local Boards of Appeal and Equalization consist of members that are on the city or township council and are held in April and May. To find out when a jurisdiction will be holding their Boards, click here The dates of the Local Boards of Appeal and Equalization are printed on every Notice of Valuation and Classification letter and also published in the local paper. To make an appointment for a Local Board of Appeal and Equalization, call the Assessor's office at 507-934-0240, or toll free at 800-247-5044, ext. 240. A property owner may appeal in person, have a representative appear for them or write a letter explaining their appeal and questions. Any letters must be received by the Assessor's office BEFORE the board takes place. Once the Local Board of Appeal and Equalization has adjourned, letters will be mailed to any property owner who has made an appeal, with the Board's decision.

Step 2: If the property owner is not satified with the Local Board of Appeal and Equalization's decision, they may decide to appeal to the County Board of Appeal and Equalization. The members of the County Board are the County Commissioners and this year the County Board of Appeal and Equalization will be held on June 17th, 2008 at 9:00 AM at the Nicollet County Government Center. To make an appointment for the County Boards, call the Auditor's office at 507-934-0345, or toll free at 800-247-5044, ext. 345. A property owner must appeal to the Local Boards before they can appeal to the County Board. A property owner may appeal in person, by letter, or have a representative appear for them. Any letters must be received by the Assessor's office before the County Board takes place. Once the County Board of Appeal and Equalization has adjourned, letters with the Boards decision will be mailed to the property owners who have made an appeal.

Step 3: If the property owner is still not satisfied with the results from the County Board of Appeal and Equalization, they may appeal to the Minnesota Tax Court. A property owner must file in tax court on or before April 30 of the year in which the tax is payable for the valuation or classification they are appealing.

The Tax Court has two divisions:

Small Claims division: only hears appeals involving one of the following situations:

- The assessor's estimated market value of the property is less than $300,000.

- The entire parcel is classified as residential homestead and the parcel contains no more than one dwelling unit.

- The entire property is classified as an agricultural homestead.

- Appeals involving the denial of a current year appliation for homestead classification of the property.

The proceedings of the small claims division are less formal and many property owners choose to represent themselves. Decisions made by the small claims division are final and cannot be appealed further.

Regular division: will hear all appeals-including those within the jurisdiction of the small claims division. Most property owners will hire an attorney to represent them in the regular division tax court because the hearing is conducted according to the Minnesota rules of civil procedures. Decisions made at the regular divison can be appealed to a higher court.

One Step Option

A property owner may take their appeal directly to the Minnesota Tax Court. The property owner must file in tax court on or before April 30 of the year in which the tax is payable. There are the same two divisions of tax court as described in the Three Step Method above.

The Tax Court has statewide jurisdiction. Except for an appeal to the Supreme Court, the Tax Court is the sole, exclusive and final authority for the hearing and determinationof all questions of law and fact arising under the tax laws of the state.

For more information about the Minnesota Tax Court http://www.taxcourt.state.mn.us