*Important Law Changes to Agricultural Homesteads*
The legislature made several law changes expanding agricultural homestead eligibility for trust owned and entity owned agricultural property for taxes payable in 2020. More detailed information is available here. If you are an entity or trust agricultural property owner and are currently classified as “non-homestead”, please contact the County Assessor’s office by December 15 to review whether you may benefit from these changes.
2019 Quintile Inspection Schedule
Staff from Property Assessment are required by law to view properties periodically for property tax purposes.
Notices will be sent to owners in our 2019 inspection areas prior to our visit to the property. Nicollet County Property Assessment staff will have identification with them. For some properties, interior inspection of the home is necessary. The inspection typically takes less than 15 minutes and requires a walk-through of the home. Outbuilding inspections vary based on building type. If no one is home at the time of our visit to the site, we will leave a notice for the owner. Staff listed will be viewing the following areas in 2019:
|Lafayette Township||Bridget, Melissa, Marc and Shana|
|Courtland Township||Bridget and Melissa|
|Granby Township||Bridget and Melissa|
|Ridgely Township||Bridget, Melissa, Marc and Shana|
|Nicollet Township||Bridget and Melissa|
|West Newton Township||Bridget, Melissa, Marc and Shana|
|Brighton Township||Bridget and Melissa|
|New Sweden Township||Marc and Shana|
|Bernadotte Township||Marc and Shana|
|City of Nicollet||Michele|
|City of Courtland Commercial Properties||Marc|
|City of Lafayette Commercial Properties||Marc|
Property Tax Assessment
In Minnesota, property taxes provide most of the funding for local government services. Each property’s share of taxes is determined according to its value, classification (use), and the property tax levies.
Nicollet County assessors are responsible for estimating property values and setting property classification for tax purposes. Our department sends the property valuation (Value Notice) each spring to every property owner in Nicollet County. We administer a variety of property tax credit programs including Homestead, Green Acres, and Disaster Tax Credit. We address property valuation concerns and appeals and provide assessment and value information to the County Board, Local Boards of Review, and to the public.
The Assessor’s responsibility is with market value and classification, not taxes. The Public Services Office handles collecting taxes and determining tax rates. The Minnesota State Legislature establishes property tax laws.
Annual Assessment Date
All property is valued and classified as of January 2 of each year. This value is used to calculate taxes the following year. If a property is only partially complete on January 2, it will have a partial value for that year’s assessment. If a structure is complete on January 2, but it burns down on January 3, the fully assessed value still applies for that assessment year.
State Assessor Requirements
All assessors employed in Minnesota are required to hold 1 of 4 levels of licensure:
- 1st Level: Certified Minnesota Assessor (CMA)
- 2nd Level: Certified Minnesota Assessor Specialist (CMAS)
- 3rd Level: Accredited Minnesota Assessor (AMA)
- 4th Level: Senior Accredited Minnesota Assessor (SAMA)
Determining the Required Licensure Level
The complexity of area taxing districts and the total market valuation in several classes of property determine which licensure level is required. The authority to value income-producing properties is also restricted by law to only licensed assessors who have successfully completed at least 2 income classes. Extensive course work, written exams, oral exams, and/or the presentation of form or narrative appraisals along with required years of experience in the field must be satisfactorily accomplished by these individuals seeking licensure. Additionally, assessors must satisfy the established requirements for continuing education every 4 years to maintain their current licenses.