Authority Policy

Authority to View & Assess Property

Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of their duties, enter any dwelling, house, building, or structure and view the same and the property therein. (M.S. 273.20) Any officer authorized by law to assess property for ad valorem tax purposes shall have reasonable access to land and structures as necessary for the proper performance of their duties.

Refusing an Inspection

A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the county assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition. (M.S. 273.20) The local board may not make change according to M.S.274.01, Subdivision 1(b). The board may not make an individual market value adjustment or classification change that would benefit the property if the owner or other person having control over the property has refused the assessor access to inspect the property and the interior of any buildings or structures as provided in Section 273.20.