2. SR 04-12-2021 - Laserfiche WebLink

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Board of Appeal and Equalization Handbook clerical in nature or changes that extend homestead treatment until the tax extension date for that assessment year. Any such changes made by the assessor after adjournment must be fully documented and maintained in a file in the assessor's office and shall be available for review by any person. A copy of any changes made by the assessor during this period shall be sent to the county board no later than December 31 of the assessmentyear. The county auditor shall keep an accurate record of the proceedings and orders of the board. The record must be published like other proceedings of county commissioners. A copy of the published record must be sent to the commissioner of revenue, with the abstract of assessment. Documenting board actions Beforeadjourning,theBoardofAppealandEqualization must prepare an official record of all actions taken by the board. This means that the board must prepare an official record of the proceedings. The record must reflect all board actions. Therefore, the record must list all: Assessments of property added to the tax rollswith the market value for each local boardsonly; Appeals brought before the board, indicating the action taken by the board (including all appealsin which the board voted “nochange”); All blanket changes (changes to an entire class of property) county boardsonly; Assessments that have been increased or decreased with the market value for each; All classification changes;and All changes that the county assessor brought to the board for action, indicating the action taken by theboard. For each meeting, a certification form must be signed and dated by the members of the board who were present at the meeting. The certification form must also list the names and titles of all voting members of the board, includingthosewhoare presentandthosewhoareabsent, to verify that the quorum and training requirements were met. The county assessor is to make all changes ordered bytheboardthatareauthorizedbylaw. Required forms for documenting board actions County assessors are required to submit any changes made by the Local and County Boards of Appeal and Equalization to the Commissioner of Revenue, along with a copy of the proceedings of each board. For local boards, this must be done within 10 working days following final action of the local board. For county boards, this must be done within 5 working days of the final action. The information must be filed in the manner prescribed by the Commissioner of Revenue (Minnesota Statutes, Chapter 270C and Section 270C.89 subdivision 1). In recent years, there has been increasing interest by the legislature and others in the number of appeals at the local level and the effect of the changes that were made. However, because of the manner in which many counties submit this information, the Department of Revenuehasnotbeenabletorespondtorequestsforthis information. Therefore, we are requiring that the counties provide the data in a format that is complete, readable and easily interpreted. Each county willbe required to submit this information in an electronic format as instructed by the Department of Revenue. To ensure that the information is consistent from local jurisdiction to local jurisdiction and from county to county, the Department of Revenue requires that each board complete the following two forms for each meeting: Board of Appeal and Equalization Certification Form –must be completed and signed toverify that the quorum and training requirements were met and to provide a summary of board actions; and Board of Appeal and Equalization Record Form –must be completed to provide a detailed report of the proceedings of theboard. 15