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Board of Appeal and Equalization Handbook Purpose of the board The purpose of the Board of Appeal and Equalization is to provide a fair and objective forum for property owners to appeal their valuation or classification. The local board often serves as the first formal step in the appeals process for taxpayers. Oneofthemostimportantdutiesplacedbylawuponthe governingbodyofatownship,city,orcountyistoserve as the Board of Appeal and Equalization. Effective actions taken by the board may potentially make a direct contribution to attaining assessmentequality. The goal of the Board of Appeal and Equalization should be to attempt to address property owners’ issues efficiently, fairly andobjectively. Always keep in mind that any changes made by the board must be substantiated by facts. Any value reductions must be justified because they have the effect of shifting the tax burden to other property in the jurisdiction. Further, any changes made by the board must meet statutory guidelines. Training for Boards of Appeal and Equalization Legislation enacted in the 2003 and 2008 sessions requires that there be at least one member at each meeting of a Board of Appeal and Equalization who has completed an appeals and Training for Local Boards of Appeal and equalization course developed or approved by the Commissioner of Revenue within the last four years. Equalization is not a new concept. From 1947 to 1979, Local Boards of Appeal and Equalization Board members have a four-year certification cycle. (then referred to as local boards of review) were They may have also taken additional appeals and required by law to attend an instructional meeting equalization courses as a refresher. This handbook and at the county. In 1979, Minnesota Statutes, the accompanying presentation have been updated to Section 273.03, subdivision 1 read as follows: provide additional useful information to help the local “The assessors and at least one member of board members better understand the overall each local board of review shall meet at the assessment process and their role within it. office of the county auditor on a day to be fixed by the commissioner of taxation for the The impetus for the legislation purpose of receiving instructions as to their The legislation was enacted in part as a response to duties under the laws of the state.” complaints that were directed to the Governor, While training or instructional meetings may not be Legislature and Department of Revenue. The legislature a “new” idea, the 2003 legislature determined that determined that training was needed to address the training for Local Boards of Appeal and Equalization procedural shortfalls of some boards. This training will was necessary toexplain and clarify the role and provide information and education for board members duties of the board to help ensure that property that will make the process more efficient and result in a owners receive a fair and impartial review of their better overall experience for both property owners and valuation and classification. County Boards were board members. added in2008. The appeals and equalization course details the responsibilities, procedures and requirements of the Board of Appeal and Equalization. The legislation also requires the Commissioner of Revenue to develop a handbook to be reviewed during this course. This handbook includes: 3