Abatements of Estimated Market Value
Minnesota Statutes 375.192 provides that the County Board may grant the reduction or abatement of a property taxpayer’s Estimated Market Valuation and the resulting taxes, costs, penalties, or interest which have been erroneously or unjustly paid. All applications must be written and approved by the County Assessor and the County Auditor before consideration by the County Board. The Board may consider and grant abatements on applications only as they relate to taxes payable in the current year and the two prior years, provided that reductions for the two prior years shall be granted only for (1) clerical errors, or (2) when the taxpayer fails to file for a reduction or an adjustment due to hardship, as determined by the County Board. Any denial of an abatement application by the County Assessor, County Auditor, or County Board may not be appealed to the Minnesota Tax Court, since it is the exercise of a strictly discretionary authority.

Abatements for Homestead
If your property was classified as non-homestead and should have been homestead in a previous year, you can file an abatement to prove occupancy of your property. In addition to filing the abatement form as above, you will need to get letters from two different utility companies that show when they began providing service to you and when they stopped if applicable. This letter must be on company letter head and be signed by them in order to be accepted with the application. Always remember to keep your tax payments current, because the abatement process may take several months to go through the approval process.

Local Option Disaster Abatement
Minnesota Statute 273.1233 provides that the County Board may grant an abatement for homestead and non-homestead property for taxes payable in the year in which the destruction occurs if:

• The County Assessor determines that 50% or more of the homestead dwelling or other building has been 1) unintentionally or accidentally destroyed, or 2) destroyed by vandalism by someone other than the owner;
• The property owner submits an application with the County Assessor to the County Board as soon as practical after the damage has occurred.

Any reduction by the County Board in the amount of tax payable is to be based on the number of months that the home is uninhabitable or the other structure is unusable. If the structure is occupied or used for a fraction of a month, it is considered as a month.

Local Option Disaster Credit
Minnesota Statute 273.1235 provides that the County Board may grant a credit for taxes payable in the year following the year in which the damage or destruction occurred for 1) homestead properties that do not qualify for a homestead disaster credit under M.S. 273.1234 (because they are not included in a disaster or emergency area) or 2) non-homestead property.

To be eligible, properties must meet the same requirements for local option abatements under M.S. 273.1234 where:

• The County Assessor determines that 50% or more of the homestead dwelling or other building has been 1) unintentionally or accidentally destroyed, or 2) destroyed by vandalism by someone other than the owner;
• The property owner submits an application with the County Assessor to the County Board as soon as practical after the damage has occurred.