Minnesota property tax by county

Property tax rate by county in Minnesota

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Minnesota's income and retirement taxes, see Minnesota income tax and Minnesota retirement taxes.

How does Minnesota assess homes for property tax?

Minnesota has no single assessment ratio. Homes are valued at 100% of market value, then exclusions are subtracted, and a class rate is applied to what is left: 1.00% on the first $500,000 of a residential homestead and 1.25% above that. Levies are spread against the resulting figure, called net tax capacity.

Values are set annually as of January 2, with at least one-fifth of parcels physically reappraised each year so every parcel is examined within five years.

Is there a homestead exemption in Minnesota?

Yes. Minnesota has a homestead exemption of $38,000, applied to market value on an owner-occupied residential homestead. The Homestead Market Value Exclusion is a sliding scale, not a flat figure. Homes worth $95,000 or less get 40% of value excluded, which is where the $38,000 maximum comes from. Above $95,000 the exclusion shrinks by 9 cents for every dollar of value and disappears entirely at $517,200.

Other state relief for homeowners:

• Seniors and disabled owners: Minnesota's senior program is a deferral rather than an exemption. From age 65, with household income of $96,000 or less and five years in the home, you pay 3% of your income toward the tax and the state lends you the rest, repayable with interest of no more than 5% when you sell. Apply by November 1. Separately, the Homestead Credit Refund is claimed on Form M1PR with a household income limit of $142,490 for 2025, and a targeted refund is available regardless of income when your tax jumps more than 12% and more than $100 in one year.
• Disabled veterans: The veterans exclusion removes up to $150,000 of market value for a service-connected disability rating of 70% or higher, and up to $300,000 for a veteran rated totally and permanently disabled. A surviving spouse can qualify for the $300,000 tier and can carry it to a replacement home of equal or lower value. Apply to the county assessor by December 31.
• Minnesota delivers its owner-occupancy benefit through the market value exclusion rather than a rate-reduction credit, so there is no separate credit figure. Income-based relief is claimed on the state income tax return instead.

Minnesota sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Minnesota?

Two installments, the first due May 15 and the second October 15, with agricultural property getting until November 15 on the second half. If your total tax is $100 or less the whole amount is due in May. Late penalties start at 2% on homestead property and climb monthly.

Minnesota splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Minnesota?

You contest the assessed value with the Local Board of Appeal and Equalization, then the County Board, then Minnesota Tax Court. The filing deadline is typically April 30 of the year the tax is payable (Tax Court). The administrative route runs earlier and on local dates: local boards meet between April 1 and May 31, with your specific date printed on your Valuation Notice, and county boards meet in June. You must go to the local board before the county board, but you may skip both and petition Tax Court directly by April 30. A notice received after February 28 gives you 60 days from its mailing instead.

Minnesota property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.