The County Board appoints the County Assessor, usually for a term of four years. The Assessor is responsible for classifying, establishing market values for all real estate and personal property, and the equalization of assessments throughout Koochiching County.
Assessors are required to inspect properties in person at least once every 5 years or if new construction or demolition takes place. Assessor’s value property using a mass appraisal process to review sales of similar properties over a set time period established by the Minnesota Department of Revenue.
The Assessor’s Department follows a clearly defined process to complete its duties.
Assessors estimate property market values, classify properties according to their use, and review valuations on a regular basis to determine if estimated market value adjustments are needed.
Each spring, property valuation notices are mailed to property owners. These annual notices allow owners to review the estimated market value of their property and appeal if they choose.
After appeals are completed, the Assessor totals the estimated market value of all properties and shares those values with the taxing jurisdictions that set tax levies.
The Assessor’s responsibility in the process is with market value and classification, not taxes.
The Assessor’s Department does not…
Determine tax rates, or
Establish property tax laws.
Questions about property tax payments should be directed to the Auditor’s Department.