Assessor Duties
In Minnesota, property taxes provide most of the funding for local government services. Brown County collects the taxes and distributes the money between the county, cities, townships, school districts and any special districts. Each property’s share of taxes is determined according to its value, use, and the property tax levies. Assessors are responsible for estimating property values and setting classification for tax purposes.
Who are the appraisers and what are their credentials?
All appraisers employed by Brown County are licensed professionals. The State Board of Assessors governs and administers the licensure of appraisers and sets stringent training and experience requirements.
Brown County requires additional training in the areas of appraisal, management, organization, technology and customer service.
Each appraiser will carry picture identification clearly stating that he/she is an employee of the Brown County Assessor’s Office.
What Does the Assessor Do?
Classifies property: The property classification is based upon the use of the property. Individual classes of property have different class rates that are established by the state legislature and are uniform on like classes of property throughout the sate. Depending on the class rate of the property, final taxes may be more or less than another property of the same market value with a different property class.
Estimates value: The law specifically requires that assessors view each parcel of real estate to appraise its market value. Property values change continuously along with market conditions. In addition to market fluctuations, physical changes are also considered when estimating the value of the property. All factors are considered in estimating the value of property. This requires periodic physical inspection of all property at least once every five years. Additional inspections may be necessary for new construction.
What is “Market Value”?
Market value is defined as the most probable price that a well-informed buyer would pay a well-informed seller for a property without either party being unduly forced to buy or sell.
What is CER (Crop Equivalency Rating)?
“CER” stands Crop Equivalency Rating. Brown County values 2a productive tillable land based on the weighted average of the CER rating for each soil type within the parcel. This rating is based on soil type, climate and drainage.
Sales Study
Each year the assessor does a study of the sales that have taken place in the last 12 months – from October 1st of the prior year to September 30th of the current year. We verify each sale to determine if they are an arms-length transaction with no extenuating circumstances. Neighborhood, quality of construction, condition of the property and age of the structure are a few of the items we consider in our study. This is the information that we use to place values for the next assessment year. This is also the reason that not all properties increase or decrease at the same rate each year. If you have recently purchased property in Brown County, you can expect to be contacted by the assessor’s office or your local assessor.
Valuation Notices
A valuation notice is mailed to each property owner the end of March each year along with the property tax statement. This is your notice of the estimated market value and classification of your property as of January 2 of the assessment year, which is the value your property taxes will be based on the following year. If you disagree with or have questions about your estimated market value or classification, you should call your assessor for an informal review of your property.
Appealing Your Value or Classification
How to Appeal (PDF)
How to contact the Brown County Assessor’s Office:
Phone: 507-233-6606
Address:
14 South State Street
New Ulm MN 56073
Email: assessor@co.brown.mn.us