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A special assessment is an improvement (i.e. roads) which directly benefits the property. It is shown as a separate amount on the property tax statement. The amount is based on how much the property benefits from the improvement and the cost of the project. It is not based on the value of the property.
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Tax statements will be available and mailed to taxpayers no later than March 31. Manufactured Homes are available and mailed by July 15.
They are distributed to the county, school district, municipality and other special taxing districts in which your property is located.
They are computed by multiplying the value of your property by the local tax rate of the district in which your property is located. Classification rates are set by the Minnesota State Legislature based on use of property. The value of your property is determined by the County Land Services Office.
Special taxing districts in Morrison County include local economic development authorities and local Housing and Redevelopment Authorities. They may not be county wide taxing districts.
Manufactured homes and park trailers are exempt from motor vehicle taxation and are subject to property taxation as either real or personal property. Travel trailers are subject to motor vehicle taxation and must be issued a license plate. Sectional structures must be valued and assessed as an improvement to real property if the owner of the structure owns the land on which the manufactured home is located or is a qualifying lessee of the land.
Manufactured home personal property tax statements must be mailed by July 15. If the taxes are greater than $50, they are due in two equal installments on August 31 and November 15. If the taxes are less than or equal to $50, they are due in full on August 31.
Taxes remaining unpaid after the due date are delinquent, a penalty of 8% must be assessed and collected as part of the unpaid taxes.
A certificate of title is required for a manufactured home. The title to a manufactured home cannot be transferred unless the application for transfer of title is accompanied by a Mobile Home Transfer/Clearance Sheet.
A Mobile Home Transfer/Clearance Sheet for homes located in Morrison County are issued by the County Auditor/Treasurer. The document is proof that all taxes levied on the unit in the name of the current owner have been paid. This applies even if the transfer of title is requested prior to tax statements being issued for the current year, taxes are considered to be levied as of January 1 of the payable year.
There is no charge to obtain a Mobile Home Transfer/Clearance Sheet from the County Auditor/Treasurer.