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1. How are my Real Estate taxes determined?

Taxing jurisdictions such as the county, schools, cities, and townships, adopt their levy after public hearings. The levies are certified to the County Auditor who then calculates the tax rates. The taxes you pay are proportionate to your estimated market value and use the classification of your property as observed by the Assessor’s Office. Similar properties with their differing amenities and sales prices are used as a comparison with other properties that have not sold, to estimate their value.

2. Why has my value gone up?

Property values are based on the typical sales. Prices fluctuate with general market conditions such the general economy, property locations, supply and demand, demographic changes, and changes in tax laws. By Minnesota state laws, as property values change in the market place, those changes must be reflected in the assessor’s Estimated Market Values.

3. Who is my Appraiser?

Appraiser Areas as of 2020

4. What is Estimated Market Value (EMV) and how does the assessor determine it?

The Estimated Market Value is the price that would tend to prevail under typical, normal, competitive open-market conditions.

The Morrison County Assessor’s office uses a mass appraisal process for estimating market values. This system involves the comparisons between similar properties and actual market sales in a neighborhood. All sales information collected by the assessor’s office is closely analyzed. The assessor’s office adjusts market values by comparing properties that sold with properties that have not sold. This sale comparison by means of substitution provides the basis for the assessor’s Estimated Market Value.

5. Are Property Estimated Market Valuation increases limited to 15%?

No. There is not a limit on how much an Estimated Market Value of a property can increase or decrease.

6. Can my Estimated Market Value change even if the assessor has not been inside my property?

Yes. The assessor keeps records on the physical characteristics of each property in the County. Even though the assessor may have been unable to go through your property, the Estimated Market Value will still be reviewed based on the existing records and/or sales of similar property.

7. How can I judge the accuracy and fairness of my value and classification?

The assessor who estimates the value and classifies your property should be your first contact if you have questions or want more information. If you are not sure who your assessor is, call the Morrison County Land Services Office. Your assessor can review your parcel records with you, review local sales activity, and general market trends. You can also review how other properties are valued and classified to judge if your property is fairly valued and classified.

The Morrison County Land Services Office phone number is 320-632-0170 or toll free at 866-401-1111, ext. 170.  The normal office hours are Monday thru Friday, 8:00 AM to 4:30 PM.  The Land Services Office is located in the central building, upper level of the Morrison County Government Center at 213 1st Ave SE, in Little Falls, MN.

8. Does the Estimated Market Value increase at the same rate on all properties?

No, it does not. There are differences between individual properties and between neighborhoods. In one area the sales may indicate a large increase in value in a given year. In another neighborhood there may be very little or no change in value. Different types of property within the same neighborhood may show different value changes. There are numerous factors to be considered in each property, which will cause value changes to differ. Some of the factors that can affect value are location, condition, size, quality of construction, the number of baths, basement finish, garages, and many others.

9. What is a Property Identification Number (PIN)?

It is a unique number assigned to each piece of real estate in Morrison County. The PIN, also known as Parcel Number or Parcel Identification Number, is printed on the Property Tax Statement, the Valuation Notice, Proposed Tax Statement, and various other documents related to real estate taxation or assessment.

10. What is a Special Assessment?

A special assessment is an improvement, which directly benefits the property. Common assessments include streets, sidewalks, streetlights, and sewers. The amount is based on how much the property benefits from the improvement and the cost of the project. The property’s market is not used to determine the amount of the special assessment.

11. Who determines my property tax?

There are three entities that have a role in determining your property tax. The State Legislature establishes property classes and class rates, the state determines levels of state aid to local units of government, sets the amount of homestead credit, sets the State Tax Rate and mandates unfunded programs to local government. Local units of government determine their tax levy amount. The county assessor assigns each property a market value estimate and property use classification as provided by state statute. The property tax is the result of actions taken by all three entities (the State Legislature, Local Governments and the County Assessor).

12. Why is the amount of taxes on my tax statement I received in March/April different than what was shown on the Notice of Proposed Taxes that I received in November?

The Notice of Proposed tax or Truth in Taxation ("TNT") is an estimate. They may differ for any of the following reasons:

• Referendums could have passed, increasing your tax
• Property owners may have filed for homestead classification if they own and occupy their homes by December 1st of an assessment year.
• Taxing jurisdictions may have lowered or increased their tax levy. 
• Although not a tax, special assessments and other charges may be billed on the tax statement. These charges do not appear on the Notice of Proposed Taxes.

13. Will my Estimated Market Value go up if I repair my property?

Good maintenance will help retain the market value of your property. Generally, your Estimated Market Value will not be increased for individual minor repairs such as those that follow. However, a combination of several of these items could result in an increase in your Estimated Market Value.

• Repairing or replacing roof
• Repairing porches or steps
• Repairing original siding
• Painting/decorating
• Replacing plumbing or electrical fixtures