The assessor inspects and appraises all real estate and taxable personal property including mobile homes and commercial, industrial, and public utility properties in Crow Wing County to determine estimated market value and classification for ad valorem tax purposes. The estimated market value is determined as of January 2 for each year and is based on sales that occurred during the preceding year.
Applications for various use classifications, including homestead, agriculture, and exempt, are processed by the assessor. Use classification for each property is determined as well.
The assessor notifies property owners of their classification, estimated market value, and taxable market value. Valuation notices are sent to all taxpayers in March, April, or May of each year.
Public meetings to discuss valuation and classification, dates and location of Local Board of Appeal and Equalization, open book meetings, and the county Board of Appeals are provided by the assessor.