Rate Breakdown

Property taxes in Brown County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Brown County

In Brown County, property taxes are determined by the interaction between the County Assessor’s office and local taxing jurisdictions. The process begins with the assessor determining the Estimated Market Value (EMV) of your property based on local market conditions as of January 2. This value is then adjusted by the state-mandated classification rate to arrive at the Taxable Market Value.

Your final tax bill is calculated by applying a local tax rate—often referred to as the millage rate—to your property's value. This rate is set annually by the county, city, township, and school district boards to cover the costs of public services such as schools, roads, law enforcement, and emergency management. Because these budgets fluctuate based on voter-approved levies and state aid, your total tax liability may change even if your property value remains stable.

Available Exemptions

Minnesota offers several property tax relief programs designed to lower the burden on specific homeowners. Eligibility and application requirements are strictly regulated by the state:

• Homestead Credit: The most common exemption, available for owner-occupied primary residences. It provides a reduction in the tax base and potential eligibility for additional state refunds.
• Senior Citizen Property Tax Deferral: Allows qualifying seniors (age 65+) to defer a portion of their property taxes as a low-interest loan against the property.
• Disability Exemptions: Special homestead classifications exist for individuals with permanent and total disabilities, often resulting in a significantly lower valuation for tax purposes.
• Disabled Veterans: Veterans with a service-connected disability rating may qualify for a market value exclusion, which substantially reduces or eliminates property taxes depending on the disability rating percentage.

Payment Schedule & Deadlines

Brown County property taxes are typically paid in two installments. For most residential properties, the first half of the tax payment is due on May 15, and the second half is due on October 15. If the deadline falls on a weekend, the due date is moved to the following business day.

Payments can be made via the Brown County Treasurer’s office through mail, in-person, or secure online portals. It is vital to meet these deadlines; failure to pay on time results in the assessment of statutory penalties. These penalties accrue monthly, increasing the total amount owed significantly if left unpaid. Continued delinquency can eventually lead to the forfeiture of the property to the state.

Appealing Your Assessment

If you believe the estimated market value of your property is inaccurate or higher than the actual market value, you have the right to appeal. The process begins with the Local Board of Appeal and Equalization, which meets in the spring. You are encouraged to contact the Brown County Assessor’s office first to discuss your valuation; often, errors can be corrected informally. If you remain dissatisfied, you may present evidence—such as recent appraisals or comparable sales data—to the Board. Further appeals can be escalated to the County Board of Appeal and Equalization or the Minnesota Tax Court.