Appeal Option for Equine Taxpayers

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(08.13.2009) From the August issue of the University of Minnesota Horse Newsletter:

There has been an unprecedented amount of legislative activity surrounding horse breeding and boarding operations.  The legislature determined that the best course of action would be to delay any immediate action and require the Commissioner of Revenue to undertake a study of the treatment of properties used for horse breeding  and boarding activities for property tax purposes.  This study will examine the current treatment of these properties and will result in a report providing recommendations for potential changes to law.

In order to quell numerous taxpayer and assessor concerns, the legislature further provided for an appeal option for taxpayers for the 2009 assessment year.  The legislature provided this appeal option only for taxpayers with property used for horse breeding or boarding activities if the property was classified as agricultural for the 2008 assessment.  If the use between 2008 and 2009 assessments did not substantially change, but the classification was changed, the taxpayer may appeal in writing to the Commissioner of Revenue before September 1, 2009.  If you have questions concerning the provision, please contact proptax.questions@state.mn.us.
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