PENNINGTON COUNTY ASSESSOR REASSESSMENT NOTICE
Minnesota Statute requires appraisers to physically inspect properties at least once in a five year interval. Beginning June 2025, you will start seeing Pennington County Appraisers continuing through December 2025. This inspection process is called the quintile review process. To ensure uniformity and accuracy, a physical (on-site and in-person) inspection is necessary to obtain accurate property data. The primary objective of the quintile review process is to maintain and improve data quality, integrity, or consistency.
Statutory Requirements for Quintile
The specific statutory citations for the quintile are Minnesota Statutes, sections 273.08 and 273.01.
Minnesota Statute 273.08 states:
“The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into records in the manner prescribed by the county assessor [emphasis added].”
Minnesota Statutes 273.01 states:
“All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum intervals of five years [emphasis added].”
Minnesota Statutes 273.20 states:
“Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of duties, enter any dwelling-house, building, or structure, and view the same and the property therein.
Any officer authorized by law to assess property for ad valorem tax purposes shall have reasonable access to land and structures as necessary for the proper performance of their duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the county assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition.”