Tax Process

Calculating Property Taxes

Blue Earth County collects property taxes on over 31,000 parcels each year. The amount of tax each property pays is based on numerous factors. Tax calculation and payment are two of the final steps of the assessment and property tax process.

View a very basic overview of property taxes.

The calculation of property taxes involves not only the valuation and classification associated with every property, but it is also impacted by special programs certain properties are eligible for, special assessments properties may be paying, homestead status of a property, as well as the local tax rates determined by budget decisions.

Step-by-Step Tax Process

• After property is valued and classified every January 2, property owners are given an opportunity to appeal these determinations in the spring.
• Later that year, levies (how much local governments need for their budgets) are submitted to the county.
• Calculations are performed to determine net tax capacities (each property’s share of all the property taxes) and then tax rates are determined.
• Taxpayers receive a notice of proposed taxes.
• The following year, individual property taxes are determined, and credits are applied to reduce the tax bill. Special Assessments are added to your property.
• Tax Statements are mailed and property taxes are then collected.

Tax Due Dates

Please review your property tax statement for official due dates. The following table is a summary and shows due dates for most properties, but there are some exceptions provided by state law.

Taxes	Real Estate	Manufactured Homes
First Half	May 15 (if under $100, due in full)	August 31 (if under $50, due in full)
Second Half	October 15 (November 15th for agricultural land)	November 15

If the 15th falls on a Saturday, Sunday or legal holiday, the due date is the next regular business day. Taxes become past due after the due date. If property taxes are not paid, they eventually become delinquent and the property may eventually forfeit.