Polk County Property Tax Due Date

Minnesota property taxes are administered at the county level. Property is valued at 100% of estimated market value by county assessors, but different property types are classified at different rates — meaning only a fraction of market value is taxable. Residential homestead property benefits from a reduced class rate and a market value exclusion that further lowers the taxable value. Minnesota's property tax system is notable for its income-based refund programs (called the Homestead Credit Refund and Renter's Property Tax Refund) that provide meaningful relief to low- and moderate-income households.