Each property's tax burden is determined according to its value, classification, and property tax levies. Assessors are responsible for estimating property values and determining classifications for tax purposes.
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A Minnesota state law requires that the value and classification of all real and personal property be established as of January 2nd each year. The Assessor's Office works throughout the year to analyze property transactions and economic conditions in order to estimate the market value of each property for the following January 2nd.
Appreciating Increasing Market Fact Sheet Frequently Asked Questions (FAQ) 2022 (PDF)
The Assessor has a number of different tasks:
In Minnesota, property taxes provide most of the funding for local government services. Cass County collects the taxes and distributes the money between the county, cities, townships, school districts, and special districts such as Region V Development Commission. Also, the county collects, settles, and distributes the General State Tax back to the State of Minnesota.
As referred to under the Assessor responsibilities question, the Assessor is responsible for valuing a property at its market value. Market value can be defined as the highest price in terms of money that a property will bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably, and assuming that neither is under undue duress.
A Cass County appraiser operates under a County-wide Assessment System. All assessments throughout the entire county are performed from the County Assessor's Office, under the direction of the County Assessor. The staff appraisers employed by the County Assessor are professionals. Stringent training and experience requirements are set by the State Board of Assessors, which governs and administers the licensure of Ad-Valorem property appraisers.
Cass County requires additional training in areas of management, organization, customer service and continuing appraisal education.