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News release For questions about individual income tax, please contact: email: indinctax@state.mn.us or call (651) 296-3781 or 1-800-652-9094 TTY: Call 711 for Minnesota Relay Phone assistance hours are Monday - Thursday: 8:30 a.m. to 5 p.m. and Friday, 8:30 a.m. to 4:30 p.m. For questions regarding other tax types, go to our tax information page and select a tax type. For media questions ONLY - please contact: Kit Borgman, Minnesota Department of Revenue 651-556-6397 email: kit.borgman@state.mn.us For immediate release: August 13, 2009 Appeal deadline for some reclassified equine properties is Sept. 1 Saint Paul – The Minnesota Department of Revenue is reminding owners of some horse breeding or boarding operations that they have until Sept. 1 to appeal their 2009 property classification for taxes payable in 2010.
Some horse breeding or boarding operations that were previously classified agricultural for property tax purposes were reclassified from 2008 to 2009 after periodic assessment reviews. In some cases, these properties were changed to a commercial classification to align tax treatment of them with similar properties statewide. Property tax treatment of equine operations was discussed during this year’s legislative session. The Legislature enacted a measure that directs the departments of Revenue and Agriculture to study the issue; their report and recommendations are due by Feb. 1, 2010. The measure also provides an appeal option for some taxpayers whose equine properties were reclassified. Appeal requirements Under Minnesota 2009 Session Laws, Ch. 88, Sec. 47, taxpayers may appeal directly to the Commissioner of Revenue if: Their property contains horse breeding or boarding activities; Their property was classified as agricultural for the 2008 assessment but then reclassified as residential or commercial for the 2009 assessment ; and The use of their property did not substantially change between the 2008 and 2009 assessments. Only taxpayers who meet all of the above requirements may appeal the reclassification of their property under this provision. Any appeal to the commissioner and subsequent decision apply only to the 2009 property assessment (for taxes payable in 2010). Once the commissioner issues a decision, a taxpayer or property owner has 60 days to appeal that decision in state Tax Court. How to file There is no fee to file an appeal, which must be made in writing and postmarked by Sept. 1, 2009. The commissioner must resolve all appeals and notify taxpayers who filed the appeals and assessors of the decision by Dec. 31, 2009. All applications for appeal must include: Documentation of the class change from 2008 to 2009. (Copies of the Notice of Valuation and Classification for each year will meet this requirement.) A letter explaining why the property owner believes the property qualifies for the 2a agricultural classification under Minnesota Statutes, sec. 273.13, subd. 23. Proof of agricultural income. (Typically a copy of Schedule F from the property owner’s most recent income tax return will meet this requirement.) Application for appeal may also include photographs or other documentation of the agricultural use of the property. All documentation should be sent to: Minnesota Commissioner of Revenue Property Tax Division 600 North Robert St. Saint Paul MN 55146-3340 For more information, visit the Department of Revenue website, www.taxes.state.mn.us, or call (651) 296-3781 or (800) 652-9094. ###
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