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Otter Tail County assessor outlines how property values are set
Summary
Otter Tail County Assessor Heather Jacobson explained mass-appraisal methods, the sales-based timeline used for the 2026 assessment, and appeal procedures — noting sales drive values and local boards of appeal begin in April.
Otter Tail County Assessor Heather Jacobson gave City Council an overview of how the county determines property values, describing the mass-appraisal process, the role of qualified sales and statutory guidance from Minnesota and the Department of Revenue.
Jacobson told the council the county uses a mass-appraisal model that reviews large groups of properties simultaneously to ensure equitable treatment across neighborhoods. She said assessors must meet a state sales-ratio standard (median sales ratios between 90% and…
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