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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 105%) and that the county follows Minnesota Statute chapter 273 and guidance from the Minnesota Department of Revenue in its methodology.
Jacobson outlined the department’s five-year “quintile” inspection plan: staff physically view at least 20% of parcels in each jurisdiction each year and update records for new construction, demolition or other changes. She said interior visits are limited but used when necessary for accuracy and that homeowners can refuse entry; if an owner declines access, staff must make exterior-based assumptions.
Regarding timing she said the 2026 assessment uses sales from Oct. 1, 2024, through Sept. 30, 2025, and that values are set as of Jan. 2. Jacobson noted valuation notices will use green paper this year and reminded residents that budget decisions by taxing jurisdictions — not assessors — determine tax bills.
Jacobson described the appeal process: open-book jurisdictions allow informal appeals by phone or appointment, while local board meetings (Fergus Falls’s local board of appeal is April 30) are formal opportunities to present evidence. She urged residents who have questions to call the assessor’s office and noted the county board of equalization meets June 15.
Council members asked about differing practices between counties, how sales are allocated between land and improvements, and what drives commercial value changes. Jacobson said the county analyzes sales by neighborhood and property type, uses land-rate schedules where applicable and relies on aggregated sales to compute medians rather than on single transactions.
