Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Minnesota, property tax is a primary source of revenue for local governments and is used to fund services such as schools, police and fire departments, and infrastructure projects. Property taxes are assessed based on the market value of real property, which includes land and buildings. The county assessor is responsible for estimating property values and setting the valuation for tax purposes. Property owners in Minnesota have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local county assessor's office. If the issue is not resolved at this level, property owners can take their appeal to the Minnesota Tax Court. The process for disputing a property tax assessment is outlined in state statutes, and deadlines for filing appeals are strictly enforced. Property tax rates and the process for assessment and appeals can vary by county, so it is important for property owners to be familiar with the rules and procedures specific to their location.