Polk County, MinnesotaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- March 2026 — official Polk County property-tax page states statements are produced for taxpayers of record as of January 2 but does not publish a specific mailing day.
- Payment deadline
- 2026 Minnesota schedule: first-half real-property taxes due May 15, 2026; second-half non-agricultural real property due October 15, 2026; second-half agricultural real property and manufactured-home taxes due November 16, 2026 because November 15 is Sunday; first-half manufactured-home taxes due August 31, 2026; if a due date falls on a weekend or legal holiday, the next business day applies.
- Assessment appeal
- Polk County directs owners to the Assessor and the Local Board of Appeal and Equalization/open-book process listed on the valuation notice; the official county sources reviewed did not publish one countywide 2026 date. Minnesota Tax Court petitions for taxes payable in 2026 were due April 30, 2026.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
For 2026 assessment/2027 taxes, own and occupy the property by December 31, 2026 and file the homestead application by December 31, 2026; manufactured-home homestead applications generally have a May 29, 2026 current-year deadline.
Senior relief
Minnesota Property Tax Deferral for Senior Citizens: applicant must be 65 or older (or one spouse 65+ and the other at least 62+), household income $96,000 or less, and must have owned, lived in, and homesteaded the home for five years; the homeowner pays up to 3% of household income and the state lends the remainder. Apply by November 1, 2026 for 2027 taxes. This is a deferral loan, not forgiveness. Other relief may include the Homestead Credit Refund and qualifying disabled-veteran or blind/disabled programs.
Valuation limits
No general countywide annual valuation cap was verified in Minnesota. The county assessor establishes estimated market value under Minnesota law; the homestead market-value exclusion and program-specific agricultural, forest, veteran, disaster, and deferral programs can reduce taxable market value. For 2026, the homestead market-value exclusion is up to $38,000 and phases out at $517,200; the agricultural homestead first-tier valuation limit is $3,840,000.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →