The Quintile Review Process
Minnesota Statutes require appraisers to inspect properties at least once in a five-year interval. This inspection process is called the quintile review process. Quintile inspections are an important component of the overall assessment process toward maintenance and improvement of data quality and integrity.
To ensure uniformity and accuracy, a physical (on-site and in-person) inspection is necessary to obtain accurate property data. The primary objective of the quintile review process is to maintain and improve data quality, integrity, or consistency.
Statutory Requirements for Quintile
Minnesota Statute 273.08 states:
“The assessor shall actually view, and determine the market value of each tract or lot of real property listed for taxation, including the value of all improvements and structures thereon, at maximum intervals of five years and shall enter the value opposite each description. When directed by the county assessor, local assessors must enter construction and valuation data into records in the manner prescribed by the county assessor [emphasis added].”
Minnesota Statutes 273.01 states:
“All real property subject to taxation shall be listed and at least one-fifth of the parcels listed shall be appraised each year with reference to their value on January 2 preceding the assessment so that each parcel shall be reappraised at maximum intervals of five years [emphasis added].”
Minnesota Statutes 273.20 states:
“Any officer authorized by law to assess property for taxation may, when necessary to the proper performance of duties, enter any dwelling-house, building, or structure, and view the same and the property therein.
Any officer authorized by law to assess property for ad valorem tax purposes shall have reasonable access to land and structures as necessary for the proper performance of their duties. A property owner may refuse to allow an assessor to inspect their property. This refusal by the property owner must be either verbal or expressly stated in a letter to the county assessor. If the assessor is denied access to view a property, the assessor is authorized to estimate the property's estimated market value by making assumptions believed appropriate concerning the property's finish and condition.”
Permits & New Construction
New construction is identified by assessors when the current market value is affected due to a new improvement (permitted or not permitted) or a previously unassessed improvement made to a property. The new construction value is listed separately so that property owners have a clear understanding as to why the overall total value of the property was affected. This includes undervalued property that is not necessarily new, but the value had been unassessed in previous assessment years.
Appraisers for Waseca County carry photo identification badges, which can be verified by calling the assessor’s office. Periodically, business cards, sticky notes, or a follow-up letter may be sent out or left on your door if more information is needed.