Property Assessments

• No appeal may be taken as to the amount of any assessment unless a written objection is signed by the property owner and filed with the City Clerk prior to the certification hearing, or presented to the President of the Common Council at the hearing.

Property owners are entitled to appear and present their objection to the charges at the time of the hearing on the proposed assessment. Property owners may also present their objections in writing prior to or at the time of the hearing. The Common Council will consider any written or oral objections presented. The Common Council may approve the proposed assessment at the hearing.

Property owners may appeal the assessment to the district court pursuant to Minnesota Statutes, Section 429.081, by serving written notice of the appeal upon the Mayor or City Clerk within 30 days after the adoption of the certification and filing such notice with the district court within 10 days after service upon the Mayor or City Clerk.

Property owners with questions about their assessments may contact the staff listed below.

• Graffiti staff contact: 507-328-2406 pwpermits@rochestermn.gov
• Impound Towing staff contact: 507-328-2961 tedens@rochestermn.gov
• Property Violation staff contact: 507-328-2515 jhaberman@rochestermn.gov
• RPU Delinquent Utilities staff contact: 507-328-2406 pwpermits@rochestermn.gov
• Rubbish Removal staff contact: 507-328-2961 tedens@rochestermn.gov
• Secure Property staff contact: 507-328-2961 tedens@rochestermn.gov
• Snow Removal & Admin Fine staff contact: 507-328-2466 tspies@rochestermn.gov
• Storm Water Area Management staff contact: 328-2406 pwpermits@rochestermn.gov
• Tree Removal & Admin Fine staff contact: 507-328-2515 jhaberman@rochestermn.gov
• Weeds/Tall Grass Removal & Admin Fine staff contact: 507-328-2515 jhaberman@rochestermn.gov
• Other staff contact: 507-328-2900 OfficialNotifications@rochestermn.gov

The City of Rochester's Assessment Policy guides the Special Assessment process by establishing a consistent method of recovering and distributing the cost of public improvements and capital programming. The procedures used by the City for levying special assessments are outlined by Minnesota Statute Chapter 429, which provides “the cost of any improvement, or any part thereof, may be assessed upon property benefited by the improvement."

Preparing the Proposed Assessment Roll 

City Staff calculate the assessed dollar amount against each parcel based on the Assessment Policy and prepare a list (the assessment roll) for all properties being assessed under the project. 

Notice of the City Council Public Hearing on the Proposed Assessment 

Notice must appear in a newspaper or publication such as the Post Bulletin. The City must also mail notice to each affected property owner at least two weeks prior to the hearing date.  

City Council Public Hearing on Proposed Assessment 

The hearing gives affected property owners an opportunity to voice their opinions about their proposed assessment.  After all testimony is received, the City Council closes the public hearing and immediately votes on the assessment project. 

Approval of An Assessment 

After the Nuisance Abatement / Unpaid City Charge/Administrative Fine has been levied by the City Council, the City mails invoices to the affected property owners.  Owners have 30 days to pay the assessment without interest unless an agreement was signed that states otherwise.

After 30 days, interest will begin to accrue from the date the assessment was approved by Council. If there is an agreement on file regarding assessment payment, no invoice will be sent. Assessments with filed payment agreements are still payable, and interest will start accruing by the date listed in the agreement.

After a Public Improvement Project has been adopted by the City Council, the City waits to mail invoices to the affected property owners until the project is substantial complete so that costs can be updated for accuracy. The City then sends a Principal and Interest (P&I) Notice which outlines the assessed cost and the potential interest.

Certification to Property Taxes

At the end of each calendar year, the City is required to “certify” to Olmsted County a calculated amount of principal and interest owed by any property with unpaid City assessments levied by the City Council. This amount is placed on the county property tax statement and mailed to each property owner the following spring. 

For more information on adopted status assessments, see the dropdown for  "STATUS INFORMATION".

For more information on how to file an appeal, see the dropdown for "APPEALS".

For more information on how to apply for a deferral, see the dropdown for "DEFERRALS".

How can I see what assessments are pending or levied (due and payable) on a property?

The Assessment Lookup shows pending or levied assessments for specific properties. Properties may be selected by address or parcel identification number (PIN). Assessment and payment information is continuously updated. Please call (507) 328-2900 if you have questions about the Lookup table.

How can I see the details of assessments that appear on my property tax statement?

The first screen of the Assessment Lookup shows pending and levied assessments owed to the City of Rochester. A link to Assessments Certified to Property Taxes can be found at the bottom of the first screen, which connects to a page showing the assessment amount that was certified to the county.

Please call Olmsted County at (507) 328-7636 to verify that the certified amounts remain due and payable to Olmsted County.

How can I obtain a certified assessment search?

A certified assessment search consists of the City Clerk's office printing the page from the online search system, with the addition of the City Clerk's stamped signature and the embossed City seal, which will cost $10 per parcel.

What do the different statuses mean (pending/notice/deferred)?

Please see the dropdown for  "STATUS INFORMATION".

Nuisance Abatement (Miscellaneous Assessments)

The City is authorized to collect, through assessments, the cost of abating property-related health and safety corrections when an owner has failed to perform the work following notice by the City.

To Report any of the following conditions, please put in a service request or call the corresponding numbers below: 

• Sidewalk snow and ice removal - RCO 9-6
  • Public Works
  • 507-328-2400
• Debris/Rubbish removal - RCO 7-4-10
  • Community Development
  • 507-328-2600
• Weed/Tall grass removal  - RCO 8-5
  • Parks & Recreation - Forestry
  • 507- 328-2515
• Sidewalk Repair - RCO 9-6
  • Public Works Sidewalk Improvement District Program
  • 507-328-2466
• Secure Property - RCO 7-4-1 
  • Community Development
  • 507-328-2600
• Impound Towing - RCO 7-4-16
  • Community Development
  • 507-328-2600
• Tree Removal - RCO 6-2 
  • Parks & Recreation - Forestry
  • 507- 328-2515

Administrative Fines/Citations

Property owners can request a hearing on an administrative fine.  There is a non-refundable charge of $25 to hold a hearing. The request must be made within 10 days of receiving the administrative fine charge.

Administrative fines/citations RCO 1-2 are written to enforce the existing snow removal ordinance and weed removal ordinance. 

• View the Administrative Fine Enforcement Citizen's Handbook

Unpaid Utility Charges

The City may assess property owners to recover unpaid City charges, including: Delinquent Rochester Public Utility charges for Electric, Water, Sewer, and Storm Water (RCO 12-6;  12-9;  12-7), Tax Levy/Special Service District (SSD) charges, Pending/Levied Not Payable Special Service District RCO 2-18.

Only Property that is classified under MN Stat. Section 273.13 and used for commercial, industrial, or public utility purposes, or is vacant land zoned or designated on a land use plan for commercial or industrial use and located in the Special Service District, may be subject to the charges imposed by the city on the Special Service District. 

Note – The year listed is the description field is the year the levy will show on taxes. These charges will ONLY be payable with property taxes. 

Sidewalk Improvement District (SID) 

Pending/Levied Not Payable Sidewalk Improvement District RCO 9-6

Minnesota Statue 435.44 gives municipalities the authority to designate districts where the costs of repairing pedestrian facilities can be spread across all parcels based on real estate classification. The fees can be assessed over a period of up to five years.

Note – These charges will ONLY be payable with property taxes.

What is a special assessment deferral?

Qualified property owners may defer payment of special assessments until the deferral ends (see "When does deferral end?).

The assessment obligation is not reduced or canceled, only deferred. Payment will be due and payable in full at some future date.

Interest is compounded annually on a deferred assessment.

How do I qualify for the special assessment deferral?

Minnesota Statutes, Section 435.193 to 435.195, allows municipalities the option of deferring special assessments when homesteaded property is owned by a person who meets the following criteria:

• Owner(s) are 65 years of age or older and applying for deferral of assessment based on income.
• Owner(s) are permanently disabled and applying for deferral of assessment based on income/disability,
• Or owner(s) are a member of the Minnesota National Guard or other military reserves who are ordered into active military service, as defined in section 190.05, subdivision 5b or 5c, as stated in the person's military orders, for whom it would be a hardship to make the payments.

How do I apply for a special assessment deferral?

• Deferral Form

For questions about Deferrals, please call 507-328-2406 or email pwpermits@rochestermn.gov.

What can I do if my deferral application is denied? 

City teammates review the application and provided information to determine if all requirements have been met. City Teammates will approve or deny the application based on the information provided. Property owners may appeal a staff decision to the City Council.  

When does a deferral end? 

An assessment deferral will automatically terminate based on the requirements outlined in the City's Assessment Policy. The property owner may also decide to terminate the deferral.  

Once a deferral is terminated, all principal and interest amounts are immediately due.  

Pending assessments are estimated amounts charged to properties before they are levied by the City Council.

Assessments become pending:

• When the City Council authorizes the construction of a public improvement that will be financed with assessments; or
• When Assessment staff receive nuisance abatement charges or other unpaid City charges that may be collected by assessment.

Once public improvement projects are substantially completed and staff calculate final assessment charges and mail notices, the assessments are no longer pending, but become levied.

The Assessment Lookup page will indicate whether a pending assessment is payable.

For more information on pending status, see "STATUS INFORMATION."

Special assessments are charges to specific properties for public improvements constructed or maintained by the City.

The most common public improvements assessed by the City are:

• Construction, reconstruction, replacement or installation of streets, sidewalks, curb and gutter, pavement, driveways, lighting, boulevard landscaping, and trees
• Installation of above-standard street lighting systems
• Installation or repair of water service lines
• Water Availability Charges
• Sanitary Availability Charges

What other charges can be assessed or levied to my property taxes?

• Nuisance Abatement / Unpaid City Charges/Administrative Fines (See "ASSESSING UNPAID CITY CHARGES")
• Tax Levy/Special Service District
• Tax Levy/Sidewalk Improvement District (SID)

List of Status types:

• PENDING Status (Not Payable) - No payments can be accepted until the project is assessed. A hearing notice will be sent out prior to the council meeting to assess the property notifying the owner of the probable cost of the assessment.  After the Council approves the assessments, a Notice of Special Assessment is sent out to individual property owners, unless there was an agreement made with the property owners that states otherwise.
• PENDING Status (Payable) - Payments will be accepted, in full or partial payments (minimum accepted is $50). When the property is about to be assessed, a hearing notice will be sent out prior to the council meeting to assess the property notifying the owner of the probable cost of the assessment. After the Council approves the assessments, a Notice of Special Assessment is sent out to individual property owners, unless there was an agreement made with the property owners that states otherwise.
• Deferred Status - Interest accrues on the balance and no payment can be made until the interest charges are calculated or until the project is changed to levied.
  • Some assessments are deferred due to income/disability/ military service.
• Adopted Status - The assessment amount has been adopted by the Council, but the project is not substantially complete.
  • You may make partial payments (of at least $50).
  • You may pay the amount in full.
  • When the project is substantially completed, a Notice of Special Assessment is sent out, and project status changes to levied unless there was an agreement made with the property owner that states otherwise.
• Levied Status – The assessment was approved by the City Council and has been assessed to the property.
  • You may make partial payments (of at least $50)
  • You may pay the amount in full
  • You may take no action - principal plus interest is spread over the property taxes. A property owner can let the assessment be put onto property taxes. The amortization schedule, showing the amount of principal and interest for each year, will be printed on the bottom of the notice of special assessment.
• NOTICE Not Payable Status - This refers to an assessment on a property where work hasn’t been completed. This notice shows the dollar amount that will be charged when it is billed to the property owner. It cannot be paid until work is completed and the billing is sent to the property owner. This serves as a “notice” to property buyers that there will be an item coming up on the property. 

See additional information and an example of an assessment letter.