Property tax, a charge to property owners based on property valuation, is paid to the Crow Wing County treasurer and, eventually, a portion of that tax comes back to the city of Breezy Point to help pay for local services, such as roads, police and fire protection.

The 2009 property valuations are based on sales taking place between Oct. 1, 2007, and Sept. 30.

Property owners who have questions related to their assessment notices should begin by contacting the assessor's office at (218) 824-1010.

Once you do that, and, if you still have questions or concerns, you should set aside Thursday, May 7, for the 2009 Board of Equalization meeting scheduled to begin a 10 a.m., at Breezy Point City Hall. Members of the Breezy Point City Council and at least one representative from the Crow Wing County Assessor's Office will be present.

If you decide to attend this meeting, you may want to arrive early as the meeting proceeds on a "first come, first served" basis, according to the order of the names listed on the sign-in sheet. The meeting will continue until all parties listed on the sign-in sheet have been heard.

Once the meeting is called to order and general background information is presented, you will be asked to come forward to state your concerns. It would be helpful if you come prepared with your tax statement and any other evidence (such as appraisals, photos, etc.) that could support your comments. In most instances, additional questions will be asked of you and of the representative from the assessor's office. Discussion will follow and every effort will be made to reach a decision regarding your appeal.

If you do not agree with the board's decision, you can take your appeal to the Crow Wing County Board of Equalization. The local board does not have authority to grant an exemption or to order property removed from the tax rolls.

Property taxes may vary from year to year for a variety of reasons. There may be some change related to the fact that the "limited market value" provision has been eliminated by the Legislature.

Other reasons include:

1. The market value of a property may change.

2. The market value of other properties in your taxing district may change, shifting taxes from one property to another.

3. The state general property tax may change.

4. The city, county, school or special district budget and levy may change.

5. Special assessments may be added to your property tax bill.

6. Voters may have approved a school, city, county or special district referendum.

7. Federal and state mandates may have changed.

8. Aid and revenue from the state and federal governments may have changed.

9. The state Legislature may have changed the portion of the tax base paid by different types of properties.

10. Other state law changes may adjust the tax base.