Commercial property owners say pandemic lowered value of their real estate holdings Many businesses are challenging St. Louis County's estimated market values and are instead calling for tax relief. Written By: Peter Passi | × Duluth's Miller Hill Mall sits quiet before opening Monday, May 3, 2021. The mall’s owner, Simon Properties Group Limited Partnership, is challenging the estimated market value of the property. The county assessor valued it at $35,344,800 — unchanged from the 2019 valuation. Simon argues the value of the property has declined because of the pandemic and market conditions. (Steve Kuchera / skuchera@duluthnews.com) At a time when home values have been soaring in the Northland, many owners of commercial properties are describing a quite different phenomenon.