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COVID-19 and the Tax Court

Read the Tax Court's COVID-19 Order.

  • The Tax Court is generally closed to in-person filing. Until further notice, all appeals from orders of the Commissioner of Revenue may be filed only by mail. The date of the United States postmark stamp appearing on the envelope will be considered the date of filing. Requests for 30 day extensions of the time to appeal should be made by email to .
  • All other documents filed in any case pending before the Tax Court should be filed by electronic means to The Tax Court remains operational and will receive electronic submissions. All documents filed in any case already filed with and pending before the Tax Court may be filed by electronic means, without need for further submission of paper copies to the Court. 
  • The tax court will continue to move its docket forward and expects parties to do the same. The tax court is open to hearing informal requests for continuances for individual cases.
  • The tax court will follow CDC and Minnesota Department of Health recommendations regarding the health and safety of court staff, attorneys, and litigants. 

Filing Procedure

Filing procedures have changed. All documents may be filed by electronic means without need for paper copies.

Minnesota Tax Court

The Minnesota Tax Court is a specialized, executive branch court specifically established by the Minnesota Legislature to hear only tax related cases. Minn. Stat. ch 271 sets forth the authority and jurisdiction of the Tax Court. The Court's mission is to provide timely and equitable disposition of appeals of orders issued by the Commissioner of Revenue and local property tax valuations, classification, equalization and/or exemptions. All of the judges have expertise in the tax laws and apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more. Although the Tax Court is located in the Minnesota Judicial Center, the judges travel throughout Minnesota to conduct trials.

Minnesota Judicial Center - aerial photo

About Us

Learn more about the judges, the staff, and the law clerks at the Tax Court.

Search Decisions

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Forms Index

Download forms pertaining to appeals and other Tax Court processes.

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