Minnesota Tax Court
The Minnesota Tax Court is a specialized court in the state's executive branch, established by the Minnesota Legislature to hear only tax-related cases. Minnesota Statutes chapter 271 sets forth the authority and jurisdiction of the Tax Court. All three Tax Court judges have special expertise in Minnesota's tax laws, and they apply that expertise to ensure that taxpayers are assessed only what they owe and no more. The Tax Court is located in the Minnesota Judicial Center in St. Paul, but judges can travel throughout Minnesota to conduct trials.
The Court's mission is to provide timely and equitable disposition of two types of tax cases:
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appeals of tax orders issued by the Minnesota Commissioner of Revenue;
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petitions of property tax valuations, classification, equalization, and/or exemptions.
If you want to appeal a tax notice from the Minnesota Department of Revenue:
If you want to appeal your property values and/or classification:
Otherwise, go here to find forms, instructions, and information for filing appeals and petitions with the Minnesota Tax Court.

About Us
Learn more about court services, procedures, live hearings, self-help resources, and the personnel of the Tax Court.
Forms Index
Download forms pertaining to appeals and other Tax Court processes.