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Please Note:

Effective October 31, 2016, the Tax Court’s main telephone number has changed to 651-539-3260. (The fax number will remain 651-297-8737.)

Effective July 1, 2017, the filing fee for Regular Division Cases has been reduced from $312.00 to $287.00 (plus any additional county filing fees).  Also, the jurisdictional limit for filing in the Small Claims Division in Commissioner of Revenue cases has been increased from $5,000 to $15,000.

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

Search for decisions by the Minnesota Tax Court.

Forms Index

Download forms pertaining to appeals and other Tax Court processes.

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