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Filing Procedure

Tax Court E-Filing and E-Service is now available to registered users. Click here to learn more about E-Filing and E-Service, and to register.

Self-Represented parties may also file by e-mail. Please click here to file.


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 court services, procedures, live hearings, self-help resources, and the personnel of 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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