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Filing Resources

Click here to register for E-Filing and E-Service registration is now open. 

For Registered Users click here to E-File: Tax Court E-File Login

Self-represented litigants may file certain documents by emailing to: See below for more information.

Electronic documents must be in either Portable Documents Format (PDF) or Microsoft Word. Motions, legal memoranda, briefs, and expert reports (including appraisals) should be submitted in a searchable rather than scanned PDF format, if possible. The court's electronic submissions email has a size limit of 25MB; documents exceeding this size must be divided into smaller documents before filing. 

Electronic Filing and Submissions 

Generally speaking, all documents filed in any case currently pending before the tax court must be filed electronically, except where a party is self-represented or unable to file electronically. Parties should consult the electronic filing requirements set forth in scheduling orders filed in individual cases.

Documents that cannot be filed using Tax Court E-Filing, includes all case initiating documents. Case initiating documents for property tax matters must be filed at the District Court, click here to access the Minnesota Judicial Branch website. Case initiating documents for Appeals of Commissioner of Revenue matters, must be filed with the tax court by mail or in-person.

There is no requirement to file paper copies of a document that was filed electronically. Parties should disregard any requirements in scheduling orders to file paper copies, unless specifically directed to do so by further order of the Court in a specific case.

If you cannot file electronically by email (for example, because the size of the documents precludes this), large quantities of documents may be furnished on CD-ROM, DVD-ROM, or USB drives and sent to the court by personal delivery, or by mail.

Trial Exhibits

Parties should appear for trial with a full set of electronic proposed trial exhibits to display on courtroom monitor screens using the court's Crestron audiovisual system as necessary during trial, as well as separate set of electronic exhibits for official submission to the court.

Parties who cannot (or choose not to) provide electronic trial exhibits must appear for trial with one paper set of proposed original trial exhibits (to function as official exhibits should they be submitted into evidence) and two sets of copies.

The court may request the parties provide working hard copies of proposed exhibits to the court for its use shortly before trial.

Parties should be sure to consult the scheduling order and any subsequent trial order to understand the requirements for exchanging trial exhibits with each other and providing them to the court in advance of trial. The terms of the court's order, and not this website, govern trial practice.


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