See below for forms and information about the two types of Minnesota Tax Court cases: MN Revenue appeals and MN property tax petitions.
Minnesota Property Tax Petitions
Minnesota property taxpayers have the right to challenge their counties' assessments, including valuations or classifications of their property/ies. At certain times of year, you may be able to negotiate directly with your local county assessor's office; contact the county for details.
To file a new Minnesota Tax Court petition:
1.
Complete MN Tax Court Form 7, following the instructions carefully.
2.
Serve (notify) the county auditor for the county where the property is located with a copy of your completed form, per the instructions on the back page of Form 7.
Note: different counties have different service requirements; please check locally.
3.
File your petition, with filing fee, by April 30 of the year in which taxes are payable. Filing can be done either (a) by mail to the District Court for the county where the property is located; (b) in person at the District Court; or (c) online through the
Minnesota Judicial Branch website.
Note: Filing fees vary slightly by county; please check locally.
Information by County:
For all other counties, please search your local county government website.
Minnesota Commissioner of Revenue Appeals
Minnesota taxpayers have the right to appeal certain orders, notices, or determinations made by the Minnesota Department of Revenue within 60 days of the notice date.
There are two different routes to appeal:
- Taxpayers may be able to appeal directly to the Minnesota Department of Revenue. An administrative appeal is free of charge. To learn more about administrative appeals, go to the Minnesota Department of Revenue appeals page and look up "How do I appeal to the department?" or call 651-296-3781.
- Taxpayers may appeal to the Minnesota Tax Court. An appeal to the Tax Court requires a filing fee ($285 for regular or $150 for small claims division). To file a case in the Tax Court, complete, serve, and file MN Tax Court Form 1 according to the instructions on the form. If you need a 30-day extension to file a Tax Court appeal, please send your request and a copy of the first page of your Revenue letter to info@taxcourt.state.mn.us.
Other Forms
- Subpoena
- If you need other forms, sample documents, or templates, please contact the Tax Court.
Still have questions?