Tax Court Forms

 See below for either PROPERTY TAX PETITIONS or MN REVENUE APPEALS:
 

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 the MN Tax Court - Real Property Tax Petition (formerly Form 7), following the instructions carefully. Links to form and detailed instructions are below. 
  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 the petition. Note: different counties have different service requirements; please check locally. 
  3. File your petition, with filing fee ($310 for Regular Division or $150 for Small Claims, plus a local law library fee), on or before 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 (links will take you to outside organizations' websites):
 

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: 

  1. Taxpayers may, depending on their notice, 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.  
  2. Taxpayers may appeal to the Minnesota Tax Court. An appeal to the Tax Court requires a filing fee ($310 for Regular Division or $150 for Small Claims). 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.
 
NOTE ABOUT TAX COURT FILING FEES: The Minnesota state legislature approved an increase in civil court filing fees beginning on August 1, 2025. The fee for filing a new property petition or Revenue appeal in Tax Court - Regular Division is now $310. The filing fee for Small Claims Division remains $150. When filing new property cases in district court, existing library fees will still be added to the base fees; check locally for details. For more information see Minnesota Session Laws - 2025, Regular Session, Section 20. 

Still have questions?

Feel free to email info@taxcourt.state.mn.us or call 651-539-3260, Mondays - Fridays, 8:00 a.m. - 4:30 p.m. (except state holidays).