Taxpayers have until May 1 of the year, taxes are due to file an appeal with the Minnesota Tax Court. An appeal of the 2016 assessment for taxes payable in 2017 valuation must be filed prior to May 1, 2017.
When to File
You may file with the Small Claims Division if you are appealing one of the following situations:
The Assessor’s estimated market value of your property is less than $300,000, or
The entire parcel is classified as a residential homestead and the parcel has no more than one dwelling unit; or
The entire property is classified as an agricultural homestead; or
The appeal involves the denial of the homestead classification.
The fee to file in the Small Claims Division of Tax court is $150 plus a Scott County law library fee of $8. Decisions made by the Small Claims Division are final and cannot be appealed further.
If none of the above situations apply, or if you choose, you may file directly with the Regular Division of Tax Court. The fee to file is $312, plus a Scott County law library fee of $8, plus you are required to pay for the court reporter’s time.
For more information, go online or contact Minnesota Tax Court:
Minnesota Judicial Center
25 Rev. Dr. Martin Luther King, Jr. Boulevard
St. Paul, Minnesota 55155