Tax Court Digest: Jan. 29, 2025

Listen to this article

Property Tax

Discovery

These consolidated matters concerned the market value of a hotel complex in Downtown Minneapolis as of 2017, 2018, 2019, and 2020. Petitioner moved to compel discovery seeking Assessor’s Commercial Exchange (ACE) sheets for six downtown hotels (including the subject property); unredacted copies of appraisals of five downtown hotels; and all information on which the county relied in assessing the subject. The County filed its own motion to compel seeking all appraisals of the subject property from 2013 through the present. The Tax Court granted petitioner’s motion as to all assessor’s records, and to the unredacted ACE sheets, but denied it as to appraisal reports for five third-party properties. The County’s motion was granted.

27-CV-18-06406, 27-CV-18-12499, 27-CV-20-06876, 27-CV-21-05446 JPMC 2018-MINN SS TRA, LLC v. County of Hennepin

Property Tax

Valuation

Petitioner challenged the county’s assessment for taxes payable in 2024 of three adjoining properties on University Avenue in St. Paul. The Tax Court concluded as to her two claims—overvaluation and error in classification—that petitioner failed to overcome the prima facie validity of the assessment; as a result, the valuation and classification were affirmed.

62-CV-23-6244 I Sunray Props. LLC v. County of Ramsey