Minnesota Tax Court Digest – Minnesota Lawyer

Minnesota Lawyer//March 5, 2026//

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Minnesota Lawyer//March 5, 2026//

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Property Tax

Valuation

The parties disputed the assessed values of the subject property—an 82-acre parcel along Lake Superior—for taxes payable in 2022-2025. At trial, petitioners presented appraisal evidence that the county assessor had significantly overvalued their property. For its part, the county countered that the proffered appraisal evidence valued the property relying on a legally impermissible use and, thus, that the court must disregard that evidence. The county declined to introduce its own appraisal and instead presented evidence of the subject property’s assessed values. The Tax Court concluded that petitioners overcame the prima facie validity of the assessments for all four years at issue, and decreased the assessed value for each year.