Minnesota Tax Court Digest: March 18, 2026

Minnesota Lawyer//March 19, 2026//

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Minnesota Lawyer//March 19, 2026//

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Property Tax

Disclosures

This case involved statutorily mandated disclosures for a Chapter 278 petition challenging the estimated market value of an income-producing property. Petitioner contended that it did not, in the ordinary course of managing the subject apartment building, create for 2025 a proposed budget listing anticipated income and expenses. Petitioner thus reasons that such a budget was “unavailable” under a statutory safe-harbor provision. County claimed that petitioner had actual income and expense information for at least part of 2025 that ought to have been disclosed, and moves for dismissal based on petitioner’s failure to disclose the information. The Tax Court granted the county’s motion.