Minnesota Tax Court Digest: March 24, 2026

Minnesota Lawyer//March 26, 2026//

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Minnesota Lawyer//March 26, 2026//

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Property Tax

Disclosures

This case involved statutorily mandated disclosures for a petition challenging the estimated market value of an income-producing property. The County claimed petitioners failed to provide all mandatory disclosures, as required by Minn. Stat. § 278.05, subd. 6(a). Petitioners contended they qualified under both safe harbor exceptions to the mandatory disclosure requirements: first, because they did not own the subject property on the assessment date, the relevant information was “unavailable” to the Petitioners, and second, their late submission should be excused due to their lack of awareness of the requirement. The Tax Court concluded that complete mandatory disclosure information was unavailable to petitioner, and petitioner was unaware of the rule until after the deadline. Motion to dismiss denied.