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Tax Court Digest
Minnesota Lawyer//May 14, 2026//
Listen to this articleProperty Tax
Valuation
Petitioner nonprofit organization challenged the estimated market value of property taxes payable in 2025, arguing that delays in communications with assessors and ongoing exemption discussions justified the late filing of its tax petition. The Minnesota Tax Court granted respondent county’s motion to dismiss, holding that the petition was untimely under Minn. Stat. § 278.01, subd. 1(c), because it was filed 22 days after the April 30 statutory deadline. Motion to dismiss granted.
27-CV-25-9769 BelarusianAmericans.Org Inc. v. County of Hennepin
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