Tax Court Digest

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Property Tax

Costs

Petitioners property owners moved for costs and disbursements after prevailing in consolidated property-tax valuation appeals that resulted in reductions of their property’s taxable value for taxes payable in 2022 through 2025. The Tax Court held that petitioners, as prevailing parties, were entitled to recover statutory costs, filing fees, court-reporter fees, transcript fees, and limited expert-witness testimony costs. The court concluded, however, that appraisal fees and expert costs associated with trial preparation, trial observation, appraisal work, and consulting services were not recoverable because the Tax Court historically limits recovery to fees attributable to expert testimony at trial itself. Accordingly, the court granted the motion in part and awarded $3,333.50 in costs and disbursements rather than the requested $39,404.75. Motion granted in part.

38-CV-22-145, 38-CV-23-156, 38-CV-24-140, 38-CV-25-209 Johanson v. County of Lake

Property Tax

Exemption

Petitioner property owner challenged the classification and tax-exempt status of residential property in Minneapolis for taxes payable in 2025. The Tax Court dismissed the petition after petitioner rested without presenting evidence. The court held that petitioner failed to overcome the prima facie validity of the county’s assessment and classification determinations because Minnesota law presumes property assessments and classifications are valid absent contrary evidence. The court further held that petitioner failed to establish entitlement to a tax exemption, emphasizing that the party seeking exemption bears the burden of proof and that merely appearing at trial without submitting evidence is insufficient to rebut the statutory presumptions favoring taxability and validity of the assessment. Petition dismissed.

27-CV-25-3214 Beatty v. County of Hennepin

Trial

Failure to Appear

Petitioner hotel owner challenged a county property-tax assessment, but neither petitioner nor respondent appeared for the scheduled trial. The Tax Court affirmed the assessment and dismissed the petition. The court additionally noted that petitioner’s counsel had repeatedly failed to appear in multiple recent Tax Court matters and warned that future failures to appear could result in sanctions. Assessment affirmed; petition dismissed.

67-CV-22-97 SARP LLC v. County of Rock