Minnesota Tax Court

Taxpayers have until April 30th of the year, taxes are due to file an appeal with the Minnesota Tax Court. 

When to File

You may file with the Small Claims Division if you are appealing one of the following situations:
  • The Assessor’s estimated market value of your property is less than $300,000, or
  • The entire parcel is classified as a residential homestead and the parcel has no more than one dwelling unit; or
  • The entire property is classified as an agricultural homestead; or
  • The appeal involves the denial of the homestead classification.
The fee to file in the Small Claims Division of Tax court is $150 plus a Scott County law library fee. Decisions made by the Small Claims Division are final and cannot be appealed further.

If none of the above situations apply, or if you choose, you may file directly with the Regular Division of Tax Court. The fee to file is $285, plus a Scott County law library fee. You may be required to pay for the court reporter’s time.

How to File

For instructions on serving Scott County please visit www.scottcountymn.gov/1163/Property-and-Taxation-Services and scroll down to Scott County Tax Court Petition Service.

More Information

For more information, go online or contact Minnesota Tax Court:
Minnesota Judicial Center
25 Rev. Dr. Martin Luther King, Jr. Boulevard
Suite 245
St. Paul, Minnesota 55155
Phone: 651-539-3260
Toll-Free: 800-627-3529
TDD: 651-296-2806

Questions may be emailed to the state offices.