SF 4191

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/10/2026 09:10 a.m.

A bill for an act
relating to taxation; modifying evidentiary standards applying to Tax Court
proceedings regarding property valuations; amending Minnesota Statutes 2024,
sections 271.06, subdivision 6; 278.05, subdivision 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 271.06, subdivision 6, is amended to read:

Subd. 6.

Hearings; determination of issues; default.

(a) The Tax Court shall hear,
consider, and determine without a jury every appeal de novo. A Tax Court judge may
empanel an advisory jury upon the judge's motion. The Tax Court shall hold a public hearing
in every case. All such parties shall have an opportunity to offer evidence and arguments
at the hearing; provided, that the order of the commissioner or the appropriate unit of
government in every case shall be prima facie valid new text begin , except that in any case dealing with
property valuation for property tax purposes, the appropriate unit of government shall have
the burden of establishing the validity of the valuation new text end . When an appeal to the Tax Court
has been taken from an order or determination of the commissioner or from the appropriate
unit of government, the proceeding shall be an original proceeding in the nature of a suit to
set aside or modify the order or determination. In case no appellant shall appear the Tax
Court shall enter its order affirming the order of the commissioner of revenue or the
appropriate unit of government from which the appeal was taken. If the Department of
Revenue's sales ratio study is introduced in Tax Court as evidence, the sales ratio data from
the study shall be admissible as evidence only as provided in section 278.05, subdivision
4.

(b) The commissioner, the taxpayer, and any other party to an appeal to the Tax Court
may file all necessary notices, documents, and other necessary information with the Tax
Court in a manner approved by the Tax Court.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for petitions and appeals filed on or after
January 1, 2027.
new text end

Sec. 2.

Minnesota Statutes 2024, section 278.05, subdivision 3, is amended to read:

Subd. 3.

Assessor's records; evidence.

Assessor's records, including certificates of real
estate value, assessor's field cards and property appraisal cards shall be made available to
the petitioner for inspection and copying and may be offered at the trial subject to the
applicable rules of evidence and rules governing pretrial discovery and shall not be excluded
from discovery or admissible evidence on the grounds that the documents and the information
recorded thereon are confidential or classified as private data on individuals. Evidence of
deleted text begin comparable deleted text end sales new text begin and assessed valuations new text end of other new text begin comparable new text end property shall, within the
discretion of the court, be admitted at the trial.