Property tax petitions

Homeowners, property owners and business owners in the county may contest their property tax assessments by filing property tax petitions. This section outlines how to obtain and file the forms. This is intended to provide public information, not legal advice.

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How to get the forms

You will need Minnesota Tax Court Form 7 (Regular Division or Small Claims Division) along with instructions, which can be obtained:

  • Online: http://www.taxcourt.state.mn.us/Forms.html 
  • Phone: Minnesota Tax Court 651-296-2806
  • In person: Hennepin County Government Center, District Court, 2nd floor, Public Service Level, Civil Intake counter

Where to file and fees

Regular Division

The advantage of the Regular Division is that a decision by the Minnesota Tax Court in a property tax petition brought through the Regular Division can be appealed to the Minnesota Supreme Court.

Filing fee for Regular Division = $324. Make checks payable to "District Court Administrator."

Small Claims Division

The Small Claims Division is a low-cost way to appeal property tax issues. To file a Small Claims Division petition, you must meet one of these conditions:

  • The issue is a denial of a current-year application for the homestead classification for the taxpayer's property.
  • Only one parcel is included in the petition, the entire parcel is classified as residential homestead, and the parcel contains no more than one dwelling unit.
  • The assessor's estimated market value of the property included in the petition is less than $300,000.

If one of these conditions is met, you may appeal in either the Small Claims Division or Regular Division. If not, you may only file in Regular Division.

Filing fee for Small Claims Division = $162.00. Make checks payable to "District Court Administrator."

Filing deadline

Petitions may be filed after May 1 of the year before the tax is payable. Petitions must be filed on or before April 30 of the year in which the tax is payable. If the deadline falls on a weekend, petitions will be accepted the following Monday. If your value or classification is changed other than by an abatement or a court decision after February 28 of the year in which the tax is payable, you must file a petition on or before 60 days from the mailing of the notice of the change.

Preparing the petition

Fill in the blanks on the front of the Minnesota Tax Court Form 7, making sure that you have included all information required by the form. Staple a copy of the notice of valuation you are contesting, the property tax statement, or a legal description of the property with a property identification number to each copy of the petition.

Serving and filing

The petition must be properly served upon Hennepin County by going in person to the office of the Hennepin County Auditor-Treasurer. Bring two copies to the public service counter on the sixth floor of the Administration Tower (room A-603) in the Hennepin County Government Center, 300 S Sixth Street, Minneapolis, MN 55487. A clerk will stamp both copies to indicate service for the petition has been accepted by Hennepin County. The clerk will keep one copy and return the second one to you.

The second stamped copy must be filed in Hennepin County District Court. The Civil Intake Counter (612-348-3164) is on the second floor of the government center on the courts side, just before going through security. Please note that district court is closed for business Wednesday after 1:30 p.m. If you are filing your petition after that time, you may place your filing in the drop box at the end of the counter area.

Attorneys representing petitioners should E-file petitions through the Minnesota state court E-Filing System and add yourself as a service contact so that you can receive electronic service of subsequently-filed documents (see Minnesota Court General Rules of Practice, Rule 14).

You may look up your case filing by name online at www.mncourts.gov/publicaccess or by contacting the Fourth District Civil Court at 612-348-3164.

After filing

After receipt of your petition, the Tax Court will issue a scheduling order with further instruction. It typically takes more than a year before a case is scheduled for trial. However, petitioners often settle cases with assessors while a case is pending. Each case will be assigned an assessor with whom you may directly discuss your petition.

Tax payment requirements

Regardless of the status of your petition, you must continue to pay property taxes. Failure to pay the taxes in full (or the lesser amount permitted by law) in a timely fashion will result in the automatic dismissal of the petition under Minnesota Statute. The tax may be paid in full or in the following manner:

First-half tax due (May 15)

  • In full

Second-half tax due (October 15)

  • If the total second-half tax is $2,000 or less, 50% of the second-half tax plus the balance of special assessments must be paid.
  • If the total second-half tax is greater than $2,000, 80% of the second-half tax plus the balance of the special assessments must be paid

Please note that special assessments are shown as principal and interest on the tax statement. Even if the law permits a lesser amount of taxes to be paid on October 15, failure to pay the full amount of tax will cause property tax records and statements to indicate that there are delinquent taxes. This may present problems in:

  • Selling the property
  • Filing for the Minnesota Homestead Credit Refund and Renter's Property Tax Refund
  • Acquiring or renewing a liquor license

If the decision of the Tax Court is in the petitioner's favor and a refund is due, it will include any overpayment plus interest calculated to the date the check is issued. If a new property value is processed before the tax becomes due, a corrected tax statement will be mailed. If there is a tax balance due to the county, a statement will be mailed to the taxpayer with 20 days to make the payment.

Income-producing properties

If a property produces income, you must provide certain information to the assessor by August 1 following the filing deadline. Failure to provide income and expense figures specified in Minnesota Statute to the assessor by the deadline may result in the petition's dismissal. Send this information directly to the Hennepin County Assessor's Office, not the Hennepin County Attorney's Office. 

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