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- Scott County Tax Court Petition Service

Scott County is currently accepting service of Tax Appeal Petitions under the following procedures:

These methods of service will only be available until 4:30 p.m. CST on the date determined by the legislature to be the filing deadline. The County will not acknowledge any petitions delivered after the deadline. Because you will still be responsible for filing your tax petition by the filing deadline, Scott County strongly encourages you to consider time constraints when using these methods.

OPTION 1 – EMAIL

  1. If possible all petitions should be served by email
  2. Email shall be submitted by sending one email to all four of the following email addresses:

Use this line for copy and pasting purposes: sott@co.scott.mn.us; jandersen@co.scott.mn.us; Tbulger@co.scott.mn.us;  Tchacka@co.scott.mn.us

3. The subject of the email shall be: Tax Appeal Service #Name of Petitioner# v Scott County.

4. We will send you 2 reply email acknowledgements of the service; 1 from the County Attorney’s Office and 1 combined Assessor/Auditor/Treasurer reply.

5. You must still file the petition with the Administrator of the District Court.  You may use the email replies as proof of service.

6. If the two replies have not been received within 24 hours of submission please follow up or resubmit as appropriate.

OPTION 2 – DROP BOX FOR USE WHEN EMAIL IS NOT POSSIBLE

  1. Scott County has placed a black drop box outside of its Government Center entrance.
  2. This drop box may be used by parties that do not have appropriate scanning/email capability.
  3. Petitions may be served by dropping a sealed envelope.
    • That is labeled “Taxation: Tax Appeal Service”
    • That contains:
      • Two paper copies of the tax petition
      • Two additional copies of the acknowledgement signature pages
      • Two self-addressed stamped envelopes
  1. The County will complete the acknowledgement pages and return them to you in the envelopes you provide.
  2. You can then file the petition and acknowledgements with District Court according to their directions and processes.

More Information

For more information, contact Minnesota Tax Court:

Minnesota Judicial Center
25 Rev. Dr. Martin Luther King, Jr. Boulevard
Suite 245
St. Paul, Minnesota 55155