Minnesota Tax Court Dismisses Property Tax Appeal for Failure to Comply With Mandatory Disclosure Rule

The Minnesota Tax Court dismissed a property tax appeal for failure to fully comply with the state’s mandatory disclosure rule for income-producing properties. The taxpayer timely filed a petition contesting the county’s assessment of their income-producing property. However, the taxpayer did not provide the county assessor with all required income and expense details about the property by the deadline, including lease terms and property square footage. The court found the taxpayer was aware of the disclosure rule but only partially complied and thus dismissed the appeal. [Elk Terrace Ltd. PTNSHP v. County of Sherburne, Minn. Tax Ct., No.: 71-CV-24-591, 07/14/25] ...