Minnesota Tax Court Denies Wright County’s Motion for Summary Judgment in Property Tax Appeal

The Minnesota Tax Court issued a decision rejecting Wright County’s motion for summary judgment in a property tax dispute with taxpayer. Taxpayer timely filed a petition challenging their 2023 property tax assessment. Wright County moved for summary judgment before pretrial filings were due, arguing that taxpayer could not overcome the assessment’s presumed validity because it failed to timely disclose an appraisal report. The Court held that the motion was premature and procedurally improper. The Court further found that material facts were still in dispute regarding what evidence taxpayer may present at trial to challenge the assessment. Additionally, the Court held ...