Minnesota HF3971 modifies evidentiary standards for Tax Court proceedings on property valuations.

Minnesota HF3971 amends the evidentiary standards for Tax Court proceedings regarding property valuations. It allows the Tax Court to consider appeals de novo and permits the use of comparable sales and assessed valuations of other properties. The bill also mandates that assessor's records be available for inspection and copying, and it requires the commissioner or appropriate government unit to establish the validity of the valuation when an appeal is taken. The changes apply to petitions and appeals filed on or after January 1, 2027.

Minnesota HF3971 modifies evidentiary standards for Tax Court proceedings on property valuations.

Minnesota HF3971 amends the evidentiary standards for Tax Court proceedings regarding property valuations. It allows the Tax Court to consider appeals de novo and permits the use of comparable sales and assessed valuations of other properties. The bill also mandates that assessor's records be available for inspection and copying, and it requires the commissioner or appropriate government unit to establish the validity of the valuation when an appeal is taken. The changes apply to petitions and appeals filed on or after January 1, 2027.