Minnesota SF4191 modifies evidentiary standards for Tax Court proceedings on property valuations.

Minnesota SF4191 modifies evidentiary standards for Tax Court proceedings on property valuations. It allows the admission of evidence of comparable sales and assessed valuations of other comparable property within the court's discretion. The bill also mandates that assessor's records, including certificates of real estate value, assessor's field cards, and property appraisal cards, be made available for inspection and copying and may be offered at trial. The bill is effective for petitions and appeals filed on or after January 1, 2027.

Minnesota SF4191 modifies evidentiary standards for Tax Court proceedings on property valuations.

Minnesota SF4191 modifies evidentiary standards for Tax Court proceedings on property valuations. It allows the admission of evidence of comparable sales and assessed valuations of other comparable property within the court's discretion. The bill also mandates that assessor's records, including certificates of real estate value, assessor's field cards, and property appraisal cards, be made available for inspection and copying and may be offered at trial. The bill is effective for petitions and appeals filed on or after January 1, 2027.