This bill modifies the evidentiary standards for Tax Court proceedings related to property valuations in Minnesota. Specifically, it amends Minnesota Statutes 2024, section 271.06, subdivision 6, to establish that while the order of the commissioner or the appropriate unit of government is generally considered prima facie valid, in cases concerning property valuation for tax purposes, the burden of proof shifts to the government entity to establish the validity of the valuation. Additionally, the bill stipulates that if the Department of Revenue's sales ratio study is introduced as evidence, the sales ratio data will only be admissible as outlined in section 278.05, subdivision 4. The effective date for these changes is set for petitions and appeals filed on or after January 1, 2027.

Furthermore, the bill amends Minnesota Statutes 2024, section 278.05, subdivision 3, to ensure that assessor's records, including certificates of real estate value and property appraisal cards, are accessible for inspection and copying by petitioners. These records can be presented at trial without being excluded on the basis of confidentiality or classification as private data. The language regarding the admissibility of evidence related to assessed valuations has been updated to reflect the discretion of the court in determining what evidence is permissible.

Statutes affected:
Introduction: 271.06, 278.05