MN HF3971

Shifts the burden of proof in property tax valuation appeals from the property owner to the government, requiring the appropriate unit of government to establish the validity of the valuation in Tax Court proceedings

Expands admissible evidence in property tax trials to include assessed valuations of other comparable property, in addition to comparable sales data

Amends Minnesota Statutes sections 271.06, subdivision 6 and 278.05, subdivision 3

Effective date is January 1, 2027 for petitions and appeals filed on or after that date