MN SF4191

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

Expands admissible evidence in property tax trials to include assessed valuations of other comparable properties, in addition to comparable sales data already permitted under court discretion

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

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