Appeal guide · Minnesota
How to appeal a commercial assessment in Hennepin County
8 steps from the notice to the Local Board of Appeal and Equalization, then the Hennepin County Board of Appeal and Equalization and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Minnesota Tax Court: petition filed with proof of service by April 30 of the year the taxes are payable (Minn. Stat. §278.01). Local and county boards: appear at the city's Local Board in April or May (Minneapolis 2026 filings due April 9) and book a county board appointment by the county's May deadline.
Where to file
Tax Court petitions filed with the Hennepin County District Court administrator through the Minnesota Judicial Branch eFile and eServe system, with a copy served on the county auditor
Statute
Minn. Stat. §§278.01 to 278.05 (Tax Court petitions); §274.01 and §274.13 (local and county boards of appeal and equalization)
The process, in order
Local Boards are city council or appointed boards that meet in April and May (the Minneapolis Local Board convened April 14, 2026) and hear appellants briefly in turn. The Hennepin County Board of Appeal and Equalization meets in June by appointment. Commercial disputes usually go to the Minnesota Tax Court, where a petition proceeds on a scheduling order with appraisal exchange and discovery, and unsettled cases are tried before a Tax Court judge with appraiser testimony. Most settle before trial.
Forms you will need
- +Petition under Minnesota Statutes chapter 278 (real property tax petition)
- +Income-producing property information under §278.05, subd. 6
- +Local Board of Appeal and Equalization appeal
- 1
March of the assessment year
Review the March valuation notice
Check the market value and classification against the January 2 rent roll, recent sales and the prior year's value, and identify which assessor (county or city) set the value.
- 2
April (Minneapolis 2026: by April 3)
Request an informal review
Send the assessor income and sales evidence. Many commercial values are adjusted at this stage when the rent roll shows vacancy the model missed.
- 3
April and May (Minneapolis 2026: filings due April 9, Board convened April 14)
Appear at the Local Board if pursuing the board track
File the local appeal and present the evidence in person or in writing. An appearance here is required before the County Board.
- 4
June, by appointment booked in May
County Board of Appeal and Equalization
Present the case to the Hennepin County Board if the Local Board did not resolve it.
- 5
By April 30 of the year the taxes are payable
File the Tax Court petition
Serve the chapter 278 petition on the county auditor and file it with proof of service with the district court administrator.
- 6
By May 16 and October 16 of the payable year
Pay the required tax
Pay 50% of the tax before May 16 and the required share of the balance by October 16, or the petition is dismissed automatically.
- 7
By August 1 of the payable year
Deliver the §278.05 income package
Give the assessor two years of year-end financials, the rent roll, unlisted leases, net rentable area and next year's budget.
- 8
Per the Tax Court scheduling order
Exchange appraisals and settle or try
Exchange appraisal reports with the county, negotiate a stipulated value, or try the case before a Tax Court judge.
Mistakes that lose Hennepin County appeals
- Counting the deadline from the assessment year instead of the payable year, or the reverse, and filing a year off.
- Missing the August 1 income-information deadline, which dismisses the petition for income-producing property.
- Missing the May 16 or October 16 tax payment while the petition is pending.
- Going to the County Board without first appearing at the Local Board.
- Presenting actual income that does not reconcile to the financial statements already given to the assessor.
Evidence rules
- 1.Income-producing property: by August 1 of the taxes payable year, provide the county assessor with year-end financial statements for the prior year and the assessment-date year, a rent roll, unlisted leases, net rentable square footage and a budget for the following year, or the petition is dismissed (§278.05, subd. 6).
- 2.If the assessor later asks for the leases themselves, the petitioner has 60 days to produce them.
- 3.If the case is not resolved before May 16, 50% of the year's tax must be paid, and further payments are due by October 16; a missed payment automatically dismisses the petition unless the court waives it (§278.03).
- 4.The petition must be served on the county auditor and filed with proof of service by April 30 of the payable year; there is no requirement to appear at the local or county board first.
Frequently asked
What is the deadline to appeal a Hennepin County commercial value to Tax Court?
April 30 of the year the taxes are payable. For the January 2, 2026 assessment, taxes are payable in 2027, so the petition is due April 30, 2027.
Do I need to go to the Local or County Board before Tax Court?
No. A chapter 278 petition can be filed without any board appearance. The board track is a separate option, and the County Board requires a prior Local Board appearance.
What income information must I give the assessor?
Year-end financial statements for the year before and the year of the assessment date, a rent roll near the assessment date, any leases not on the rent roll, net rentable square footage and a budget for the following year, by August 1 of the payable year.
Do I still have to pay taxes while the petition is pending?
Yes. If the case is not resolved before May 16, 50% of the tax is due, and a further payment is due by October 16. Missing a required payment dismisses the petition automatically.
File a stronger Hennepin County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.