Minnesota Agencies

The Minnesota Tax Court is a specialized trial court in the executive branch with statewide jurisdiction. By statute, it is “the sole, exclusive, and final authority for the hearing and determination of all questions of law and fact arising under the tax laws of the state.”

The Tax Court hears taxpayers' appeals relating to any state or local tax except special assessments.

A Board of Tax Appeals was established as part of a general reorganization of state government in 1939 (Laws 1939 c431). In 1965 its name was changed to Tax Court (Laws 1965 c698) and in 1976 to Tax Court of Appeals (Laws 1976 c134 s78).

In 1977, the Legislature established the tax court as a full-time court and provided for the appointment of three judges. The legislation also specified the jurisdiction of the court in tax matters and required hearings to be scheduled throughout the state. Set forth procedures for the filing of appeals with the tax court. Authorized the tax court to promulgate additional rules of procedure.

In 1978 the name Tax Court was fully restored. The court is an independent agency within the Department of Revenue but not subject to the supervision or control of the commissioner. The court has the power to review and redetermine orders or decisions of the commissioner upon appeal. Appeals may be made with respect to taxes, fees, or assessments, by an affected person, political subdivision of the state, or by the attorney general on behalf of the state.

The Minnesota Tax Court is a specialized, executive branch court specifically established by the Minnesota Legislature to hear only tax related cases. Minn. Stat. Chap. 271 sets forth the authority and jurisdiction of the Tax Court. The Court's mission is to provide timely and equitable disposition of appeals of orders issued by the Commissioner of Revenue and local property tax valuations, classification, equalization and/or exemptions. All of the judges have expertise in state tax laws and apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more. Although the Tax Court is located in the Minnesota Judicial Center, the judges travel throughout Minnesota to conduct trials. [Last paragraph taken from the Tax Court website 11/17/11].

The Tax Court consists of three judges who must have knowledge of taxation and tax laws. These are full time positions. Members are appointed by the governor for a six year term; senate confirmation required.

The Honorable Bradford Delapena served as Chief Judge from December 2012 to January 2015, and again from June 2017 to 2020. The Honorable Jane N. Bowman was initially appointed by Governor Walz to the tax court in 2019. She was appointed Chief Judge in 2022 and on December 16, 2022, was reappointed as a Judge of the Minnesota Tax Court for a six-year term.