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Minnesota Agencies

Information on Minnesota State Agencies, Boards, Task Forces, and Commissions

Compiled by the Minnesota Legislative Reference Library

Tax Court

Also known as:
Minnesota Tax Court
Active dates:1978-

Hear 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 1978 the name Tax Court was resumed. 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 the 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.

Entries for this agency in the Annual Compilation and Statistical Report of Multi-Member Agencies Report: 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996, 1995, 1994, 1993, 1991, 1990, 1989, 1988, 1987, 1986, 1985, 1984, 1983, 1982, 1981, 1980, 1979, 1978.

Note: This report provides membership details as well as meeting information and a summary of the group's activities.

Agency heads:

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.

News clippings and documents. Agencies Notebook Collection, 1968-2015.
Record last updated: 08/08/2023

All information on this group from the Library’s collection of agency notebooks has been digitized. These materials are incorporated into the “documents/articles” section of the record. Please contact a librarian with any questions. The Minnesota Agencies database is a work in progress.

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