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<br />Appraiser Activity: Tax Petition Related
<br />
<br />Minnesota Tax Court has been established by the Minnesota Legislature for the purpose of
<br />hearing only tax related cases. The Court’s judges have expertise in tax laws and apply that
<br />knowledge in a manner to ensure that taxpayers are assessed in a fair and equitable way.
<br />
<br />The tax petition process is a complicated and ever-changing part of our business. The entire
<br />process continues to consume a large amount of our Commercial/Industrial/Apartment
<br />appraiser workload.
<br />
<br />The table below provides a summary of the petition filings in Washington County over the
<br />last five payable years. Petitions related to taxes payable 2022 decreased in the number of
<br />petitions filed by 15.4% or 31 petitions. The only property use that showed an increase
<br />was the residential class. Total value under petition for pay2022 declined roughly 10.2%
<br />when compared to the previous year. The section titled petition value by class indicates
<br />that the residential value under petition had a slight increase. While apartments, that have
<br />experienced substantial increases over the last several years, the value under petition saw a
<br />decline by nearly 19%.
<br />
<br />
<br />Payable Year 2018 2019 2020 2021 2022
<br />Residential 17 16 12 5 6
<br />Commercial/Industrial 94 123 156 179 149
<br />Apartment 18 22 19 17 15
<br />TOTAL 129 161 187 201 170
<br />Payable Year 2017 2018 2019 2020 2022
<br />967,278,300$ 1,297,975,600$ 1,719,577,900$ 1,686,979,000$ 1,514,680,900$
<br />Payable Year 2018 2019 2020 2021 2022
<br />Residential 30,299,900$ 18,568,700$ 18,685,600$ 4,333,700$ 7,242,400$
<br />Commercial/Industrial 660,500,500$ 846,459,300$ 1,281,098,600$ 1,336,984,000$ 1,228,442,100$
<br />Apartment 276,477,900$ 432,947,600$ 419,793,700$ 345,661,300$ 278,996,400$
<br />TOTAL 967,278,300$ 1,297,975,600$ 1,719,577,900$ 1,686,979,000$ 1,514,680,900$
<br />Number of Petitions Filed
<br />Value Under Petitions (All Classifications)
<br />Petition Value by Classification
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