Minnesota HF3971: Evidentiary standards applying to Tax Court proceedings regarding property valuations modified.

What the bill says

A bill for an act relating to taxation; modifying evidentiary standards applying to Tax Court proceedings regarding property valuations; amending Minnesota Statutes 2024, sections 271.06, subdivision 6; 278.05, subdivision 3.

From the introduced text, March 5, 2026:

A bill for an act relating to taxation; modifying evidentiary standards applying to Tax Court proceedings regarding property valuations; amending Minnesota Statutes 2024, sections 271.06, subdivision 6; 278.05, subdivision 3. Section 1. Minnesota Statutes 2024, section 271.06, subdivision 6, is amended to read: Subd. 6. Hearings; determination of issues; default. (a) The Tax Court shall hear, consider, and determine without a jury every appeal de novo. A Tax Court judge may empanel an advisory jury upon the judge's motion. The Tax Court shall hold a public hearing in every case. All such parties shall have an opportunity to offer evidence and arguments at the hearing; provided, that the order of the commissioner or the appropriate unit of government in every case shall be prima facie validnew text begin [ADDED: , except that in any case dealing with property valuation for property tax purposes, the appropriate unit of government shall have the burden of establishing the validity of the valuation] new text end . When an appeal to the Tax Court has been taken from an order or determination of the commissioner or from the appropriate unit of government, the proceeding shall be an original proceeding in the nature of a suit to set aside or modify the order or determination. In case no appellant shall appear the Tax Court shall …

Read the full official text

Sponsors

• John Huot (D) · primary sponsor
• Davids, Greg (R, 26B)
• Jim Joy (R)
• Jeff Witte (R)
• Chris Swedzinski (R)
• Bobbie Harder (R)
• Drew Roach (R)

Latest actions

1. April 16, 2026: Author added Roach
2. March 5, 2026: Introduction and first reading, referred to Taxes

Common questions

What is HF3971?

HF3971 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Evidentiary standards applying to Tax Court proceedings regarding property valuations modified.

What does HF3971 do?

In its own words: A bill for an act relating to taxation; modifying evidentiary standards applying to Tax Court proceedings regarding property valuations; amending Minnesota Statutes 2024, sections 271.06, subdivision 6; 278.05, subdivision 3.

What is the status of HF3971?

In committee as of April 16, 2026. Latest action: Author added Roach (April 16, 2026).

Who sponsored HF3971?

John Huot (D), with 6 co-sponsors.

Where is the official record for HF3971?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF3971&y=2025&ssn=0&b=house