Court rules of fairness require that the opposing party have an opportunity to question any witnesses. Similarly, the county attorney may not present any written evidence from an expert, without having the expert available for you to question. You may call other witnesses that can offer information about your property and its value. However, the Tax Court cannot rely heavily on the testimony of non-expert witnesses in making its decision. If this is your concern and you checked this box on the petition, you must first present evidence of the value of your property, such as an appraiser's report.
Assessments often vary in a taxing area, due to important differences in properties.
To prove unequal assessment, rely on the Minnesota Department of Revenue's Sales Ratio Study . The Department of Revenue maintains records of all property sales in every taxing district of the state. A Sales Ratio Study compares how closely assessed values relate to actual market prices in sales between disinterested parties. If assessed values lag behind market values, the sales ratio is less than 100 percent. If the Sales Ratio Study indicates a ratio of less than 90 percent for your type of property in your taxing district, you are entitled to relief .