Minnesota Tax Court
The Minnesota Tax Court has statewide jurisdiction over tax matters, including assessing what taxpayers owe. The court was established by the Minnesota Legislature to hear only tax related cases. Chapter 271 of the Minnesota Statutes establishes the court's authority and jurisdiction.
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. The judges have tax law expertise and travel throughout Minnesota to conduct trials. The tax court is based in the Minnesota Judicial Center in St. Paul.[1]
Judges
- Jane N. Bowman, Chief judge
- Wendy Tien
- Bradford Delapena
Former judges
State profile
| Demographic data for Minnesota | ||
|---|---|---|
| Minnesota | U.S. | |
| Total population: | 5,482,435 | 316,515,021 |
| Land area (sq mi): | 79,627 | 3,531,905 |
| Race and ethnicity** | ||
| White: | 84.8% | 73.6% |
| Black/African American: | 5.5% | 12.6% |
| Asian: | 4.4% | 5.1% |
| Native American: | 1% | 0.8% |
| Pacific Islander: | 0% | 0.2% |
| Two or more: | 2.7% | 3% |
| Hispanic/Latino: | 5% | 17.1% |
| Education | ||
| High school graduation rate: | 92.4% | 86.7% |
| College graduation rate: | 33.7% | 29.8% |
| Income | ||
| Median household income: | $61,492 | $53,889 |
| Persons below poverty level: | 12.2% | 11.3% |
| Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Minnesota. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here. | ||
Presidential voting pattern
- See also: Presidential voting trends in Minnesota
Minnesota voted for the Democratic candidate in all seven presidential elections between 2000 and 2024.
Pivot Counties (2016)
Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, 19 are located in Minnesota, accounting for 9.22 percent of the total pivot counties.[2]
Pivot Counties (2020)
In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Minnesota had 15 Retained Pivot Counties and four Boomerang Pivot Counties, accounting for 8.29 and 16.00 percent of all Retained and Boomerang Pivot Counties, respectively.
More Minnesota coverage on Ballotpedia
- Elections in Minnesota
- United States congressional delegations from Minnesota
- Public policy in Minnesota
- Endorsers in Minnesota
- Minnesota fact checks
- More...
Recent news
The link below is to the most recent stories in a Google news search for the terms Minnesota Tax Court. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
See also
External links
Footnotes
- ↑ Minnesota Tax Court, accessed October 8, 2015
- ↑ The raw data for this study was provided by Dave Leip of Atlas of U.S. Presidential Elections.
Federal courts:
Eighth Circuit Court of Appeals • U.S. District Court: District of Minnesota • U.S. Bankruptcy Court: District of Minnesota
State courts:
Minnesota Supreme Court • Minnesota Court of Appeals • Minnesota District Courts • Minnesota Problem-Solving Courts • Minnesota Tax Court • Minnesota Workers' Compensation Court of Appeals
State resources:
Courts in Minnesota • Minnesota judicial elections • Judicial selection in Minnesota
