Utility, Pipeline, and Railroad Appeal Rights

You can request an administrative appeal if you disagree with the valuation order you receive from the department. To request an administrative appeal, your Market Value Report and Property Record Report must have been submitted on time. Submit a written request for an administrative appeal to the appeals officer at sa.property@state.mn.us within 30 days after the notice date of your order. 

Your request must include:

• Your name and address
• The date of the notice you are appealing
• Your Minnesota Tax Identification Number
• The assessment year involved
• The findings in the order you disagree with and why

• Your signature or that of your authorized representative (the person who is named on your Form REV184B, Business Power of Attorney)

Also include any documents or information that supports your appeal, such as:

• Your complete list of issues or concerns and any supporting documents
• Your proposed market value, including the methods you used to arrive at this amount
• Financial forecasts including, but not limited to, income, expenses, and capital expenditures

• An appraisal of the company (if one was performed)

To provide adequate review time, submit any documents or information as soon as possible.

The department will schedule a conference within 20 days of your appeal request. You can choose not to participate in the conference. The department will issue an appeal determination within 30 days of the appeal conference. You may appeal the determination to the Minnesota Tax Court and the department will provide you with appeal information at that time.

Administrative Appeal Conference 

Conferences can be held in-person or virtually. The entire process will last approximately an hour and a half, including breaks for parties to talk amongst themselves.

Attendees 

The administrative appeal panel for the department  at the administrative appeal conference may include the Property Tax Division director, assessment supervisor, State Assessed Property supervisor, and the appeals officer. However, the appeal panel present will likely not include all of these representatives. Attorneys from the Appeals & Legal Services Division assist the panel.

You should have someone familiar with the issues and someone with the authority to sign a settlement agreement present during the administrative appeal. You may also choose to have representatives or counsel present. All representatives and counsel for the company must be authorized by the company to be present and have information disclosed to them by the administrative appeals panel.

Conference

A typical conference follows this agenda:

• Introductions and overview of process and deadlines.
• Opportunity for you to highlight any information provided at the time of the appeal request. This generally takes half an hour, though more time may be granted.
• Opportunity for the department to ask questions.
• Break.
• Discussion of issues.

The commissioner may settle any matter under administrative appeal when it appears to be in the best interest of the state. Settlements are always at the Minnesota Apportionable Value level. The settlement agreement must be in writing and signed by the commissioner and the company or the company’s authorized representative.

The agreement is final and conclusive, and except in cases of fraud, malfeasance, or misrepresentation of a material fact, the case may not be reopened as to the matters agreed upon. Any agreement reached is for the current assessment year only. Each year stands on its own.

If an agreement is reached during the conference:

1. Our attorney will write up the agreement.
2. The appeals officer will send the agreement to the company for an authorized agent to sign and return.
3. Once returned, the Property Tax Division director or an authorized agent will sign the agreement.

4. The appeals officer will then send the company a fully executed agreement.

If an agreement is not reached, the department will issue an administrative appeal determination within 30 days of the date of the conference.

If you disagree with the valuation order or appeal determination, you can appeal to Tax Court within 60 days after the Notice Date of your order or appeal determination. You may request a 30-day extension from the court if you believe you have good cause for the extension. You can find more information on your order or appeal determination.

Settlement agreements reached during administrative appeal are final and are not appealable to Tax Court. If you file both an appeal with Tax Court and an administrative appeal with the department, we will dismiss the administrative appeal.