The file posted below contains the adjusted net tax capacities of all school districts in Minnesota for the tax year shown. This posting serves as the commissioner of revenue’s Notice of Determination, pursuant to Minnesota Statutes, Section 127A.48. School districts may file an appeal, as outlined in the Appeal Information section on this page.
If you are not satisfied with the revised adjusted net tax capacity certification, you must file a Notice of Appeal with the Tax Court within 10 days of the Notice of Determination of the commissioner of revenue. The appeal should include the sales data that the district and county assessor feel were improperly used in the sales ratio calculations.