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

This bill modifies how evidence is handled in Minnesota Tax Court cases involving property tax valuations. It requires government officials to prove their property valuations are correct rather than assuming they are valid, and it allows comparable property sales and assessed valuations to be used as evidence in court. The changes apply to cases filed on or after January 1, 2027, and affect taxpayers, property assessors, and government units involved in property tax appeals.