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Insight Property Tax Blog

Property Tax Insights

Data-driven analysis, Tax Court outcomes, and practical guidance for Minnesota commercial property owners. Every claim backed by real data.

Data · 26pay27 · 8 Counties

What the 26pay27 Assessments Actually Show

34,977 commercial properties across 8 counties. 26pay27 aggregate up 2.3%. Strip out new construction and existing properties grew 0.7% — essentially flat. New industrial and apartment supply is the lift; Minneapolis CBD office still catching up to post-COVID vacancy is the drag. Outside those two currents, the market isn't moving much.

By Zach Hepburn · April 23, 2026 · 9 min
Deadline · 25pay26 · Tax Court

April 30 Is in Two Weeks

The deadline to file a Minnesota Tax Court petition for the 25pay26 tax year is April 30, 2026. If your commercial property is over-assessed and you don't file by then, the assessment stands for the full tax year.

By Zach Hepburn · April 16, 2026 · 4 min
Data · Petition Outcomes

The Dismissal Rate Gap

We analyzed 15,311 petitions and compared pro se vs represented outcomes by property value. The overall gap is real (31.9% vs 15.6% dismissal), but where it matters — and where pro se might actually make sense — depends on what your property is worth.

By Zach Hepburn · April 20, 2026 · 8 min
Guide · Appeals Process

How Minnesota Property Tax Appeals Actually Work

Four levels of appeal, each with different leverage, formality, and strategic consequences. The distinction between an open book concession and a Tax Court stipulation is the single most important thing a commercial property owner can understand.

By Zach Hepburn · April 17, 2026 · 7 min
Guide · Representation

Consultant vs Attorney: Which One?

Property tax consultants and attorneys both handle Minnesota appeals. They work differently, charge differently, and specialize differently. Here's how to decide — and when you might need both.

By Zach Hepburn · April 17, 2026 · 6 min
Data · Industrial · 2,270 Petitions

$2 Billion in Industrial Reductions

We analyzed 2,270 settled industrial petitions across 7 metro counties. Five patterns explain where counties systematically over-assess warehouses, manufacturing, and flex. The data breaks down by county, building age, size, and subtype.

By Zach Hepburn · April 17, 2026 · 6 min
Current · 26pay27 · Metro Counties

Open Book Season Is Happening Now

Open book meetings and local boards are running across the Twin Cities metro through June 2026. County-by-county schedule, what's changed in commercial values, and how to engage before the window closes.

By Zach Hepburn · April 17, 2026 · 5 min
Data · Settlement Timelines

Your First Petition Takes Ten Months

We analyzed 11,384 settled petitions. First petition: 10-month median. Second consecutive year: 2 months. Third: 3 weeks. The time investment is front-loaded — every year after the first rides the same settlement.

By Zach Hepburn · April 17, 2026 · 7 min