Minn. Tax Court Correct On Childcare Break, Justices Told

September 21, 2026 - 22:52

A Minnesota childcare center has asked the state Supreme Court to uphold a ruling that granted it a property tax exemption, arguing that the lower tax court was correct to allow judicial review even though the center missed an initial filing deadline. The case centers on whether the facility qualifies for a tax break reserved for institutions serving charitable or educational purposes.

The center contends that the tax court properly exercised its discretion when it heard the appeal, noting that the missed deadline was not fatal to its claim. According to the center, denying review would have shut out a legitimate challenge based on a technicality rather than the merits of the exemption itself.

Attorneys for the childcare provider told the justices that the tax court's decision aligns with established principles allowing courts to excuse late filings when justice requires it. They warned that a reversal would create uncertainty for small nonprofits and educational organizations seeking tax relief.

The dispute now rests with the Minnesota Supreme Court, which will decide whether the tax court overstepped its authority or correctly balanced procedural rules against the need for fair review. A ruling is expected in the coming months.