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A Filing Extension and New Rules for Service of Tax Petitions

A Filing Extension and New Rules for Service of Tax Petitions

Cook County Under COVID-19

COOK COUNTY, MINNESOTA ~ March 30, 2020  (LSN) On Saturday, March 28, Governor Walz signed legislation extending the time for filing property tax petitions for contesting 2019 value or classification to May 30, 2020.

In another move to aid in following social distancing rules recommended by public health experts, Cook County will waive personal service of property tax petitions contesting 2019 value or classification so long as property owners meet certain conditions.

Cook County will accept service of Tax Court petitions by email (preferred) or mail. Emailed petitions shall be directed to:

Mailed petitions shall be sent to:

Cook County Auditor

411 W 2nd Street

Grand Marais, MN 55604

Petitions must include an admissions of service page (already included as page 2 of Minnesota Tax Court Form 7). County staff in the Attorney’s or Auditor’s Office will acknowledge service by signing this page. After all signatures have been applied, the county will email the petition and proof of service to the petitioner. The county will work to return petitions with the completed proof of service the same day they are received. If no email is provided, the petition and proof of service will be returned by mail.

It is the responsibility of the petitioner to timely file the petition with proof of service with the district court. Updates on the status of the district court can be found on the Minnesota Judicial Branch website ( More information about the filing process may be found on the Minnesota Tax Court website (





About Cook County Minnesota

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 Grand Portage 
 Gunflint Trail      Superior Hiking Trail
 Grand Marais     Lutsen Mountains
Cook County include:

Cook County is home to three national protected areas:
Grand Portage National Monument
Superior National Forest
Boundary Waters Canoe Area Wilderness

Cook County is at the tip of Minnesota's Arrowhead region in the remote northeastern part of the state, stretching from the shores of Lake Superior to the US-Canada border. By land it borders Ontario, Canada to the north, and Lake County, MN to the west.  The highest point in Minnesota, Eagle Mountain is 2,301 feet and the highest lake,  Total Area equals 3,339.72 sq miles

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