Minnesota Real Property Tax Petition is a legal document used to challenge the value of a property used for taxation purposes. The petition can be used to contest the value of the property that has been assigned by the county assessor, or to challenge the amount of the taxes due from the property. The petition can be filed with the county auditor in the county where the property is located. There are two types of Minnesota Real Property Tax Petitions: Administrative Appeal and Judicial Review. The Administrative Appeal is the first step in the formal petition process and is filed with the county auditor. This petition is used to challenge the value or taxes assessed by the county assessor. The Judicial Review is a second step in the petition process and is filed with either the Minnesota Tax Court or the District Court in the county where the property is located. This petition is used to challenge the decision of the county auditor regarding the value or taxes assessed.