WELCOME & ANNOUNCEMENTS  (5 MINUTES)

2026 Legislative and Case Law Update  (60 MINUTES)
This session will discuss the most important decisions on property tax law from the past year. Listen to property tax law experts discuss the importance of these cases and how they will impact your clients going forward. Additionally, learn about the key legislative updates that will impact property tax law practitioners.
– Nicholas A. Furia & Timothy A. Rye

Market Overview for the Twin Cities and Greater Minnesota  (60 MINUTES)
This session will provide an overview of the market conditions for the Twin Cities and Greater Minnesota. Learn where property valuations are along with market conditions on the most recent assessment date, cap rates, vacancy rates, business cycle observations, and what to expect given current economic indicators.
– Christopher J. Stockness & Robert J. Strachota

6 Property Valuation Essentials  (75 MINUTES)

• Fee Simple Valuation
• Value in Use
• Property Inspection
• Highest and Best Use Analysis
• Appraisals vs. Assessments
• Mass Appraisals vs. Individual Valuations

– Adam J. Pabarcus & Timothy A. Rye

Updates from the Tax Court and More  (30 MINUTES)

• Meet Judge Beverly J. Luther Quast
• Introduction to Tax Court Staff and Legal Team
• The Tax Court’s Goals for the Coming Year

– Chief Judge Jane N. Bowman, Judge Bradford S. Delapena, Judge Beverly J. Luther Quast & Julie V. Harris

Getting to Know Your Minnesota Tax Court  (30 MINUTES)
– Chief Judge Jane N. Bowman, Judge Bradford S. Delapena, Judge Beverly J. Luther Quast & Julie V. Harris
– Lynn S. Linné (moderator)

The Ethics in Valuations and Appraisals and How Words Matter: (1) Market Value, Fair Value, and Fair Market Value; (2) Fee Simple Is Not So Simple  (75 MINUTES)
1.25 ethics credit applied for
Learn how attorneys can ensure ethical compliance when working with valuations and appraisers that impact rules governing communication, relationships, transactions, scope-setting, valuation expectations, and the limits. Plus, when it comes to property valuation, the words you choose matter. Terms like fee simple, fee simple subject to lease(s), leased fee, market value, fair value, and fair market value may sound straightforward, but each carries multiple definitions and legal implications that can directly determine value outcomes. This session will explore how these distinctions influence appraisal methodology, the relationship between attorneys and appraisers, the extent to which practitioners can shape the valuation framework, and why “fee simple” is anything but simple.
– Paula K. Konikoff

$295

Other discounts that may apply:

• Season Pass Discount
• On Demand Bundle Discount
• New Lawyer Discount

Scholarships available!
Need-based scholarships are available for in-person and online seminars. For further information or to obtain a scholarship application, contact us at 800-759-8840 or customerservice@minncle.org.

Minnesota CLE is applying to the Minnesota State Board of CLE for 5.5 CLE credits, including 1.25 ethics credits. The maximum number of total credits attendees may claim for this program is 5.5 credits.

Minnesota CLE also has applied to the Minnesota State Bar Association for 5.5 advanced real estate specialist credits.

Depending on the jurisdiction in which you practice, you may or may not be able to claim credit for viewing this on demand seminar. Please check with your licensing agency for accreditation information.