8:30 – 9:00 a.m.
CHECK-IN & CONTINENTAL BREAKFAST 

9:00 – 9:05 a.m. 
WELCOME & ANNOUNCEMENTS

9:05 – 10:05 a.m.
2026 Legislative and Case Law Update
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

10:05 – 10:10 a.m.
BREAK

10:10 – 11:10 a.m.
Market Overview for the Twin Cities and Greater Minnesota
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

11:10 – 11:15 a.m.
BREAK

11:15 a.m. – 12:30 p.m.
6 Property Valuation Essentials

• 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

12:30 – 1:15 p.m.
LUNCH BREAK (on your own)

1:15 – 1:45 p.m.
Updates from the Tax Court and More

• 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

1:45 – 2:15 p.m.
Getting to Know Your Minnesota Tax Court
– Chief Judge Jane N. Bowman, Judge Bradford S. Delapena, Judge Beverly J. Luther Quast & Julie V. Harris
– Lynn S. Linné (moderator)

2:15 – 2:20 p.m.
BREAK

2:20 – 3:35 p.m.
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
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

LIVE IN-PERSON
Tuesday, February 24, 2026
Minnesota CLE Conference Center
600 Nicollet Mall, Suite 370
Seventh Street & Nicollet Mall, Third Floor City Center
Minneapolis, Minnesota

ONLINE REPLAYS
Thursday, March 12, 2026
Wednesday, March 25, 2026
Attend online
A moderator will be available to answer questions by email.

$295 MSBA members / $295 paralegals / $345 standard rate

Other discounts that may apply:

• Season Pass 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.