Renee Vasko, Relator v. County of McLeod, 10 N.W.3d 482

Renee Vasko owned residential property in Lester Prairie, Minnesota, previously classified as a homestead.
McLeod County revoked the homestead classification for the 2019 tax year based on an undeliverable homestead application, water records indicating no measurable usage since 2016, and the post office indicating closure of Vasko’s mailbox.
Vasko filed a pro se petition in the Minnesota Tax Court challenging both the homestead revocation and the assessed value of $110,100.
She presented evidence such as mail addressed to the property, utility and garbage bills, attorney letters, and her son’s affidavit to establish occupancy and challenge valuation.
The Tax Court found Vasko had not proved by a preponderance of the evidence that she or her son occupied and used the property as a homestead or that the valuation was incorrect.
Vasko appealed the Tax Court’s decision to the Minnesota Supreme Court.

Issue	Vasko’s Argument	County’s Argument	Held
Homestead Revocation	Vasko and her son lived at the property, thus homestead status should not have been revoked.	No credible evidence of occupancy or use; water records and other evidence show vacancy.	Tax court did not err; revocation upheld.
Assessed Property Value	Property is over-valued; comparison to other houses and online listings.	Assessed value presumed correct; Vasko’s comparables lacked foundation and details.	Tax court did not err; assessed value upheld.
Burden of Proof	Vasko challenged that County bore initial burden; court misapplied standard.	Taxpayer retains the burden throughout; initial presumption of validity applies.	Tax court applied correct standard of proof.
Relevance/Credibility of Evidence	Vasko argued her provided evidence (mail, utility bills, attorney letters, son’s affidavit) proved occupancy.	Much of Vasko’s evidence was hearsay or not credible; lack of measurable water usage suggested non-occupancy.	Tax court’s credibility determinations entitled to deference.

S. Minn. Beet Sugar Coop. v. County of Renville, 737 N.W.2d 545 (Minn. 2007) (Sets standard of review for factual findings and upholding presumption of validity for county's assessment)
Minn. Energy Res. Corp. v. Comm’r of Revenue, 909 N.W.2d 569 (Minn. 2018) (Describes the standard of review and burden of proof in tax court cases)
Conga Corp. v. Comm’r of Revenue, 868 N.W.2d 41 (Minn. 2015) (Reiterates taxpayer’s burden and handling of presumptions in tax challenges)
Macy’s Retail Holdings, Inc. v. County of Hennepin, 899 N.W.2d 451 (Minn. 2017) (Describes appellate deference to credibility determinations by tax court)