(concurring in part and dissenting in part).
I concur in part and dissent in part. I agree with the majority that Kmart must, under Minn.Stat. § 278.05, subd. 6(a) (2002), provide the information at issue in this case. But I take issue with the majority’s characterization of how the Minnesota Tax Court must respect its own precedent, and I disagree with the majority’s decision to retrospectively apply our adoption of the tax court’s new interpretation of Minn. Stat. § 278.05, subd. 6(a).
First, I write to clarify that an executive branch court such as the tax court, while not bound to follow its own precedent to the same degree as a judicial branch court, is still required to accord some respect to its own precedent. In its effort to make Kmart’s reliance on tax court precedent appear unjustified, the majority presents only part of the story of the existing Minnesota case law on the issue of tax court precedent. For instance, the majority cites In re Whitehead for the proposition that Kmart’s reliance on tax court decisions in previous Kmart cases was not reasonable, but on the contrary, Whitehead implies that some reliance on tax court decisions is justified, as “an agency may [not] abandon its own precedent without reason or explanation. * * * Failure to explain such a departure indicates that the agency’s action is arbitrary and capricious.” In re Whitehead, 399 N.W.2d 226, 229 (Minn.App.1987).1 In fact, the court of appeals in Whitehead went on to conclude that the agency’s action was arbitrary and capricious because the agency had departed from its own precedent without explanation. Id. at 229-30. The court in Whitehead even overturned the agency judgment on that basis. Id.
Whitehead is not the only case holding that an agency cannot change its precedent capriciously.2 Minnesota case law on *773this issue indicates that while agencies like the tax court are not bound to respect their own precedent to the. same degree as a judicial court, neither can they cavalierly disregard their own precedent.3 Moreover, federal ease law overwhelmingly supports this position.4
I do not intend to imply that the tax court’s new interpretation of MinmStat. § 278.05, subd. 6(a), is unreasonable, though I do believe that the tax court’s failure to explain why it abruptly changed its position is violative of the general requirement laid down by federal courts and by our court of appeals that an agency must provide a “reasoned explanation” for a change of mind or position. See, e.g., Stroe v. I.N.S., 256 F.3d 498, 503 (7th Cir.2001). My intention in discussing the precedential value of tax court decisions is to clarify what the precedential value is. I am concerned that the majority may be downplaying the precedential value of tax court decisions in an effort to support its conclusion that Kmart’s reliance on the two previous tax court decisions was unjustified.
I more definitively part company with the majority on the issue of retrospectivity. I conclude that we should follow the example of several federal courts in applying the prospective test formulated by the District of Columbia Circuit Court of Appeals for use in just this type of situation— when, due to an agency’s abrupt shift of policy, justice would be better served by a prospective application of the agency’s new interpretation of the law. Williams Natural Gas Co. v. Fed. Energy Regulatory Comm’n, 3 F.3d 1544, 1554 (D.C.Cir.1993). Here, the majority’s decision to adopt the tax court’s new interpretation of Minn. *774Stat. § 278.05, subd. 6(a), retrospectively harms innocent taxpayers who legitimately relied on a tax court precedent. Even more seriously, the majority’s apparent conclusion that the tax court need not follow its own precedents and that prospective application of our adoption of the tax court’s new interpretation of the law is not available leaves taxpayers in a no-man’s-land of uncertainty — taxpayers may be penalized by the tax court for not following tax court precedent, or, if they follow those precedents, they may be punished by our court for doing so.
The D.C. Circuit Court has held that when an agency shifts its interpretation, fairness may require that the new rule should be applied prospectively to those subject to the new interpretation. Williams Natural Gas Co., 3 F.3d at 1554. The D.C. Circuit Court applies a five-factor test to determine whether prospective application is appropriate:
(1) whether the particular case is one of first impression, (2) whether the new rule represents an abrupt departure from well established practice or merely attempts to fill a void in an unsettled area of the law, (3) the extent to which the party against whom the new rule is applied relied on the former rule, (4) the degree of the burden which a retroactive order imposes on a party, and (5) the statutory interest in applying a new rule despite the reliance of a party on the old standard.
Id.; see also Chang v. United States, 327 F.3d 911, 928 (9th Cir.2003); Farmers Tel. Co. v. F.C.C., 184 F.3d 1241, 1251 (10th Cir.1999); Laborers’ Int’l Union of N. Am. v. Foster Wheeler Corp., 26 F.3d 375, 392 (3d Cir.1994).
In the case before us today, fairness requires that we apply a rule similar to the rule articulated by the D.C. Circuit Court. Here, the tax court disregarded its prior holding without explanation or excuse for its shift in position.5 The court simply articulated an interpretation of Minn.Stat. § 278.05, subd. 6(a), which is directly contrary to that which it had previously given in two related Kmart tax cases. See Kmart Corp. v. County of Douglas, No. C7-00-309, 2001 WL 40361 (Minn. T.C. Jan. 11, 2001); Kmart Corp. v. County of St. Louis, Nos. C1-00-600670, CX-00-600666, C3-00-600671, C8-00-600665, 2001 WL 40370 (Minn. T.C. Jan. 11, 2001). This sudden shift in position makes the federal prospective application doctrine relevant. Moreover, the inequity of the majority’s result is another reason why application of the federal prospective doctrine is appropriate. Today’s outcome is simply unjust to the taxpayer. The tax court told Kmart at least twice in related previous Kmart cases that a tenant taxpayer need not produce the extra information at issue here. Kmart Corp. v. County of Douglas, 2001 WL 40361 at *2; Kmart Corp. v. County of St. Louis, 2001 WL 40370 at *3. And as the case law shows, despite the majority’s assertion, some reliance on the holdings of the tax court is natural and justifiable.6
When we apply the D.C. Circuit Court’s prospective application doctrine to this case, all five factors tilt in favor of prospective application, or at least in favor of allowing Kmart to submit the additional information. First, this case is one of first impression. Second, the new interpretation of the statute represents an abrupt departure from two prior tax court cases — given *775in the course of very similar cases with the same petitioner. Third, Kmart relied completely on the former rule. Fourth, Kmart will be irremediably burdened by retrospective application of the rule because its appeal will be dismissed based on its violation of the 60-day rule. Fifth, the statutory interest in applying the 60-day rule in this instance is slight because allowing Kmart to offer the required additional information now would not significantly prejudice the state. A prospective application of the new interpretation of the law would simply require the tax court to allow Kmart’s petition to proceed, as tax cases do every day.
The majority rejects this highly relevant federal doctrine, stating that the cases within which the doctrine has been applied have been cases in which the agencies have been involved in interpretation of their own rules or policies, not interpretation of a statute.7 However, in regard to the federal prospective application doctrine, I view this as a meaningless distinction (and indeed, the majority does not attempt to explain why the difference would be important here). The federal prospective application doctrine was created to alleviate an injustice — to give relief to those citizens who reasonably relied on an agency’s prior determination of the law. The injustice of repeatedly telling a petitioner that it need not produce certain information, then abruptly turning the tables on that petitioner, remains regardless of whether the injustice is the result of the interpretation of a rule or a statute. Additionally, an agency’s interpretation of its own rule may be overturned by our court just as the agency’s interpretation of the statute it administers may be; and a taxpayer must respect both the agency’s rule and statutory interpretation until such interpretation is overturned by our court. St. Otto’s Home v. Minn. Dept. of Human Servs., 437 N.W.2d 35, 39-40 (Minn.1989). A taxpayer’s reliance on the tax court’s interpretation of a statute is therefore no less reasonable than the taxpayer’s reliance on the tax court’s interpretation of a rule. The outcome of this case is simply unfair, regardless of whether the taxpayer relied on the tax court’s interpretation of a statute, a rule, or an agency policy.
Instead of applying the federal prospective application doctrine, the majority applies our purely prospective doctrine, which is generally confined to addressing changes in court case law, not agency case law. In support of its holding, the majority tries to make Kmart’s reliance on two directly applicable tax court opinions appear to be unjustified.8 But as noted above, Minnesota and federal case law indicate that agencies cannot overturn their prior judgments on a whim. Some reliance by Kmart is therefore justified.9 *776More to the point, common sense indicates that reliance was justified and should have been expected. The tax court told Kmart twice, in cases just previous to this one, that it did not need to produce the information at issue here. Now Kmart is told that not only does it need to produce the information, but that its failure to do so earlier necessarily results in dismissal of its petition. The majority’s technical analysis of the purely prospective doctrine ignores the heart and basis of the doctrine, which is that, sometimes, the retrospective application of a new rule results in great injustice. See Spanel v. Mounds View Sch. Dist. No. 621, 264 Minn. 279, 294, 118 N.W.2d 795, 804, (1962).
While I believe that this case does satisfy the purely prospective doctrine because Kmart’s reliance was natural and reasonable, I also believe that this is exactly the type of case for which the federal courts have fashioned their prospective application doctrine. The federal prospective application doctrine was created to deal with the injustice that occurs when agencies abruptly change their interpretation of a law or rule upon which a person or entity had reasonably relied. With such doctrines available to us, there is no reason why we should permit this and future similar injustices to occur. Therefore, I would hold that our adoption of the tax court’s new interpretation of Minn.Stat. § 278.05, subd. 6(a), should be applied prospectively.
. Agency law applies to the tax court because, as we have previously held, the tax court is an administrative agency of the executive branch. Great Lakes Gas Transmission L.P. v. Comm’r of Revenue, 638 N.W.2d 435, 437 n. 5 (Minn.2002).
. The majority cites one case, Sprint Spectrum LP v. Comm’r of Revenue, 676 N.W.2d 656 (Minn.2004), as characterizing a decision of the tax court as "nonbinding if it directly contradicts a previous holding of this court.” The majority uses Sprint to support its conclusion that reliance on tax court opinions is unreasonable. However, any lower court’s opinion that directly contradicted an earlier opinion of our court would be "nonbinding.” Yet reliance on a court of appeals opinion is reasonable except in the rare circumstance where the court of appeals opinion contradicts an opinion of our court (or, where applicable, the United States Supreme Court). I conclude that neither Sprint nor Whitehead supports the majority’s conclusion that reli-*773anee on the tax court’s previous Kmart opinions was unjustified.
. See, e.g., In re Detailing Criteria and Standards for Measuring an Elec. Util.’s Good Faith Efforts in Meeting Renewable Energy Objectives under Minn.Stat. 216B.1691, 700 N.W.2d 533, 539 (Minn.App.2005) ("[Although an agency is not bound to follow its past decisions, it must provide a reasonable basis for departure from precedent”); Peoples Natural Gas Co., a Div. of InterNorth, Inc. v. Minn. Pub. Utils. Comm’n, 342 N.W.2d 348, 352-53 (Minn.App.1983) (quoting McHenry v. Bond, 668 F.2d 1185 (11th Cir.1982)) (stating that an agency may. not abandon its own precedent without reason or explanation).
. See, e.g., N.Y. Pub. Interest Research Group, Inc. v. Johnson, 427 F.3d 172, 182 (2d Cir.2005) (quoting Ramaprakash v. Fed. Aviation Admin., 346 F.3d 1121, 1124 (D.C.Cir.2003)) ("Agencies are free to change course as their expertise and experience may suggest or require, but when they do so they must provide a 'reasoned analysis indicating that prior policies and standards are being deliberately changed, not casually ignored.’ ”); Borough of Columbia v. Surface Transp. Bd., 342 F.3d 222, 229 (3d Cir.2003) ("If an agency departs from its own precedent without a reasoned explanation, the agency may be said to have acted arbitrarily and capriciously.”); Ramaprakash v. Fed. Aviation Admin., 346 F.3d 1121, 1124 (D.C.Cir.2003) ("[A]gency action is arbitrary and capricious if it departs from agency precedent without explanation.”); Osei v. I.N.S., 305 F.3d 1205, 1210 (10th Cir.2002) ("[T]he agency cannot, as a legislature can, reverse course without any explanation; its about-faces must be reasoned.”); Harrington v. Chao, 280 F.3d 50, 58 (1st Cir.2002) ("An agency’s decision cannot simply depart from the agency’s prior precedent without explaining its reasons for doing so.”); Stroe v. I.N.S., 256 F.3d 498, 503 (7th Cir. 2001) (requiring an agency contradicting its precedent to provide "a reasoned explanation for its change of mind”); Diaz-Resendez v. I.N.S., 960 F.2d 493, 495 (5th Cir.1992) (agency determinations may be.overturned if they "inexplicably [depart] from established policies”); Brock v. Dun-Par Engineered Form Co., 843 F.2d 1135, 1137-38 (8th Cir.1988) (stating that "while [the agency] may change its position, it must give adequate reasons for doing so”); Michigan v. Thomas, 805 F.2d 176, 184 (6th Cir.1986) ("An administrative agency may reexamine its prior decisions and may depart from its precedents provided the departure is explicitly and rationally justified.”).
. The tax court did mention the previous tax court cases, but holds that they were decided on other grounds. It fails to address and discuss what the majority openly admits — that its holdings included a statement that Kmart need not produce the information required here.
. See supra notes 3-4 and accompanying text.
. Importantly, there is no evidence cited by the majority that the federal courts would not apply the federal prospective application doctrine to cases wherein an agency consistently interpreted a statute in one way, then abruptly shifted its interpretation. It may be that such a case simply has not yet come before the federal courts of appeals.
. The majority also overlooks the pertinent fact that the tax court rulings here were issued in two prior Kmart cases which are part of a series of Kmart cases. This case is also one of that series. The fact that these cases are all, in a sense, linked and are taking place at roughly the same time and with the same petitioner makes it more reasonable for Kmart to have relied upon the rulings of the tax court in the prior cases. For additional tax court cases in this series, which were decided after the expiration of the 60-day deadline following Kmart's filing of its 2002 petition, see footnote no. 9 of the majority opinion.
.The majority further mentions that the tax court is not bound by its prior decisions if those prior decisions are in conflict with the express provisions of statutory law. But the issue here is not whether the tax court is forever bound to uphold a prior incorrect ruling; even this court may overturn its own *776prior holding that it discovers to be incorrect. The issue is whether the taxpayer is justified in relying on the holdings of the tax court. To say that a citizen was not justified in relying upon an opinion of a court simply because that opinion was later overturned would obviate the purely prospective ruling doctrine entirely.