Delinquent Property Taxes & Tax Forfeiture
Unpaid property tax and penalty from prior year(s) are called delinquent. Property tax is considered delinquent on the 1st business day in January following the year in which the taxes were due. The Auditor-Treasurer's Office is responsible for collecting delinquent taxes.
Interest begins the 1st business day in January and is charged in accordance with Minnesota State Statute 270.03. Interest is charged on the accumulated delinquent tax, penalty and publication fee. It is simple interest and charged on a monthly basis at an APR of 10%.
If tax is not paid in full by the end of the redemption period (varies by classification but usually 3 years) the property can be forfeited.
We strongly encourage you to make partial payments if possible. This not only reduces the amount owed and makes it more manageable but it also reduces the interest charged. But note that it does not stop forfeiture and only payment of all unpaid tax will do so.
Delinquent List Filing & Publication
https://www.revisor.mn.gov/statutes/cite/279.05 the County Auditor must file with the Court Administrator of the district court of the county a list of delinquent properties on or before February 15th in each year. Per MN State Statute 279.09, the state also mandates publication of the delinquent tax list in the newspaper designated as the official newspaper of the County on or before March 20th and a 2nd publication not less than 2 weeks later.
What if I can't pay?
The first year of delinquency starts the clock ticking toward tax forfeiture. Property owners have three years to pay all delinquent taxes and redeem the property. (This was changed starting in 2014. Previously owners of homesteads/cabins, or property located in a township had five years to pay all delinquent taxes and redeem the property, and only non-homestead property in a city had a three year redemption period.)
If you find yourself at the end of the redemption period and still owing, please contact our office for options.