- Property Tax
- Delinquent Property Taxes & Tax Forfeiture
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
Each year the county starts delinquent tax proceedings against newly delinquent properties. The property owner is notified of this action in two ways, generally in February:
- A letter is mailed to affected property owners
- A list of all affected properties is published in the County's official newspaper (Henderson Independent) for 2 weeks. This is known as the Delinquent Tax List. It includes the parcel number, owner name, address, property description, and delinquent amount.
A delinquency fee is imposed on parcels to cover the costs of publication and notification. The current fee is $30. In order to be removed from the delinquent tax list, all delinquent tax must be paid in full.
Parcels may have been paid since the list was published, so call or check online to verify if taxes have been paid.
https://www.revisor.mn.gov/statutes/cite/279.05 Per MN State Statute 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 taxes are not paid by the end of the redemption period, the property will forfeit to the State of Minnesota for nonpayment of taxes. Sibley County mails courtesy notices throughout the year prior to this taking place; formal notice of this pending action is given to the taxpayer in four ways in February of the year this will take place:
- A letter is sent by certified mail to affected property owners.
- A list of all affected parcels scheduled to forfeit is published in the newspaper for two weeks. This is known as the Expiration of Redemption list.
- The Expiration of Redemption list is posted in the lobby of the Auditor-Treasurer's Office and is available for public inspection.
- The sheriff serves a copy of the notice to the occupant of non-vacant properties.
If you find yourself at the end of the redemption period and still owing, please contact our office for options.