Real estate taxes not paid by the due date are late. A penalty will increase monthly on the late amount. State lawmakers set the penalty rates. These rates are listed on the back of the tax statement. The maximum penalty is 10% or 14%, depending on the property classification.

Unpaid taxes become delinquent on January 2 of the next year. At that time, the penalty rate increases again for the final time. Interest is also added each month on the unpaid tax, penalty, and fees. State lawmakers set the interest rate. The interest rate for payable year 2025 is 8% per year. The interest rate for payable year 2026 is 7% per year.  

Each year, the County begins delinquent tax proceedings for any newly delinquent property. Around February 15, property owners are notified in two ways.

1. A letter is mailed to affected property owners
2. A list of all affected properties is published for two weeks in the county newspaper. The newspaper is chosen by the County Board. This list is called the Delinquent Tax List. It includes the parcel number, owner name, property description, and amount due.

A delinquency fee is added to cover publication and notice costs.

Payments may arrive after the list is printed, so check online or call to confirm payment. Partial payments are allowed for delinquent taxes. However, partial payments do not stop forfeiture unless full amount is paid.

The first year of delinquency begins the forfeiture process. Property owners have three years to pay all delinquent taxes and redeem the property.

If taxes are not paid by the end of the redemption period, the property will forfeit to the State of Minnesota. The County sends a courtesy notice in the year forfeiture will occur. You will then receive a formal notice in four ways:

1. A Notice of Expiration of Redemption is sent by certified mail.
2. A list of parcels set to forfeit is printed for two weeks in the county newspaper. This is called the Expiration of Redemption list.
3. The list is posted outside the Property Tax Department. 
4. The Sheriff serves the notice to the occupant of non-vacant properties.

A fee is added to cover the publication and notice costs.

The redemption period ends 60 days after the date the Sheriff certifies that papers were served or the second Monday in May. To avoid forfeiture, full payment must reach our office before the redemption period ends.

After the redemption period ends, the County will prepare the properties for a tax forfeiture sale.

For more information, please contact us at (952) 361-1910.