Real estate taxes not paid by the due date are considered late. Penalty will accrue and increase monthly on the late tax amount. Penalty rates are set by State Legislators and are listed on the back of the tax statement. The current maximum penalty rate is either 10% or 14% depending on classification.

Unpaid taxes are considered to be delinquent on January 2^nd of the following year. At that point the penalty rate increases for the final time. Interest is also imposed and increases monthly on the unpaid tax, penalty, and fees. The interest rate is set by State Legislators. The current interest rate is 8% per year. 

Each year the delinquent tax proceedings against newly delinquent real estate properties starts. Around February 15^th, the property owner is notified of this action in two ways:

1. A letter is mailed to affected property owners
2. A list of all affected properties is published for two non-consecutive weeks in the official county newspaper. The newspaper is designated by the County Board. This is known as the Delinquent Tax List. It includes the parcel number, owner name, property description, and tax and penalty amount due.

A delinquency fee is imposed on parcels to cover the costs of publication and notification.

Payments may have been received after the list was published, so call or check online to verify if taxes have been paid. Partial payments are accepted for delinquent property taxes, but unless tax is paid in full, will not stop forfeiture proceedings.

The first year of delinquency is when the tax forfeiture process begins. 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 in Trust. The County mails to the taxpayer a courtesy notice in the year that forfeiture will take place. You will then receive a formal notification of pending forfeiture action and is provided to the taxpayer in the following four ways:

1. A Notice of Expiration of Redemption is sent by certified mail to affected property owners.
2. A list of all affected parcels scheduled to forfeit is published in the official county newspaper for two non-consecutive weeks. This is known as the Expiration of Redemption list.
3. The Expiration of Redemption list is posted outside the office of Property Tax Department. 
4. The Sheriff serves a copy of the Notice of Expiration of Redemption to the occupant of non-vacant properties.

A fee is imposed on parcels to cover the costs of publication and notification.

The redemption period expires the later of 60 days after the date the Sheriff certifies that papers were served or the second Monday in May. In order to avoid forfeiture, payment in full of the delinquent tax and fees must be in our office before the redemption period expires.

Once the redemption period expires, we will prepare the properties to offer at a tax forfeiture sale.

For more information regarding the delinquency or tax forfeiture process, please contact us at (952) 361-1910.