Delinquent Property Taxes

What Happens if Property Taxes Are Not Paid

If property taxes are not paid by the due date, monthly penalties begin to accrue. Penalty rates are listed on the back of the tax statement and increase each month the payment remains late.

Example of Penalty Calculation

Delinquency and Interest
Unpaid taxes become delinquent on January 2 of the following year. At that time:

  • Penalty rates increase
  • Interest begins accruing on the unpaid tax, penalties, and fees at an annual rate of 8%, increasing monthly

Example of Penalty and Interest Calculation

Delinquent Tax Proceedings
Each year, the county initiates delinquent tax proceedings for newly delinquent properties. Property owners are notified—typically in March—through:

  • A mailed notice
  • Publication of the Delinquent Tax List in the newspaper
    • This list includes parcel number, owner name, address, property description, and delinquent amount

A $25 delinquency fee is added to cover publication and notification costs.

Because payments may be made after publication, property owners should verify the current status online or by phone. Payment plans may be available depending on property classification.

Redemption Period
The first year of delinquency begins the three‑year redemption period. Property owners must pay all delinquent taxes within this period to avoid forfeiture. (Prior to 2014, some property types had a five‑year redemption period.)

Tax Forfeiture
If taxes remain unpaid at the end of the redemption period, the property forfeits to the State of Minnesota. The county typically sends a courtesy notice in December of the year before forfeiture.

Formal notice—usually in April—includes:

  • Certified mail to the property owner
  • Publication of the Expiration of Redemption List for two consecutive weeks
  • Posting of the list in the Property Records and Taxpayer Services office
  • Sheriff service of notice to occupants of non‑vacant properties

For properties with redemption expiring in 2025, payment must be received by July 18, 2025, to avoid forfeiture.

A $150 fee is added to cover publication, notification, and sheriff service costs.

Because payments may occur after publication, owners should confirm the current status online or by phone.

Example of Calculation of the Amount Required to Redeem a Delinquent Property

Current list of parcels forfeited to the State of Minnesota for non-payment of taxes