Key Takeaways
- Most owners have three years: Redemption usually runs three years from the May tax judgment sale to the state (Minn. Stat. § 281.17).
- Some clocks are shorter: Non-homestead land in a Minneapolis targeted community gets one year, and an abandoned house can get five weeks (§ 281.173).
- A payment plan pauses the process: A confession of judgment lets most owners pay 10% down and the rest over nine years (§ 279.37).
- Tyler changed what happens after forfeiture: Houses that forfeit after 2023 go to a public sale. A former owner has six months from the county's first notice to claim the surplus (§ 282.005).
- A sale before forfeiture pays the taxes at closing: The title company pays the county from the proceeds.
Minnesota tax forfeiture is the last step in a long process, and it usually comes only after years of notices. If you are behind on property taxes in Minnesota, you typically have three years after a court judgment to pay, sign a payment plan, or sell. When that time runs out, title passes to the state.
The rules after forfeiture changed in 2024, after a Minnesota case reached the U.S. Supreme Court. This guide covers each stage, what Tyler v. Hennepin County changed, and how a sale before forfeiture pays the taxes at closing.
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Let's chatWhat is Minnesota tax forfeiture?
Minnesota tax forfeiture is the transfer of a parcel's title to the state after delinquent property taxes stay unpaid through the full redemption period. When that period expires, "absolute title" vests in the state (Minn. Stat. § 281.18). The state holds the land in trust for the local taxing districts.
The Department of Revenue splits the process into six stages: determination, publication, court judgment, redemption, forfeiture, and conveyance (DOR Delinquent Tax and Tax Forfeiture Manual, December 2025). Minnesota does not sell your tax debt to a private buyer. A parcel under judgment is treated as sold to the state (§ 280.001), and the house stays yours until forfeiture.
How do unpaid property taxes become a tax judgment?
Unpaid Minnesota property taxes become a tax judgment on a fixed calendar that ends with a sale to the state on the second Monday in May. Delinquency, a published list, and a court judgment come first.
Due dates, penalties, and interest
When a bill is over $100, the first half is due before May 16 and the second before October 16 (§ 279.01). Late penalties build monthly, capped at 8% for a homestead and 12% for non-homestead property. Unpaid amounts become delinquent on the first business day of the next January (DOR manual).
Interest starts then, at a rate reset each January and capped at 14% (§ 279.03). Ramsey County lists its current rate as 10 percent per year (Ramsey County, September 2026).
The list, the judgment, and the May sale to the state
The county auditor files the delinquent tax list with the court by February 15 and must first publish it by March 20 (DOR manual). An owner can file a written objection within 20 days after the last publication. Otherwise, the court administrator enters judgment.
On the second Monday in May, every parcel still under judgment is sold to the state for the delinquent amount (§ 280.01). The redemption clock starts that day. In the DOR manual's example, taxes payable in 2015 went delinquent in January 2016, and the three-year period ran from May 2016 to May 9, 2019.
How long is the redemption period in Minnesota?
The Minnesota redemption period is usually three years from the date the parcel is sold to the state at the May tax judgment sale (§ 281.17). To redeem, the owner, an heir, or a lender pays all delinquent taxes, penalties, interest, and costs.
One year for some Minneapolis land
Non-homestead land in a "targeted community," a set of census tracts a city designates under § 469.201, subd. 10, gets one year. Homesteads keep three years. The DOR manual applies this rule in Minneapolis and St. Paul, but says Ramsey County targeted-community land returned to three years for taxes payable in 2023 or later.
The status that counts is the one for the assessment year behind the judgment (§ 281.17(d)). A Minneapolis rental in a targeted tract may face one year, so ask the county auditor which period applies.
Five weeks for an abandoned house
A city, county, or housing authority can ask a court to cut redemption to five weeks for an abandoned house (§ 281.173). Evidence includes boarded windows, shut-off utilities, piled-up debris, or two police reports of trespass or vandalism. The rule applies "regardless of" homestead status (subd. 7).
If the house sits empty, our guide to selling a vacant house in Minneapolis or St. Paul covers the city fees that run at the same time. Our vacant house page covers options in any state.
The notice of expiration
If a parcel is still unredeemed 120 days before the period ends, the county auditor must start the notice of expiration of redemption (§ 281.23). It is published, mailed by certified mail, and served on anyone living in the house. It shows the amount needed to redeem.
Redemption expires 60 days after the notice is served and proof is filed (subd. 7). The DOR manual sets forfeiture at the later of that date or the end of the three-year period, so the notice can extend your time but never shorten it.
The Minnesota tax forfeiture timeline
The Minnesota tax forfeiture timeline runs about four years or more from a missed payment to a county sale for most houses. This table lists each stage and what the owner can still do.
| Stage | Statute | Time | What the owner can still do |
|---|---|---|---|
| Taxes due | § 279.01 | May 15 and October 15 | Pay; penalties grow monthly |
| Delinquency | § 279.03 | Next January | Pay with interest, or sell and pay at closing |
| Delinquent list | Chapter 279 | February to March | Pay, or object within 20 days of the last publication |
| Judgment and sale to the state | § 280.01 | Second Monday in May | Redeem, sign a payment plan, or sell |
| Redemption period | § 281.17 | Usually 3 years; 1 year in some targeted communities | Redeem, sign a payment plan, or sell |
| Abandoned-house order | § 281.173 | 5 weeks from the order | Redeem or sell within 5 weeks |
| Notice of expiration | § 281.23 | Expires 60 days after service is proved | Redeem, or close a sale first |
| Forfeiture | § 281.18 | Later of the period's end or the 60-day mark | Ask to repurchase before the county's sale |
| County public sale | § 282.005 | Within 6 months of forfeiture or move-out | Repurchase only before the sale date |
| Surplus claim | § 282.005, subd. 6 | 6 months from the first notice | File the claim form |
Behind on property taxes in Minnesota? Your options
If you are behind on property taxes in Minnesota, you can pay the delinquent amount, sign a confession of judgment, or sell the house at any time before forfeiture. Homestead status and a payment plan both change your clock.
Sign a confession of judgment
A confession of judgment is Minnesota's installment plan for delinquent property taxes, available "at any time prior to the forfeiture" (§ 279.37). For most houses, you pay 10% of the delinquent amount plus the current year's taxes up front. The balance comes due in nine yearly payments, each by December 31.
The DOR manual describes plans of "five years for commercial-industrial/public utility property; 10 years for all other properties." While you stay current, further proceedings are suspended (subd. 5). A payment more than 60 days late is a default, and the parcel is again subject to forfeiture. The law allows no more than two confessions on the same taxes.
Why homestead status matters
Homestead status keeps the three-year period in a targeted community and sets the interest rate on a payment plan (subd. 2). It also keeps a longer repurchase right after forfeiture. If you live in the house, confirm the county lists it as your homestead.
If your mortgage lender pays the taxes
A lender can redeem to protect its lien and, per the DOR manual, add the amount to the mortgage debt. That can turn a tax problem into a mortgage default. Our guide on how to stop foreclosure in Minnesota covers what follows.
What changed after Tyler v. Hennepin County?
Tyler v. Hennepin County ended Minnesota's practice of keeping a forfeited house's full value, and the 2024 Legislature replaced it with a public sale and a surplus claim. Before that, value above the tax debt went to the county, city, and school district.
The case
Geraldine Tyler owned a one-bedroom Minneapolis condo. By 2015 it carried about $2,300 in unpaid taxes and $13,000 in interest and penalties. Hennepin County sold it for $40,000 and kept the $25,000 excess. On May 25, 2023, the Supreme Court held the county "could not use the tax debt to confiscate more property than was due" (Tyler v. Hennepin County, 598 U.S. 631 (2023)).
The 2024 reform: a public sale first
Laws 2024, chapter 127, article 70 covers forfeitures after December 31, 2023. The county must first offer the parcel at a public sale within six months of the later of the forfeiture certificate or the occupant moving out (§ 282.005).
For 30 days, the price may not drop below the estimated market value from the latest assessment. It then falls to a floor equal to the delinquent taxes, assessments, penalties, interest, and costs. Forfeiture wipes out other liens, but lienholders keep their claim to the surplus (subd. 10).
Claiming the surplus
If the sale brings in more than the floor, the county must mail notice and a claim form within 60 days, with a second notice at 90 to 120 days. The statute sets the deadline:
"Interested parties are entitled to make a claim for surplus proceeds under this subdivision if they file a claim within six months from the date the notice is first mailed to the interested parties." (§ 282.005, subd. 6)
Interested parties include owners and lienholders, so a mortgage lender can claim a share. The county pays no one until the claim period ends. Miss it, and you are "no longer eligible to receive payment of any surplus" (subd. 9).
The six months run from the date the county first mails the notice, not the date you read it. If you move out, give the county auditor a forwarding address you check.
The settlement fund for older forfeitures has closed
Most forfeitures from 2016 through 2023, and Hennepin County forfeitures back to 2012, fell under a separate settlement. Laws 2024, chapter 113 set aside $109,000,000 for those claims until June 30, 2026. A 2026 law ordered unspent money returned on June 29, 2026 (Laws 2026, chapter 100).
Can you buy the house back after forfeiture?
You can sometimes buy a Minnesota house back after forfeiture, but only before the county's public sale and for the full delinquent amount plus costs (§ 282.005, subd. 3). The county also adds its maintenance costs (§ 282.241).
A non-homestead parcel can be repurchased only within six months of forfeiture. For any parcel, the county board must first find undue hardship or a public benefit. Any application must come "before the date of that sale," so repurchase is a request, not a right.
Selling a Minnesota house before tax forfeiture
You can sell a Minnesota house at any point before forfeiture, and the delinquent taxes are paid from the sale proceeds at closing. It works the same way as a mortgage payoff, and the tax judgment is then satisfied.
What the title company needs
A Minnesota title company typically handles the closing, and no statute requires an attorney. For a house behind on taxes, expect it to ask for:
- a written county payoff for taxes, penalties, interest, and costs, good through the closing date;
- current-year taxes, special assessments, and any payment plan balance;
- mortgage and lien payoffs;
- any notice of expiration or five-week order, so closing lands before the deadline;
- signatures from every owner on title, or papers showing who can sign for an estate.
In Minneapolis and St. Paul, a direct sale still needs a Truth in Sale of Housing report. Our guide to Minnesota seller disclosure requirements covers it.
Why timing matters
Minnesota's statewide median sales price was $370,000 in August 2026, up 2.8% (Minnesota Realtors, September 2026). Zillow put the typical Minnesota house value at $350,752, up 2.5% (Zillow ZHVI, August 2026). For many owners, the tax debt is a small share of that value.
Illustrative only: a house could sell for $300,000, with a $120,000 mortgage and $18,000 in delinquent taxes and charges. A sale before forfeiture pays both, and the rest after closing costs goes to you. After forfeiture, the price can fall to the tax floor, and any surplus waits for claims.
Listing is another route, but it takes time. Houses statewide took 40 days on market until sale in August 2026 (Minnesota Realtors, September 2026).
Where a cash offer fits
Propcash is a direct cash homebuyer based in Nashville. You can get a cash offer on a Minnesota house that is behind on taxes, with the county payoff shown in the math. Propcash buys as-is, charges sellers no fees or commissions, and lets you pick the closing date.
The closing follows the county payoff and the title work, and it can often be set before a notice deadline. If listing would likely net you more and you have time, we will say so and point you to a local agent. We may receive compensation from agents we refer. More options are on our Minnesota cash buyer page.
Why wait? Sell your house “as is” for cash today
Tell us about your house. We'll make you a cash offer based on local market data.
Let's chatFrequently Asked Questions
How long do you have before tax forfeiture in Minnesota?
Most Minnesota owners have three years from the May tax judgment sale, which comes about a year after the first missed payment. Some non-homestead land in Minneapolis gets one year, and an abandoned house can get five weeks. Forfeiture happens on the later of the period's end or 60 days after the notice of expiration is served (Minn. Stat. §§ 281.17 and 281.23).
Can you sell a house if you are behind on property taxes in Minnesota?
Yes, you can sell a house while behind on property taxes in Minnesota at any point before forfeiture. The title company gets a written payoff from the county and pays the delinquent taxes, penalties, and interest from the proceeds at closing. The rest goes to you after the mortgage and closing costs.
What is a confession of judgment for Minnesota property taxes?
A confession of judgment is Minnesota's installment plan for delinquent property taxes, available any time before forfeiture (Minn. Stat. § 279.37). For most houses, you pay 10% down plus current-year taxes, then the balance over nine years. A payment more than 60 days late puts the parcel back on the path to forfeiture.
Do you get any money back after a Minnesota tax forfeiture?
For forfeitures after December 31, 2023, the county sells the parcel publicly, and interested parties can claim any surplus above the taxes and costs. The claim must be filed within six months from the date the county first mails the notice (Minn. Stat. § 282.005, subd. 6). A mortgage lender can claim a share, and late claims are not paid.
Can you still claim money for a Minnesota tax forfeiture from before 2024?
Probably not, because the state settlement fund has closed. Laws 2024, chapter 113 set aside $109,000,000 for those claims until June 30, 2026, and a 2026 law ordered unspent money returned on June 29, 2026. A former owner should ask a Minnesota attorney whether any other claim remains.
What happens to a vacant house that is behind on Minnesota property taxes?
A vacant house can reach forfeiture much faster than an occupied one. A city, county, or housing authority can ask a court to cut redemption to five weeks if the house is abandoned (Minn. Stat. § 281.173). The rule applies even to a homestead, and a payment plan is no longer available once the period is cut.
Statutes and session laws were read on revisor.mn.gov, and the DOR manual on revenue.state.mn.us, in September 2026. Propcash is not a law firm. For a specific parcel, talk to a Minnesota attorney or your county auditor.