Minnesota tax lien & tax deed sales

Unpaid taxes are deemed delinquent on the first business day in January. On or before February 15 the county auditor files the delinquent list with the district court, which has the effect of filing a complaint against each listed parcel, and where no answer is filed the court administrator enters judgment 20 days after proof of publication and mailing. On the second Monday in May the auditor bids each parcel still under an unsatisfied judgment in for the state. The redemption period then runs, three years for most property. Once a parcel is unredeemed 120 days before that period ends, the auditor gives notice of expiration of redemption by posting, two weekly publications, certified mail, and personal service on anyone in possession. The parcel forfeits on the later of the end of the redemption period and 60 days after the notice is served and proof filed, absolute title vests in the state of Minnesota, and the auditor records a certificate of forfeiture. Only after forfeiture does the parcel reach a public auction.Minnesota Statutes 281.23 - the notice of expiration of redemption, its form and service, the 60-day expiry, and the county auditor's certificate of forfeitureMinn. Stat. 281.23Verified Aug 24, 2026

The county board classifies each forfeited parcel as conservation or nonconservation and approves and appraises the parcels offered under Chapter 282.01, and it may delegate that whole administration to the county auditor. Counties with a land commissioner run the program out of the land department. Minnesota has no statewide auction contractor: the Department of Revenue's forfeiture manual states, citing a 1956 attorney general opinion, that a county board is not authorized to employ a private auctioneer to sell tax-forfeited land at a public auction, though a county board may by resolution list and sell individual parcels through a real estate broker.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

Terms are set locally, and the Department of Revenue's manual treats a cash-only initial sale as best practice because everything above the minimum bid has to stay available for surplus claims. On a Chapter 282.01 sale, parcels are sold for cash only unless the county board has adopted a resolution allowing terms. Where terms are allowed, at least 10 percent of the purchase price is due at the time of purchase and the balance runs in no more than ten equal annual installments, or under a county board policy of no more than 12 installments a year over a term of no more than ten years. Confirm the county's published terms before registering.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

On a cash sale the price is due as the county's published terms require, and the sale completes only on full payment plus a $25 state deed fee, after which the conveyance is issued, recorded by the county, and only then delivered to the purchaser. On a terms sale the buyer receives a county auditor's certificate rather than a deed, pays the balance in installments with interest at the Minn. Stat. 279.03, subd. 1a rate, and must keep the current taxes paid. Missing an installment, the current taxes, or any stipulated condition is a default, and on a county board resolution the state may cancel the certificate and retake the land with no right of redemption in the purchaser.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026

Hennepin County, and the Revisor's note under Minn. Stat. 282.08 records that decision. It applies to forfeitures occurring after December 31, 2023. The minimum bid goes into the county's forfeited tax sale fund and everything above it is available to interested parties, meaning any party with an interest in the real estate, including the owner, a lienholder, and anyone who filed their name under Minn. Stat. 276.041. Within 60 days of the sale the county auditor must send notice and a claim form by certified mail to every interested party of record, mail a second notice by first class mail between 90 and 120 days if no claim has been filed, mail notice to the occupants unless the land is vacant, and publish a list of sales with unexpired claim periods on the county website. A claim must be filed within six months of the date the first notice is mailed. Multiple claims are divided in proportion to each claimant's interest, and a disputed claim can be deposited with the district court. Unclaimed surplus returns to the county's forfeited tax sale fund. A separate claim process covers iron-bearing stockpiles, minerals, and mineral interests, which are sold to the state for $50 at forfeiture and valued by the commissioner of natural resources if a claim is filed.Minnesota Statutes 282.005 - the required initial public auction of tax-forfeited land, the estimated-market-value initial price, the minimum bid, the six-month deadline, surplus claims, and what forfeiture extinguishesMinn. Stat. 282.005Verified Aug 24, 2026