Big Stone County, MN tax sales

County offices

County notes

• •Big Stone County sells tax-forfeited land, not tax liens or tax deeds in the Florida sense. A delinquent parcel goes to judgment, then through the redemption period in Minn. Stat. 281.17. If nobody redeems, absolute title forfeits to the State of Minnesota under Minn. Stat. 281.18, and only then does the county Auditor-Treasurer offer it for sale under Minn. Stat. Chapter 282. What a bidder buys is state-forfeited land the county is disposing of.
• •The auction runs in person at the Big Stone County Courthouse in Ortonville. No online bidding platform is used for these parcels, so plan to attend or send someone to bid for you.
• •Parcels open at an Initial Price set to the estimated market value at the time of forfeiture. Whatever does not sell stays available over the counter at that same value for 30 days after the auction, and then is repriced to the delinquent balance plus forfeiture costs and offered at a later sale. The over-the-counter window is the quietest way into this county's inventory.
• •Prices on unsold parcels cannot be changed unless the county re-appraises, re-advertises, and offers the parcel at another public sale, so the over-the-counter price is firm during that window.
• •The county board classified the 2026 offering as non-conservation land, meaning no conservation designation was attached to those parcels. Sales still pass subject to existing leases and to easements held by a governmental subdivision or state agency for a public purpose, and buyers should check for wetland or shoreland limits at the parcel level before bidding.
• •Payment is cash only and due in full at the time of the sale, with all sales final and no refund or exchange. Beyond the bid, budget a 3% state assurance surcharge, a $25 state deed fee, a $46 deed filing fee, and a state deed tax of 0.33% of the price with a $1.65 minimum.
• •Minnesota law lets a former owner apply to repurchase forfeited land under Minn. Stat. 282.241, which can pull a parcel back and undo a sale. The county's sale notice and terms page do not cover repurchase applications, so ask the Auditor-Treasurer whether a parcel you want is subject to a pending request before you commit money to diligence.
• •Special assessments levied before forfeiture and canceled at forfeiture can be reassessed by the taxing district after you buy, and local improvements already built but not yet assessed become the buyer's obligation. The 2026 notice lists assessments before forfeiture running from about $185 to more than $16,700 on individual parcels, which on the cheaper lots far exceeds the estimated market value.
• •Big Stone County does not locate boundaries on tax-forfeited land, and the appraised value is not a basis for future taxes. Order your own survey and title review before the auction, because payment is due the day you win.

Minnesota rules

Redemption

Redemption in Minnesota runs BEFORE forfeiture and there is no redemption after a tax-forfeited land sale. The clock starts on the second Monday in May, when the county auditor bids the parcel in for the state, and it runs three years for most property. Once the parcel is unredeemed 120 days before that period ends, the county auditor gives notice of expiration of redemption, which is posted in the auditor's office, published for two successive weeks in the official county newspaper, mailed by certified mail to taxpayers, fee owners, and anyone who filed an address under Minn. Stat. 276.041, and personally served on anyone in possession of an occupied parcel. Redemption ends on the later of the end of the statutory period and 60 days after that notice is given and proof of it is filed with the auditor, and the Department of Revenue's manual states the exact forfeiture date the same way. On that date absolute title vests in the state of Minnesota. A district court can cut the period to five weeks on a city or county petition for abandoned or certain vacant property, so a parcel can reach forfeiture far sooner than three years. Forfeiture extinguishes redemption rights along with almost everything else, with one carve-out that Minn. Stat. 282.005, subd. 10 preserves in terms: rights of redemption provided under federal law, which is where an unreleased federal tax lien can still reach a parcel after the sale. The right to REPURCHASE after forfeiture, under Minn. Stat. 282.241, is a separate remedy and not a redemption right.Minnesota Statutes 281.17 - the three-year redemption period and the one-year exceptions for targeted-community and qualified solid waste facility landMinn. Stat. 281.17Verified Aug 24, 2026

Deed deposit

Minnesota fixes no statutory bidder deposit and no statutory registration deadline. 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

Surplus proceeds

Minnesota built a surplus claim process in response to Tyler v. 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

Governing statute

Minn. Stat. Chapter 279Minnesota Statutes 279.05 - the county auditor files the delinquent list with the district court by February 15 and the filing acts as a complaint against each parcelMinn. Stat. 279.05Verified Aug 24, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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