- Does Minnesota sell tax liens or tax deeds?
- Neither in the usual sense. Minnesota sells no tax lien certificates to investors at all, and no investor earns a statutory interest rate. A delinquent parcel goes to judgment, is bid in for the state, and forfeits to the state of Minnesota if nobody redeems. The county auditor then sells the land itself as tax-forfeited land under Chapter 282. What you buy is state-forfeited land the county is disposing of, conveyed by a state deed, not a lien and not a tax deed issued to a certificate holder.
- What happens at the Minnesota tax judgment sale on the second Monday in May?
- Nothing an investor can bid at. On that date the county auditor bids every parcel under an unsatisfied tax judgment in for the state, for the delinquent taxes, penalties, costs, and interest to date. No notice of that sale is published, posted, or served, no auditor's certificate is issued, and Minn. Stat. 280.43 states that no actual public sale takes place under the chapter. The date matters only because it starts the redemption clock. The auction investors can attend is the tax-forfeited land sale that follows forfeiture, at least three years later for most property.
- How long is the redemption period in Minnesota?
- Three years from the tax judgment sale for most property. It is one year for land in a targeted community other than homesteaded land, and one year for a qualified mixed municipal solid waste disposal facility. A district court can cut it to five weeks for abandoned property, or for certain vacant residential lots in a targeted neighborhood revitalization program, on a petition by a city, county, or housing, port, or economic development authority. Redemption actually ends on the later of the end of that period and 60 days after the county auditor serves the notice of expiration of redemption and files proof of service. There is no redemption after the county sells the forfeited parcel.
- How is the opening price set at a Minnesota tax-forfeited land auction?
- On the initial sale required after forfeiture, the county auditor publishes two figures. The parcel opens at the initial price, which is the estimated market value from the most recent assessment, and it cannot sell below that for the first 30 days. If no buyer pays it, the price falls to the minimum bid, which is the delinquent taxes, special assessments, penalties, interest, and costs assigned to the parcel. If no buyer pays that, the state is deemed to have bought the parcel through a credit bid and it moves into the ordinary Chapter 282 process. On a later Chapter 282.01 sale the floor is the county board's appraised value instead.
- Can the former owner undo a Minnesota tax-forfeited land sale?
- Not after the sale. The owner at forfeiture, their heirs or representatives, and anyone with a statutory, mortgage, or contractual right to pay the taxes may repurchase the parcel for the delinquent taxes, assessments, penalties, interest, and costs, but only before the parcel is sold, and any repurchase application on a parcel offered under Minn. Stat. 282.005 must be made before the date of that sale. Repurchase also requires a county board resolution finding that it corrects undue hardship or injustice or best serves the public interest, and except for property that was homesteaded at forfeiture it is allowed for only six months from the date of forfeiture. A separate pre-sale purchase right under Minn. Stat. 282.012 lets the former owner buy at least one week before the sale, at the greater of the appraised value or the full delinquent amount.
- Can you buy Minnesota tax-forfeited land over the counter?
- Yes, but only after a parcel has been offered at public auction and failed to sell. Once every parcel on the county's list has been offered, the county auditor must sell any remaining parcel to anyone willing to pay the appraised value, which the Department of Revenue's manual describes as a private or over-the-counter sale from the auditor's office. The parcel stays available at that price until the county board reappraises it or withdraws it, and after either it must be re-offered at a published public auction before it can be sold privately again. Availability varies by county, so confirm inventory with the county auditor or land department.
- What restrictions come with a Minnesota tax-forfeited parcel?
- Several that matter for land. Every conveyance reserves all minerals and mineral rights to the state, so you are buying the surface. The county board may attach conditions limiting the use of the parcel. Land bordering meandered lakes and other public waters is withdrawn from sale, a two-rod strip along the ordinary high-water mark is reserved for public travel, and a parcel with 150 feet or less of waterfront can be sold only on a public interest finding and, where the county holds it, only with the commissioner of natural resources approving first. Nonforested marginal land and wetlands are withdrawn from sale unless buyers get notice on the prescribed form and the deed carries a restrictive covenant barring enrollment in state-funded conservation compensation programs. The commissioner of natural resources can also withhold an eligible parcel from the initial sale entirely.
- Does the former owner get the surplus if a Minnesota parcel sells for more than the taxes owed?
- Yes, for forfeitures occurring after December 31, 2023. Minnesota rewrote the proceeds rules after Tyler v. Hennepin County. The minimum bid goes to the county's forfeited tax sale fund and everything above it is available to interested parties, meaning owners, lienholders, and anyone who filed their name under Minn. Stat. 276.041. The county auditor must mail notice and a claim form within 60 days of the sale, mail a second notice between 90 and 120 days if nothing is claimed, and publish a list of sales with open claim periods on the county website. Claims are due within six months of the first mailing, and unclaimed surplus goes back to the county fund.
Verified Aug 24, 2026 against Minnesota statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.