How the clock works
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.
Who can redeem
Any person interested in the parcel may redeem, in the manner otherwise provided by law. Minnesota does not confine redemption to the record owner, and the Department of Revenue's manual notes that a lienholder such as a mortgagee who redeems may add what it paid to the debt its lien secures. In determining which redemption period applies, the county uses the property's classification and homestead classification for the assessment year the tax judgment is based on, and a later change in classification does not move the deadline.
What the owner pays to redeem
The amount for which the parcel was bid in for the state, plus all subsequent delinquent taxes, penalties, and costs, plus interest on those amounts at the Minn. Stat. 279.03 rate, paid into the county treasury. There is no certificate holder to reimburse: redemption money goes to the county for the taxing districts.
How your interest accrues
Not applicable to investors. Interest on delinquent taxes runs to the county, not to a private certificate holder. It starts the first day of January following the year the taxes came due, at the rate set under Minn. Stat. 270C.40, subd. 5, which is the prime rate for the six months ending September 30 rounded to the nearest full percent, capped at 14 percent a year and reset every January 1. A county board may adopt a lower rate by resolution. A buyer at a Minnesota tax-forfeited land sale earns no statutory interest of any kind. The return comes from the property.
How the sale works
Not applicable, and the step most likely to be mistaken for an auction is the tax judgment sale held on the second Monday in May. It is not an investor sale. Minn. Stat. 280.001 abolished the public vendue and the auditor's certificate, Minn. Stat. 280.01 has the auditor bid every judgment parcel in for the state with no published, posted, or served notice, and Minn. Stat. 280.43 says in terms that no actual public sale takes place under the chapter. County calendars and delinquent-tax notices still print that date, because it starts the redemption clock and it is when the amount to redeem is fixed. Sending a bidder to it would send them to an event at which nobody may bid. The auction that admits investors is the tax-forfeited land sale under Minn. Stat. 282.005 and 282.01, run by the county auditor after forfeiture.
What happens when it ends
A statutory clock ending in forfeiture, not an investor's application. 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.
A redeemed certificate, plus your accrued interest, is what makes the wait profitable; see how redemption periods work across states. An unredeemed certificate is instead your path to the property through a tax deed sale, which still does not convey marketable title on its own, so budget for a quiet title action.
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.