When the sale is held
Not applicable. There is a dated statewide event, the tax judgment sale on the second Monday in May, and it issues nothing to investors. On that date the county auditor bids in every parcel under an unsatisfied tax judgment for the state, for all delinquent taxes, penalties, costs, and interest to date, and no notice of that sale is published, posted, or served. The auction an investor can actually attend is the tax-forfeited land sale under Chapter 282, which cannot happen until the parcel forfeits, normally at least three years later.
When taxes go delinquent
Minnesota property taxes are payable in two installments. When the year's tax on a parcel exceeds $100, half is due before May 16 and half before the following October 16, with a later first-half date for some seasonal recreational and commercial property and a November 15 second-half date for qualifying agricultural property. A missed installment draws a penalty of 2 percent on homestead and 4 percent on nonhomestead property, another 2 or 4 percent if it is still unpaid on the first of the next month, then 1 percent a month through December, capped at 8 percent for homestead and 12 percent for nonhomestead property. On the first business day in January the county treasurer returns the tax lists to the county auditor, every parcel with any unpaid tax is deemed delinquent, and a further 2 percent penalty accrues at once. Interest starts the first day of January following the year the taxes came due, at the rate set under Minn. Stat. 270C.40, subd. 5, capped at 14 percent a year and reset every January 1; a county board may adopt a lower rate, and a taxpayer whose delinquency exceeds 25 percent of the prior year's school district levy pays twice the rate. Real estate taxes are a perpetual lien on the parcel and on its structures, standing timber, and minerals from the year of assessment.
What happens after the sale
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.
Leftover parcels between sales
Minnesota has a statutory over-the-counter route, and it opens only after a parcel has been offered at public auction and failed to sell. Under Minn. Stat. 282.01, subd. 7, once every parcel on the county's list has been offered, the county auditor must sell any remaining parcel to anyone offering to pay the appraised value, and the Department of Revenue's manual describes that as a private or over-the-counter sale made from the auditor's office. The parcel stays available at that price until the county board reappraises it or withdraws it from the sale list; if the board does either, the parcel has to go back through a published public auction at the revised price before it can be sold privately again. Anyone who could have repurchased the parcel under Minn. Stat. 282.012 or 282.241 may not buy it this way for less than all taxes, assessments, penalties, interest, and costs due at forfeiture plus any special assessments for improvements certified as of the sale date. Availability is county by county: whether a county holds any unsold inventory, and how it takes an offer, has to be confirmed with the county auditor or land department.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Minnesota county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Minnesota.
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.