Delinquent Taxes

The Auditor-Treasurer's Office is responsible for collecting delinquent taxes. If you have delinquent taxes and wish to pay them you will need to contact our office at 651-213-8500. Delinquent tax amounts and payoffs are not currently available online.

Delinquent Real Property Taxes Series 6000

Definition Of Terms

In general, the delinquent real property tax laws consist of a set of provisions for attempting to collect unpaid real property taxes and for ultimately confiscating the taxpayer's real property in lieu of the real property taxes when they remain unpaid. Technically, the term "delinquent" only applies to the unpaid real property taxes from the time they are declared by law to be delinquent to the end of the time period given by law to pay them. After that time, the unpaid taxes are cancelled, and the title to the real property is taken over by the state. This final stage of the process is more accurately referred to as "tax forfeiture."

However, for the sake of brevity and clarity, the term "delinquent" will be used throughout this part of the manual to refer to the complete process of trying to collect the unpaid (delinquent) real property taxes and finally confiscating the taxpayer's real property in lieu of the taxes when they remain unpaid (tax-forfeiture).

The phrase, "delinquent tax amount," will be used throughout this part of the manual to refer to the sum of the separate amounts which must be paid in order to remove a parcel of real property from the delinquent tax list.

The separate amounts which are combined into the term, "delinquent tax amount," are outlined below.
  • The delinquent real property taxes which remain unpaid.
  • Special assessments which were included on the tax statement and remain unpaid.
  • The penalties which accrued on the unpaid real property taxes during the year when they were due.
  • The interest which accrued on the unpaid taxes since they became delinquent.
  • The county costs of administering the steps in the delinquent tax process.

Delinquent Tax Information

Minnesota Statues 279.02 – Date Delinquent, Penalty

Taxes are delinquent on the 1st business day in January following the year in which the taxes were due, and penalty due is increased to 10% for homestead property and 14% for non homestead property. Once delinquent, partial payments on a year of delinquent taxes cannot be accepted.

MS 280.39 – Payment of delinquent taxes when multiple years are due

In any case where taxes for two or more years are delinquent against a parcel of land, such taxes for one or more entire years, if held by the state, may be paid in the inverse order to that in which the taxes were levied, with accrued penalties, interest, and costs upon the taxes so paid, without payment of the taxes for the first of such years; provided, that such payment shall not affect the lien of any unpaid taxes or tax judgment. (example: 2005, then 2004, then 2003, etc.) The payments must be made for the full amount due for one year or combination of years at a time.

M.S. 279.092 – Cost

The State mandates publication of delinquent tax list and allows counties to recover costs. Effective for taxes payable in 1983, law changes set the minimum cost to be charged to pay preparation and publication expenses at $10.

M.S. 279.03 – Interest

Interest begins the 1st business day in January and is charged in accordance with M.S. 270.75 The rate is certified to the County by the Department of Revenue in December of each year: The rates from 1991 to the present is 10%. Interest is charged on accumulated tax, penalty and cost and is simple interest charged on a monthly basis. Any portion of a month is deemed a full month for the purposes of determining the interest due. The day payment is presented in person or the postmark on mailed payments determines date for interest due. Payment is not deemed presented (received) unless all amounts required are included in the payment.