FAQs - Delinquent Property Taxes

The amount of any unpaid taxes and penalties imposed on a parcel of real property becomes delinquent on the first business day in January after the year when the taxes and penalties are due (M.S. 279.02).

No.

No.

When taxes on real property remain unpaid during the year they are due the taxes are defined as “late” and penalties are accrued.  When real property taxes become “delinquent” on the first business day in January after the year the taxes are due penalties are added to the tax and interest begins to calculate at the rate determined by the Department of Revenue.

If taxes remain unpaid a “tax judgment” is entered against the property for the delinquent amount due.

A “tax judgment” means a lien is attached to the property by the court and the property will later be “bid in for the state”.  This means the State of Minnesota holds a future vested interest subject only to the payment of the taxes.

“Tax judgment” parcels are “bid in for the state” on the 2nd Monday in May.  This begins the 3 or 5 year redemption period determined by the classification of the property.

Two different methods are required by Minnesota Statutes for notification of the pending “tax judgment”.

Method 1 is to publish the notice of delinquent taxes and the delinquent tax list in a newspaper designated by the County Board.

Method 2 is made by mailing a personalized delinquent tax letter and a copy of the notice of delinquent taxes to the property owners, taxpayers of record and other interested parties who have filed under M.S. 276.041. 

No. Only the first year of delinquent tax has a “tax judgment” entered.

No. Delinquent taxes are paid in inverse order of delinquency.  This protects the “tax judgment” entered the first year taxes became delinquent and allows enforcement of the tax lien and the expiration of redemption period.

Yes.