Productive Properties

Tax-forfeited land is the result of unpaid property taxes. The process from delinquent taxes to forfeiture is:

1. Taxes become delinquent as of January the year following when the taxes were due.
2. Notification to the taxpayer of record is given.
3. District Court enters judgment against the property. (Unpaid taxes are a lien against the property, not a personal debt of the owner).
4. Judgment is entered as of April in the delinquent year.
5. Period of redemption begins.
   Depending on ownership, use and location of the property, the period of redemption is one, three or five years from judgment. During this period, the owner, or anyone else having interests in the property, can pay the delinquent taxes and forfeiture will not occur. Based on 2013 legislation eliminating the five-year redemption period, new tax judgment sales in 2014 and subsequent years will have either a one or three year period of redemption.
6. If the property taxes remain unpaid after the statutory expiration of the redemption period, the land forfeits to the State of Minnesota. The county is then responsible for management of the land through the tax-forfeited land program.

Who can repurchase?

Only a limited number of individuals have rights to repurchase the land. This includes the home owners or others with title rights to the property. The person seeking to repurchase will have to pay all taxes, assessments and maintenance costs incurred by the county during the time the land was forfeited. Private parties are not allowed to purchase land unless they were listed on the title at some point.

To find out if you qualify, contact the Property Tax, Records & Election Services office to determine qualifications and to request an application.

Quick overview of process

It is important to remember that a prior owner does not have a right to repurchase; they have the privilege of submitting a written application to the county board requesting to repurchase. Deadlines are determined based on property classification at the time of forfeiture. 

1. The prior owner submits an application and a $250 application fee to the Tax Forfeited Land section.
2. Tax Forfeited Land submits an application to the municipality the property is located in for recommendation.
3. The municipality reviews the property history for code violations, nuisance property issues and police calls.
4. The municipality makes a recommendation, by resolution, to the county board to approve or deny the application.
5. The application is submitted to the county board for recommendation. The board must determine one of the following conditions to be true for approval:
   • An undue hardship or injustice resulting from the tax forfeiture will be corrected by the repurchase.
   • The repurchase will best serve the public interest.
6. Application is approved or denied by the county board. There is no appeal process if the board denies an application.

After land is forfeited:

• All taxes and special assessments prior to the forfeiture date are canceled.
• For a period of time, a previous owner can go through the repurchase process (see Repurchase process section).
• A classification process takes place to determine whether the land will remain in public ownership and be managed for public benefit, or if it will be returned to private ownership via a public auction.

Once classification is decided, lands are offered for sale by:

• Sale to a government entity (i.e., Housing and Redevelopment Authority, Public Works, a city, etc.).
• Public auction.
• Adjacent owner auction.
• Over the counter. Some properties not sold at auction may become available for purchase in our office.