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1. 1. When do real estate property taxes become delinquent?

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

2. 2. Are parcels with delinquent taxes for sale for the amount of taxes due?

No.

3. 3. Will paying delinquent taxes on a parcel give you a title interest in the property?

No.

4. 4. What is the difference between late and delinquent property taxes?

When taxes on real estate property remain unpaid during the year they are due the taxes are defined as “late” and penalties are accrued. When real estate 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.

5. 5. What happens if taxes become “delinquent”?

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

6. 6. What does “tax judgment” mean?

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.

7. 7. When does “tax judgment” happen?

Tax judgment parcels are bid in for the state on the 2nd Monday in May. This begins the 3 year redemption period.

8. 8. What type of notification is given about the “tax judgment” and who receives notification ?

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.

9. 9. If more than one year of taxes becomes delinquent on a parcel of property is a “tax judgment” taken on each year?

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

10. 10. If a parcel of property has more than one year of delinquent taxes can the oldest year of tax be paid first?

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.

11. 11. Can delinquent taxes be paid if the current year taxes are unpaid?

Yes.