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Delinquent Property Taxes

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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.

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Notice of Expiration of Redemption - Property Records & Taxation

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1. 1. What does “redemption” mean?

“Redemption” means the act or process to redeem by paying the total delinquent tax amount to remove the tax judgment lien on the property and to avoid the impending loss of the property.

2. 2. What happens if delinquent taxes are not paid before the redemption period expires?

Failure to pay the delinquent tax amount before the redemption period expires results in the property forfeiting to the state in trust for the local taxing districts.

3. 3. Who is notified of the expiration of redemption?

All parties with a legal interest in the property.

4. 4. What methods are used to notify parties with a legal interest in the property?

•Posting of notice – primarily for mortgages and lien holders

•Publication of notice – all parties holding an interest in the property

•Certified mailing of notice – primarily for owners and taxpayers

•Service of notice – specifically for occupants of the property

5. 5. What determines if the redemption period is 3 or 5 years?

The length of time depends on the classification and the location of the property when the tax judgment was taken.

6. 6. What are the payment options to pay the delinquent tax amount before forfeiture of the property ?

•Pay all delinquent taxes in a single lump sum

•If taxes are due for two or more years, payments may be made in inverse order (delinquent tax amount due immediately preceding the current year) before the redemption period expires until all delinquent taxes are paid in full

•If eligible – the property owner or taxpayer may “confess judgment” by signing an agreement to pay the total delinquent amount due in installments.

7. 7. What is the definition of “Total Delinquent Tax Amount”?

•Unpaid delinquent real property taxes

•Unpaid delinquent special assessments (if any)

•Penalties imposed on unpaid real estate property taxes and special assessments (if any) during the year when taxes are due

•Total interest accrued on the delinquent taxes, penalties and county costs up through the time of payment

•County costs for administering the delinquent tax laws

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Property Taxes

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1. 1. Where can I find an online tax statement to print off for my use?

You can find and print a copy of your tax statement by visiting our Property Tax Search site. You will need to enter your nine digit parcel identification number (with no dashes or periods) and select "search."

If you would like a full duplicate tax statement, you can call 218-631-7621 and request a duplicate be sent to you.

2. 2. When are my property taxes due?

How your property is classified and/or the tax amount, will determine when your taxes are due.
•Residential homestead, cabins, and residential non-homestead property with a bill over $100 is due May 15 and October 15
•Agricultural property with a bill over $100 is due May 15 and Nov 15
•Personal property taxes are due in full on May 15
•Manufactured Homes over $50 are due August 31 and November 15
•Manufactured Homes $50 and under are due August 31
•If any of the due dates fall on a weekend, the taxes are due the next business day.

3. 3. Where do I take my property tax payment?

You may pay in person, or mail your payment using the envelopes provided with your tax statement, at the Treasurer's Office on the upper level of the Wadena County Courthouse located at 415 Jefferson Street South, Wadena, MN 56482.

4. 4. Is there a grace period for paying my property taxes?

No, there is not a grace period when paying your property taxes.

5. 5. If I pay my property taxes late, is there a penalty?

If you pay your first half and second half property tax after the due dates, a penalty will be added to your tax. The later you pay the greater the penalty you must pay.
View the penalty table.
View the tax statement--back of the page.

6. 6. What is "Tax Capacity Value?"

"Tax Capacity Value" is determined by multiplying the market value of the property by the statutory percentage rates (also called class rates) for the specific classification(s)/use(s) on the property. Minnesota has many class rates and those rates can be changed only by the State Legislature. Call Wadena County Treasurer's Office for a list of the current class rates.

For example: the class rate for homestead property is significantly less than the class rate for commercial or industrial property. The classification of a parcel determines what percentages are to be used to determine the total tax capacity of each parcel in Wadena County.

7. 7. What is "Tax Capacity Rate?"

The "Tax Capacity Rate" is determined annually by the County Treasurer/Auditor. This rate is multiplied by the "Tax Capacity Value" to arrive at the property tax.

The "Tax Capacity Rate" is a result of dividing the property tax levies submitted by the taxing authorities (school district, county, city/township, metropolitan authorities, etc.), by the overall/total tax capacity value for that taxing jurisdiction.

8. 8. What is a "Truth in Taxation Notice" (TNT)?

The "Truth in Taxation Notice" (TNT) also known as the "Notice of Proposed Taxes" is mailed in mid-November each year. The notice estimates the property tax you will pay in the following year if the taxing jurisdictions approve the budget amounts they are considering. Property owners are invited to attend meetings held by the local units of government to express their opinions on local budgets.

This is not the meeting to discuss your taxable market value.

9. 9. What happens at the Truth in Taxation meetings?

The usual format of the meeting is a presentation on the proposed budget followed by public comment and questions.

10. 10. My school district held a referendum at the November general election. If it passed, is the increase reflected on this Truth in Taxation Notice?

No. The notices are only based on levies prior to the referendum election. The school district mailed all properties a notice detailing the tax impact of the passage of the measure. You need only add the appropriate amount from the notice to the amount on the TNT notice to get you estimated taxes. An updated notice will not be mailed. Referendums passed at the primary election are included on the TNT notice.

11. 11. What factors affect my property taxes?

There are several items that affect your taxes.
1.Changes to the tax levy (spending decisions) made by the city, county, school district or special taxing districts.
2.Changes to the market value of your property. Also changes in the market values for the area or a particular type of property.
3.Legislative changes to the property classification rates, state aid formulas and other tax laws.
4.Also new taxes approved by a voter referendum will effect your property taxes

12. 12. Who determines my property tax?

There are three entities that determine your property tax.
•The State Legislature establishes property classes and class rates, determines levels of state aid to local units of government, sets the amount of homestead credit, and sets the state general tax rate.
•Local units of government determine their tax levy amount.
•The county assessor assigns each property a market value and property classification as provided by state statute.

13. 13. Does increasing property value always increase my taxes?

No. Governmental units must set a tax levy each year. Increasing the tax levy is the only way that a governmental unit will receive more tax dollars.

14. 14. What is "Tax Increment Financing" or TIF?

TIF is a municipal development program enabling a city to use the additional property taxes that a proposed development project would generate to finance land acquisition, demolition and other costs necessary for that development to occur. Usually the issuance of a bond is necessary to finance these up front costs. Bonds are repaid by the extra taxes that are generated by the new development and construction. The taxed captured to repay the bonds come from all the taxing districts that normally levy a tax on the property. Properties with the same market value, class and area will pay the same tax even if one is in a tax increment district and the other is not.

15. 15. Why do I have to pay late fees if I did not receive my tax statement?

Only one tax statement per parcel is mailed per year, statements are mailed in mid March. A change in the ownership recorded after January 1 of the current year will not initiate the mailing of a new statement. The statement will be sent to the previous owner / or taxpayer.

If you paid off or refinanced your mortgage and were escrowing your tax payment, you are responsible for paying the taxes due. Failure to timely pay your taxes due to not receiving or having a tax statement will not forgive the imposition of penalty and interest.

If you have not received your tax statement(s) by April 1st on any year, please call 218-631-7621 and request a duplicate.

16. 16. What are the waste management fees?

Minnesota counties are mandated by law to reduce both the volume and hazardous nature of waste. County residents are billed for the county’s comprehensive waste disposal through an annual solid waste management charge.

17. 17. Are mobile homes taxed?

Taxability

Manufactured homes and park trailers are exempt from motor vehicle taxation and are subject to property taxation as either real or personal property. Travel trailers are subject to motor vehicle taxation and must be issued a license plate. Sectional structures must be valued and assessed as an improvement to real property if the owner of the structure owns the land on which the manufactured home is located or is a qualifying lessee of the land.

Taxation
Manufactured home personal property tax statements must be mailed by July 15. If the taxes are greater than $50, they are due in two equal installments on August 31 and November 15. If the taxes are less than or equal to $50, they are due in full on August 31. Taxes remaining unpaid after the due date are delinquent, a penalty of eight percent must be assessed and collected as part of the unpaid taxes.

Taxes Paid Before Transfer of Title
A certificate of title is required for a manufactured home. The title to a manufactured home cannot be transferred unless the application for transfer of title is accompanied by a Mobile Home Transfer/Clearance Sheet. A Mobile Home Transfer/Clearance Sheet for homes located in Morrison County are issued by the County Auditor/Treasurer. The document is proof that all taxes levied on the unit in the name of the current owner have been paid. This applies even if the transfer of title is requested prior to tax statements being issued for the current year, taxes are considered to be levied as of January 1 of the payable year. There is no charge to obtain a Mobile Home Transfer/Clearance Sheet from the County Auditor/Treasurer.

18. 18. Can I make a partial payment on my delinquent taxes?

The Wadena County Auditor/Treasurer's Office accepts payments of less than the exact amount of a tax installment due for the delinquent tax. The payment is applied first to the penalty, interest and costs accrued for the year that the payment is made.

19. 19. Can the amount of my property tax due on my tax statement be different than the amount on my proposed tax notice?

Yes, for the following reasons:
•The proposed tax notice does not include special assessments
•Referendums passed could result in increasing the tax amounts
•Property owners who occupy their property by December 1 can file for homestead classification for the following year.

20. 20. How are my property taxes calculated?

The Auditor's Office computes your property taxes by multiplying the value of your property by the total tax rate of the district in which your property is located. Classification rates are set by the Minnesota State Legislature. The value of your property is determined by the County Assessor's Office, and the classification is based on use.

21. 21. How do I change the mailing address on my tax statement?

Write your new address on your tax stub and turn it in when you pay your current tax, or contact the Auditor's Office at 218-631-7621 with your new address, or send a note to the Auditor's Office with your new address.

22. 22. What are Special Taxing Districts?

Special taxing districts in Wadena County include local economic development authorities and local Housing and Redevelopment Authorities. These may not be county wide taxing districts.

23. 23. What if I become delinquent on my property taxes?

Property taxes become delinquent in the year following the payable year. Interest and penalty accrue on a monthly basis. The property is put into judgement and the forfeiture process begins.

24. 24. What is a special assessment?

A special assessment is an improvement (such as streets, etc.) which directly benefits the property. It is shown as a separate amount on the property tax statement. The amount is based on how much the property benefits from the improvement and the cost of doing the project. It is not based on the value of the property.

25. 25. What is my parcel ID Number?

The Parcel ID Number or PIN, is the number assigned to your property to identify it for taxation purposes. It can be found on your property tax statement, Truth-in-Taxation notice, your assessment or valuation notice and most other documents received from the county tax offices. You can contact the Auditor's Office at 218-631-7621 to find out your Parcel Number if you do not have the above documents available

26. 26. What tax information is available to me?

The Auditor's Office is responsible for calculating property taxes, processing delinquent tax payments, distributing funds to the appropriate municipalities, school districts and other taxing agencies, maintaining levied special assessments, and calculating proposed tax notices.

27. 27. When will I receive my tax statement?

Tax statements for the current payable year will be available and mailed to taxpayers no later than March 31, with the exception of manufactured homes which are mailed by July 15. You can find and print a copy of your tax statement by visiting our Property Tax Search site. You will need to enter your nine digit parcel identification number (with no dashes or periods) and select "search."

28. 28. Where can I apply for a liquor license?

For township locations, please contact the Rosalie in the Auditor's Office, at 218-631-7792 to determine forms needed. Once the forms are completed, bring them to the Auditor/Treasure's Office for processing. For locations within a municipality, contact your city officials.

29. 29. Where can I apply for a tobacco license?

Get the forms from the Auditor's Office, and return them once completed.

30. 30. Where can I find population figures?

Visit www.demography.state.mn.us.

31. 31. Where can I get a sales tax ID Number?

MN Department of Revenue at 1-651-296-6181 or at www.taxes.state.mn.us/taxes/business_taxpayers/index.shtml

32. 32. Where can I get information about social security?

Call the Social Security Office at 1-800-772-1213, or visit the website at www.ssa.gov

33. 33. Where can I get my papers notarized?

The Auditor/Treasurer's Office has notaries on staff. There is a fee of $2.00 and a picture ID is required.

34. 34. Where do my property tax dollars go?

Property tax dollars are distributed to the county, school district, municipality, and other special taxing districts in which your property is located.

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Zoning

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1. What is zoning?

Zoning involves setting up standards for future physical development of a community and enacting laws (ordinances) that regulate the use and development of privately owned land so that those standards are followed. Some regulations are the same within a particular jurisdiction, while some may vary from zoning district to zoning district. They involve controls over the use of land, numerous tract development standards, a few structural dimension standards, and performance standards.

2. What is the purpose of zoning?

For information, please view the Purpose of Zoning webpage.