Minnesota
Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Sale of tax-delinquent parcels, with the state bidding in; then county sale of forfeited land
Statute text
The auditor shall bid in for the state for all such parcels of land the amount of all delinquent taxes, penalties, costs, and interest to date.
- Interest / penalty
- At the May sale the county auditor bids in for the state the delinquent taxes, penalties, costs and interest to date (§280.01)Forfeited land must not be sold for less than the appraised value, except as provided in subdivision 7a (§282.01).
Statute text
The auditor shall bid in for the state for all such parcels of land the amount of all delinquent taxes, penalties, costs, and interest to date.
Statute text
The sale must not be for less than the appraised value except as provided in subdivision 7a.
- Redemption
- The owner at the time of forfeiture, the owner's heirs or others with a right to pay taxes may repurchase forfeited land unless, before the repurchase, the state has sold the parcel, among other listed conditions (§282.241, subd. 1).
Statute text
may repurchase any parcel of land claimed by the state to be forfeited to the state for taxes unless before the time repurchase is made the parcel is sold under installment payments, or otherwise, by the state as provided by law
- Bid method
- Forfeited land must not be sold for less than the appraised value, except as provided in subdivision 7a (§282.01).
Statute text
The sale must not be for less than the appraised value except as provided in subdivision 7a.
- Statute
- MN Stat. §280.01; §282.01; §282.241
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Auction platform
- County auditor (the May sale under §280.01). Forfeited-land sale method and platform: Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Auction timing
- The second Monday in May each year (§280.01). Forfeited-land sale dates: Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Counties 87
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Forfeited land must not be sold for less than the appraised value, except as provided in subdivision 7a (§282.01). The Revisor's note to §282.08 states that apportioning sale proceeds under clause (4) in excess of the prior owner's tax debt was found to be a taking in Tyler v. Hennepin County (2023). Statute: MN Stat §280.01.
Statute text
The sale must not be for less than the appraised value except as provided in subdivision 7a.
Statute text
The apportionment of sales proceeds under section 282.08, clause (4), in excess of the tax debt of the prior owner was found to be a taking in violation of the Takings Clause of the Fifth Amendment of the United States Constitution in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023).
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
The owner at the time of forfeiture, the owner's heirs or others with a right to pay taxes may repurchase forfeited land unless, before the repurchase, the state has sold the parcel, among other listed conditions (§282.241, subd. 1). The Revisor's note to §282.08 states that apportioning sale proceeds under clause (4) in excess of the prior owner's tax debt was found to be a taking in Tyler v. Hennepin County (2023). MN Stat §280.01.
Statute text
may repurchase any parcel of land claimed by the state to be forfeited to the state for taxes unless before the time repurchase is made the parcel is sold under installment payments, or otherwise, by the state as provided by law
Statute text
The apportionment of sales proceeds under section 282.08, clause (4), in excess of the tax debt of the prior owner was found to be a taking in violation of the Takings Clause of the Fifth Amendment of the United States Constitution in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023).
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
MN Stat §280.01.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Las tierras confiscadas no pueden venderse por menos del valor tasado, salvo lo dispuesto en la subdivisión 7a (§282.01). La nota del Revisor al §282.08 indica que distribuir el producto de la venta bajo la cláusula (4) por encima de la deuda fiscal del dueño anterior fue considerado una expropiación en Tyler v. Hennepin County (2023). Estatuto: MN Stat §280.01.
Statute text
The sale must not be for less than the appraised value except as provided in subdivision 7a.
Statute text
The apportionment of sales proceeds under section 282.08, clause (4), in excess of the tax debt of the prior owner was found to be a taking in violation of the Takings Clause of the Fifth Amendment of the United States Constitution in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023).
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
El dueño al momento de la pérdida del dominio, sus herederos u otros con derecho a pagar los impuestos pueden recomprar tierras confiscadas, salvo que antes de la recompra el estado haya vendido la parcela, entre otras condiciones enumeradas (§282.241, subd. 1). La nota del Revisor al §282.08 indica que distribuir el producto de la venta bajo la cláusula (4) por encima de la deuda fiscal del dueño anterior fue considerado una expropiación en Tyler v. Hennepin County (2023).
Statute text
may repurchase any parcel of land claimed by the state to be forfeited to the state for taxes unless before the time repurchase is made the parcel is sold under installment payments, or otherwise, by the state as provided by law
Statute text
The apportionment of sales proceeds under section 282.08, clause (4), in excess of the tax debt of the prior owner was found to be a taking in violation of the Takings Clause of the Fifth Amendment of the United States Constitution in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023).
Key points
- At the May sale the county auditor bids in parcels for the state (§280.01).
Statute text
The auditor shall bid in for the state for all such parcels of land the amount of all delinquent taxes, penalties, costs, and interest to date.
How to sign up for the auction
Platform: County auditor. Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Contact the county auditor. Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Sale list and registration: Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Deposit: Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Platform: Auditor del condado. Confirme con el condado.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Contacte al auditor del condado. Confirme con el condado.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
- Lista de venta y registro: Confirme con el condado.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Depósito: Confirme con el condado.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Over the counter (OTC)
Not set by statute. Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Not set by statute. Confirm with the county.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
No lo fija la ley. Confirme con el condado.
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Platforms
- County auditor
Statute text
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years.
Surplus proceeds
Whether a former owner can claim sale proceeds above the tax debt: Confirm with the county. The Revisor's note to §282.08 cites Tyler v. Hennepin County (2023). (Under review. Confirm with the county.)
Statute text
The apportionment of sales proceeds under section 282.08, clause (4), in excess of the tax debt of the prior owner was found to be a taking in violation of the Takings Clause of the Fifth Amendment of the United States Constitution in Tyler v. Hennepin County, Minnesota, 598 U.S. 631 (2023).
La lista de condados y las fuentes están en inglés.
Sources
- Minn. Stat. § 280.01 — checked 2026-11-01
- Minn. Stat. § 282.01 — checked 2026-11-01
- Minn. Stat. § 282.241 subd. 1 — checked 2026-11-01
- Minn. Stat. § 282.08 (Revisor's note) — checked 2026-11-01
Checked against official sources on 2026-11-01. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.