Late or Delinquent Property Taxes
Late payment penalties apply to taxes that are not paid by the due date. Any taxes unpaid on Jan. 2 become delinquent, and interest is added monthly. You have three years to redeem your property by paying all delinquent taxes. If still unpaid after three years, the property forfeits to the state.
Late payment penalties
If you pay your taxes after the due date a penalty is added. Penalty rates are based on the classification of a property. The following tables show the rates that apply for 2026.
Penalty percentages are based on the amount of property taxes due per Minnesota Statute 279.01. Penalty percentages do not accumulate. For example, if you pay your first half homestead or cabin taxes on June 1, you pay a 4-percent penalty — not the May 16 and June 1 penalty. If you have any questions, contact Property Taxation & Records at 651-438-4576.
Personal property on leased government-owned land
Taxes must be paid in two installments that are due at the same time as non-homestead property. The penalty rates and schedule are the same as non-homestead property.
Delinquent taxes and redemption period
- Any unpaid taxes are delinquent on Jan. 2 of the following year.
- Monthly interest is added on the unpaid tax and penalty.
- The judgment is a tax lien entered against the property.
- A fee is added to cover the cost of publication and mail notification.
- Owners receive a letter of notification of this judgment in March.
- A list of newly delinquent properties is published in a local newspaper in March.
- Publication last for two weeks.
- Owners have three years to pay all delinquent taxes or set up a payment plan.
- Annual notice of the unpaid balance is mailed to owners and parties with legal interest.
- Properties with unpaid taxes for 2022 or prior are in the last year to redeem.
- The sheriff serves a copy of the notice to the property in June 2026.
- Properties on the Notice of Expiration of Redemption List will forfeit to the state on Sept. 1, 2026.
- Must be paid in full or set up a payment plan no later than Aug. 31, 2026.
Tax forfeiture
When the redemption period expires, ownership transfers to the State of Minnesota. Management of the property is handled by Dakota County on behalf of the state. If the property has not been up for auction, contact our office for your options.
Your property has sold – surplus fund
If the property was sold at auction, there could be money left over that you could claim.
Go to Tax-Forfeited Property page for a list of properties with a surplus.
We want to help
There are programs and services available that may help residents reduce property taxes. If you are at risk of losing your property to tax forfeiture, the following options won't stop forfeiture.
- Refer to Financial Assistance for help with medical care, cash support, or other services.
- File for a homestead if you own and occupy your home. Go to Homestead for more details.
- There are programs available with the Minnesota Department of Revenue that can help. Refer to Property Tax Refunds and Senior Citizen Property Tax Deferral for more information.
Removing late payments penalty
If you paid your property taxes late, you may apply for an abatement to remove penalties, interest, or fees. For more information about abatements, refer to Policy 8751 - Abatements.
Only the following situations may be approved. The situation must have impacted your ability to pay by the tax due date:
- Clerical error: An error made by the county or other taxing authority that caused the payment to be late
- Hardship: A tragedy suffered by the taxpayer. Such as a death in the family, extreme or extended illness, an accident or other extreme hardship.
- Government emergency: Financial hardship directly related to a government declared emergency with proof that it impacted the ability to pay by the due date.
- Postal error: An error made by the U.S. Postal Service where they admit to the error in writing
- Stop payment: A stop payment notice for a lost check that was mailed to pay property taxes by the due date. The stop payment must be within 30 days of the due date. Provide an approved notice from the bank.
- Not receiving a tax statement, including statements mailed to a prior owner.
- Payment not made by the due date or incorrect amount paid.
- Financial hardship unless related to a government declared emergency.
- Situation that did not occur around the tax due date.
Before starting an application, make sure you have:
- Paid the full amount due to avoid more charges if the request is denied.
- Document supporting your situation.
You can submit the online Penalty Abatement Application.