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Last Updated: 9/23/2016

State Deed Forms for County Auditors and Local Government Officials

 

 State Deed Procedures video

 
 

County auditors and local government officials should use the forms posted below to apply for a state deed to tax-forfeited land, apply for cancellation of forfeiture, reconvey land back to the state, etc. 

* Please note our correction policy: there is a $25 fee for corrections to already issued deeds.   If the error was made by the Department of Revenue, the fee does not apply.  Please see the instruction document below for full details.

State Deed Application and Supporting Documents

State Deed Application Instructions  (revised February 2016)

State Deed Application Form  (revised December 2015)

Conditional Use Deed Supplement 

School Forest Supplement

Wetland Certification Form

Cancellation of Forfeiture

PT Form 90  (revised September 2016)

Note:  You must send in two copies with original signatures. Please include County Board Resolution (not required by statute, but recommended for ease of processing) 

Reconveyance and Supporting Documents

Instructions  Reconveyance Instructions

PT Form 975  Reconveyance of Forfeited Lands to the State of Minnesota by a Governmental Subdivision

PT Form 976  Reconveyance of Portions of Forfeited Lands to the State of Minnesota by a Governmental Subdivision

Note: PT Form 975 and PT Form 976 are now available in a fillable format.  You must print both forms on legal-size paper (8.5" x 14") for submission to Revenue.

Questions?

For questions about forms, general procedures and requirements, contact the state deeds line, 651-556-6085 or state.deeds.mdor@state.mn.usOr contact us by fax at 651-556-5128.

 

How Taxes and Fees Apply to State Deeds

State deeds are subject to certain taxes and fees that vary by deed type. The table below lists how and when these taxes and fees apply. Other acquisitions authorized by Minnesota Statutes or laws that are not listed below will be subject to taxes and fees as appropriate.

​ Type of Property Acquisition

​Deed Tax*

​3% Fee

​Deed Fee

Purchase - M.S. 282.01, subd. 1a, par. (b), subd. 3, or subd. 7a

Price x Rate

Yes

$25

Conditional Use Deed - M.S. 282.01, subd. 1a, par. (e)

$1.65

No

N/A - $250**

​ Remove Blight/Affordable Housing - M.S. 282.01, subd. 1a, par. (d)

Price x Rate

Yes

$25

​ Failure to Convey to City or Association - M.S. 282.01, subd. 1a, par. (f) or (g)

 $1.65 

No

$25

Conservation-related Usage - M.S.282.01, subd. 1a, par. (h)

Price x Rate

Yes

$25

Replacement for Lost/Destroyed Deed - M.S. 282.33

$1.65 

No

$25

Repurchase - M.S. 282.012; M.S. 282.241

Price x Rate

No

$25

Release (State Agencies Only) - M.S. 282.01, subd. 1a, par. (c)

Price x Rate

Yes

$25

School Forest - M.S. 282.01, subd. 1a, par. (j); M.S. 287.21, subd. 1, par. (b); M.S. 287.2205

​$1.65

​No

$25

Conservation Easements - M.S. 287.22(13)

​N/A

​No

​N/A

* These amounts and rates do not include the separate deed taxes for Hennepin and Ramsey counties.

** The deed fee does not apply, but an application fee of $250 is required.  If the application is denied, the department will refund $150 of the fee.