Can the Department of Revenue delay the May 15 due date for property taxes?
No. Minnesota law sets the due dates for property tax payments. The department does not have authority to delay the payment dates or abate (cancel) penalty and interest for late payment.
Can a county delay the May 15 due date for property taxes?
No. Minnesota law sets the due dates for property tax payments. Counties do not have authority to delay the payment dates.
However, a county may may abate (cancel) penalty and interest for late payment of property taxes.
When can the county abate (cancel) penalty and interest for late payment?
Minnesota law authorizes counties to abate (cancel) the penalty and interest for paying property taxes late if the county board finds that the penalty is “unjust and unreasonable.” The county board determines what circumstances qualify as “unjust and unreasonable.”
Does the county need approval from other taxing jurisdictions to abate (cancel) penalty and interest?
No. Local taxing jurisdictions do not need to approve the abatement. The department strongly encourages counties to consult with local taxing jurisdictions before making decisions regarding penalty abatement because of the impact on those jurisdictions’ budgets.
If penalty abatements are considered for properties that pay the State General Property Tax, we encourage counties to be mindful of the state’s fiscal year end and not abate the penalty for payments made after June 30.
Does abating penalty for late payment affect the timeline for settlement and distribution of revenue?
No. Settlement dates for counties to transfer the taxes collected on behalf of other jurisdictions to those authorities is set by law.