Delinquent Real Property Tax and Tax Forfeiture Manual


The Delinquent Real Property Tax and Tax Forfeiture Manual ("Red Book") is intended as a guide for county auditors and land commissioners who administer laws related to real property tax delinquency and tax forfeiture. The Department of Revenue created the manual in 1991, with input from counties.

Court Decision in Tyler v. Hennepin County
The 2024 Minnesota Legislature enacted changes to delinquency and forfeiture laws. (See Minnesota Laws 2024, Chapter 127, article 70.) 

We are working through the impact of the changes and will provide updates to this page and the Red Book as soon as possible. Please contact your county attorney if you have questions in the meantime.

Previous memos related to the U.S. Supreme Court decision on the tax forfeiture process in Minnesota in Tyler v. Hennepin County:
     Memo to County Auditors and Treasurers (6/6/2023)
     Q&A Memo to County Auditors and Treasurers (8/3/2023)

The manual is intended to be used electronically.  It includes links to helpful resources from various government agencies. The manual was last updated in April 2020.

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Note: The notice of expiration of redemption example in the manual is no longer compliant with Minnesota laws. 

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