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Delinquent Real Property Tax and Tax Forfeiture

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Use this page to find information, tools, and forms for property tax administrators who manage the delinquency and forfeiture processes of real property in their county.

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.)

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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.

The manual is intended to be used electronically. It includes links to helpful resources from various government agencies.

Download the Complete Manual

The Delinquent Real Property Tax and Tax Forfeiture Manual (PDF) was last updated in December 2024.

Questions?

If you have questions, email us at PropTax.Admin@state.mn.us.

Notice of Delinquent Tax in Multiple Languages [+]

Tax-Forfeited Lands Settlement Information [+]

Tax-Forfeited Lands Settlement Information

The Tax-Forfeited Lands Settlement Information document (PDF) explains an uncodified provision in Minnesota Laws 2024, Chapter 113, section 1, as amended by Minnesota Laws 2024, Chapter 127, article 70, section 10.

This document contains information about annual reporting requirements to Minnesota Management and Budget.

This document was last updated in December 2024 and is for county staff. County staff should contact their county attorney with questions regarding the tax-forfeited lands settlement.

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Last Updated

June 23, 2025

Delinquent Real Property Tax and Tax Forfeiture

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