Lien Recording

The Minnesota Department of Revenue files liens with the Office of the Minnesota Secretary of State and county recorder. These offices may invoice us for the payment of recording fees. Minnesota Statute 270C.63 explains the fee is $15 for each recorded lien document, including the lien:

• Notice
• Release
• Renewal
• Transcription

When should I submit a lien invoice?

Invoice the department only when your office received and recorded a lien release.

How do I submit a lien invoice?

Send invoices monthly by email to: revenue.lieninvoices@state.mn.us. Each invoice must include the:

• County contact information
• Recording details (date and lien document number)
• Total amount due

Notice

The revenue.lieninvoices@state.mn.us email is for lien invoices only. 

If you have an invoice for a Property Tax Deferral for Senior Citizens, send it by email to proptax.deferral@state.mn.us. You may invoice $46 for these filings.