Property Tax Calendar for Auditors and Treasurers

Here are columns to note:

• The first column lists the date, range of dates, or months.
• The second column identifies whether the date is statutory or administrative in nature. They are listed as "S" or "A" respectively.
• The third column contains special comments on the date (e.g., Within 120 days before expiration). Not all dates have comments.
• The Legal Holiday/Weekends column tells you if a statutory date is effective or not if it falls on a Saturday, Sunday, or legal holiday. Notes in this column are defined as follows:
  • Unaffected by legal holiday or weekends: The date is not changed when it falls on a weekend or legal holiday. The required action must either be completed no later than the last business day prior to the weekend or holiday, or the action or status is assigned to that date regardless how or when it is executed.
  • Timely if done the next succeeding day which is not a Saturday, Sunday or legal holiday: The date may be changed, if necessary, when it falls on a weekend or legal holiday. This allows the completion of the required action to be delayed without consequence to the next day that is not a Saturday, Sunday, or legal holiday.

  • Blank Column: If the column is blank, the date cannot fall on a Saturday, Sunday, or legal holiday.

Get more information and timeline data from the following Minnesota Department of Revenue manuals:

• Auditor/Treasurer Manual
• Delinquent Tax and Tax Forfeiture Manual "Red Book"
• Delinquent Personal Property Tax Manual

The calendar is generic to improve timeliness, provide greater context, and minimize maintenance costs. The calendar is advisory in nature. Many of the statutory interpretations that are provided reflect our best initial judgements and may be subject to change upon further review by the department and/or based on specific circumstances.

Comments are added in the third column to address items without a specific due date.