State deeds are subject to certain taxes and fees that vary by deed type. The table below lists how and when these taxes and fees apply. Other acquisitions authorized by Minnesota Statutes or laws that are not listed below will be subject to taxes and fees as appropriate.
Type of Property Acquisition
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Purchase - M.S. 282.01, subd. 1a, par. (b), subd. 3, or subd. 7a
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Price x Rate
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Yes
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$25
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Conditional Use Deed - M.S. 282.01, subd. 1a, par. (e)
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$1.65
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No
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N/A - $250**
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Remove Blight/Affordable Housing - M.S. 282.01, subd. 1a, par. (d)
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Price x Rate
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Yes
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$25
|
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Failure to Convey to City or Association - M.S. 282.01, subd. 1a, par. (f) or (g)
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$1.65
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No
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$25
|
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Conservation-related Usage - M.S.282.01, subd. 1a, par. (h)
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Price x Rate
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Yes
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$25
|
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Replacement for Lost/Destroyed Deed - M.S. 282.33
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$1.65
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No
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$25
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Repurchase - M.S. 282.012; M.S. 282.241
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Price x Rate
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No
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$25
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Release (State Agencies Only) - M.S. 282.01, subd. 1a, par. (c)
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Price x Rate
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Yes
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$25
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School Forest - M.S. 282.01, subd. 1a, par. (j); M.S. 287.21, subd. 1, par. (b); M.S. 287.2205
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$1.65
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No
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$25
|
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Conservation Easements - M.S. 287.22(13)
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N/A
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No
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N/A
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* These amounts and rates do not include the separate deed taxes for Hennepin and Ramsey counties.
** The deed fee does not apply, but an application fee of $250 is required. If the application is denied, the department will refund $150 of the fee.
