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State Deed Forms for County Auditors and Local Government Officials

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County auditors and local government officials should use the forms posted below to apply for a state deed to tax-forfeited land, apply for cancellation of forfeiture, reconvey land back to the state, etc.

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State Deed Application and Supporting Documents [+]

A state deed application must be completed by county staff for all state deeds issued by the Department of Revenue. All types of deeds must be submitted using the online application, with an exception noted below.

State Deed Application Instructions (revised May 2024)

Online State Deed Application

Exception for conditional use deeds and replacement deeds. If your county does not include payment with the online application, then for these two deed types you must use the PDFs provided below instead of the online application. When completed, send the PDF application with a check by mail as shown on the PDF. Send the application and enclosures by email as well to state.deeds.mdor@state.mn.us.

State Deed Application (PDF) (revised May 2024)

Conditional Use Deed Supplement (PDF) (revised December 2018)

Cancellation of Forfeiture [+]

Reconveyance and Supporting Documents [+]

Instructions Reconveyance Instructions (Revised May 2024)

PT Form 975 Reconveyance of Forfeited Lands to the State of Minnesota by a Governmental Subdivision

PT Form 976 Reconveyance of Portions of Forfeited Lands to the State of Minnesota by a Governmental Subdivision

Note: PT Form 975 and PT Form 976 are available in a fillable format. You must print both forms on legal-size paper (8.5" x 14") for submission to Revenue.

How Taxes and Fees Apply to State Deeds [+]

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	Deed Tax*	3% Fee	Deed Fee
Purchase - M.S. 282.01, subd. 1a, par. (b), subd. 3, or subd. 7a	Price x Rate	Yes	$25
Conditional Use Deed - M.S. 282.01, subd. 1a, par. (e)	$1.65	No	N/A - $250**
Remove Blight/Affordable Housing - M.S. 282.01, subd. 1a, par. (d)	Price x Rate	Yes	$25
Failure to Convey to City or Association - M.S. 282.01, subd. 1a, par. (f) or (g)	$1.65	No	$25
Conservation-related Usage - M.S.282.01, subd. 1a, par. (h)	Price x Rate	Yes	$25
Replacement for Lost/Destroyed Deed - M.S. 282.33	$1.65	No	$25
Repurchase - M.S. 282.012; M.S. 282.241	Price x Rate	No	$25
Release (State Agencies Only) - M.S. 282.01, subd. 1a, par. (c)	Price x Rate	Yes	$25
School Forest - M.S. 282.01, subd. 1a, par. (j); M.S. 287.21, subd. 1, par. (b); M.S. 287.2205	$1.65	No	$25
Conservation Easements - M.S. 287.22(13)	N/A	No	N/A

* 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.

Questions?

For questions about forms, general procedures, and requirements, email state.deeds.mdor@state.mn.us or call 651-556-6074.

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Last Updated

December 18, 2024

State Deed Forms for County Auditors and Local Government Officials

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