Tax-forfeited land reviews

The 2024 legislative session brought changes to the laws governing the management of tax-forfeited properties in Minnesota, including both the surface and mineral estates. Technical and legal staff from the Department of Natural Resources (DNR) are collaborating with the Association of Minnesota Counties (AMC), Hennepin County, Saint Louis County and the Department of Revenue to establish a clear process outlining the DNR's responsibility in managing properties that are retained from sale, mineral payments, and claims for mineral valuation and additional payments.

On August 9, 2024, a letter was sent to all 87 counties and AMC explaining the changes to the laws governing the management of tax-forfeited properties in Minnesota, per the Minnesota Session Laws – 2024, Regular Session.

We're updating this website regularly to address questions about severed minerals, special circumstances, and the new tax forfeiture legislation. Here’s what you need to know:

State statute requires county notification of the DNR for a few parcel types prior to a possible forfeiture sale by the county. For tax-forfeited parcels that went into foreclosure on or after Jan. 1, 2024, please only send for review parcels that meet the following criteria:

  1. State Park – parcels within the boundary of a state park are withdrawn from sale per Minn. Stat., sec. 85.012, subd. 1.
  2. State Recreational Area – parcels within the boundary of a state recreation area as defined by session laws are withdrawn from sale per Minn. Stat., sec. 85.013, subd. 1.
  3. Mineral Lease or Mining Unit – Lands or stockpiled materials subject to state mineral lease or designated as a mining unit by the DNR commissioner may be withheld from sale per Minn. Stat., sec. 282.01, subd. 8.
  4. Waterfront – Parcels bordering on or adjacent to meandered lakes and other public waters and watercourses. The DNR commissioner must approve sale of parcel with waterfront of 150 feet or less. Parcels with waterfront of more than 150 feet are withdrawn from sale; however, a county is permitted to sell such a property upon written authorization from the DNR commissioner per Minn. Stat., sec. 282.018, subd. 1.
An additional law change in 2024 addresses mineral rights on tax forfeited parcels. We advise you to consult with your county attorney to assure compliance with the new law M.S. 282.005. If a claim is made to the county alleging the value of iron-bearing stockpiles, minerals and mineral rights exceeds the minimum bid, the DNR must determine the value of those rights. The minimum bid is defined as the sum of delinquent taxes, special assessments, penalties, interest and costs. If the value of the minerals exceeds the minimum bid, the claimant is entitled to payment from the DNR equal to the excess amount.

More Information:

Tax forfeit general information contact: Lands and Minerals Division Regional Operations

Tax forfeit minerals claims contact: Minerals Assistant Director

Tax-forfeited land

Tax-forfeited land sale information is not available from the DNR. If you are interested in purchasing tax-forfeited land, please contact the county auditor or county land department in the county in which the land is located. (Find your county offices using the State of Minnesota county search.)

As public lands, tax-forfeited lands can provide multiple public benefits, including natural resources uses. However, some lands would best be managed for private benefits and should be returned to private ownership.

Former owners and lienholders of tax forfeited property may be able to collect money from a class action settlement. To learn more or make a claim, call 1-833-709-0093.

Tax-forfeited land review

The DNR is directed by state law to review, authorize and approve the sale of certain tax-forfeited lands (i.e. lands that have forfeited for non-payment of general real estate tax). The county where the parcel is located makes a determination of whether or not the parcel will require DNR review by referring to the summary of statutory review granted to DNR for the review of proposed land sales. Please note that the 2024 Minnesota Legislature made some changes to tax-forfeited land sale law. Those changes have been incorporated into the DNR’s tax-forfeited land reviews materials on the pages linked below. If you have specific questions about the 2024 legislative changes, please contact the Regional Operations Supervisor in your region of the state.

For counties

At this time, we are requesting that Tax-Forfeited Land Sale and Mineral Claim review requests be submitted electronically.

Tax-Forfeited Land Sale review packets can be emailed to the Lands and Minerals Regional Operations Supervisor in your area.

Tax Forfeit Mineral Claim review packets can be emailed to Minerals Assistant Director.

The DNR intends to work in partnership with counties to fairly and efficiently review tax-forfeited parcels. Here are resources to assist counties in this process:

More information

For more information contact the Lands and Minerals Regional Operations Supervisor

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