Frequently Asked Questions

Upon forfeiture, tax-forfeited land is removed from the tax rolls and all taxes and special assessments are cancelled. If proceeds from the sale of tax-forfeited land are not sufficient to cover the amount of cancelled special assessments, any remaining balance may be subject to reassessment.   Improvements not yet assessed are the responsibility of the purchaser.  It is the responsibility of a prospective purchaser of tax-forfeited land to verify special assessment status with the municipality.

Tax-forfeited land sold at the auction is returned to the tax rolls. Tax-forfeited land sold on or before December 31st is placed on the assessment rolls for that year’s assessment, for taxes payable in the following year.  For example, property sold in 2024 will be assessed in 2024 for taxes payable in 2025.

Any tax-forfeited land remaining unsold after the initial public auction is the property of the state in trust for the taxing districts and is tax-forfeited land inventory managed by the county. Tax-forfeited land in inventory may be conveyed or sold to a governmental subdivision for public use or purpose, sold at public or private sale and returned to the property tax rolls, or remain in inventory. 

Newly forfeited property is offered for sale at an initial public auction within six months of the later of the date of forfeiture, or the date the property was vacated.

The initial public auction is a two-part sale.  The property is first offered for sale to the highest bidder with the most recent estimated market value as the starting bid.  If the property remains unsold after 30 days, the starting bid is reduced to the amount of delinquent taxes, special assessments, penalties, interest, and costs.

All newly forfeited property is available for sale at an initial public auction, except for property repurchased by the former owner or other interested party, and property withheld from sale by the Department of Natural Resources through the condemnation process.

Proceeds from the initial public sale over and above the amount of the delinquency are paid to former owners or other interested parties who submitted a claim.  Approved claims are paid after the six-month claim period expires.

The remaining proceeds are used to pay expenses incurred in the administration and sale of tax-forfeited land, and to pay special assessments cancelled due to the forfeiture.   The county board opts to set aside 20% of the net proceeds for county parks, and the remainder is distributed 40% to the county, 20% to the municipalities, and 40% to the school districts.

If the sale of the tax-forfeited land results in a surplus, the former owner and other interested parties of record are notified and may submit a claim for the surplus proceeds. Surplus proceeds occur when tax-forfeited land is sold at an initial public auction for more than the amount of the delinquent taxes, special assessments, penalties, interest, and costs.

When a surplus occurs, the county mails a claim form to the former owner and other interested parties of record; there is a six-month period after the sale to submit a claim.  Former owners or other interested parties may contact PRTS-TFL@co.washington.mn.us to ensure that we have the correct address on file for notification in the event the sale of the tax-forfeited land results in a surplus. 

Surplus proceeds only occur with the sale of tax-forfeited land at the two-part initial public auction sale that takes place within six months of forfeiture.  It does not apply to the sale of tax-forfeited land at subsequent inventory sales.

Mineral interests are severed and sold to the state for $50. A claim form is mailed to the former owner or other interested party in the event they opt to allege that the value of the mineral interest exceeds the amount of delinquent taxes, special assessments, penalties, interest, and costs.  There is a six-month period to submit a claim.