Tax Sales and Sheriff Sales in Minnesota
Minnesota abolished private tax lien certificates in 1974; delinquent parcels are 'sold to the state' at a tax judgment sale and the owner then has a redemption period (generally three years) to pay. If not redeemed, the land forfeits to the state in trust for the local taxing districts and the county auditor sells it at public auction (now including online methods) to the highest bidder, with the Department of Revenue issuing a state deed. Since the 2024 reform following Tyler v. Hennepin County, any sale amount above the taxes, assessments, penalties, interest and costs is surplus the former owner and other interest holders can claim.
- Sale type
- Tax deeds
- Redemption
- 3 years
- Run by
- County auditor
- How it sells
- Tax deeds
- Buyer earns
- No interest; the buyer gets the property
- Redemption
- Three years from the tax judgment sale to the state (one year for non-homestead land in targeted communities and certain waste facilities); after forfeiture the former owner may repurchase only until the public sale.
- Run by
- County auditor (with county board classification and appraisal); the Department of Revenue issues the state deed
- When
- Under the 2024 law the initial sale must be held within six months after the certificate of forfeiture is filed (or the occupant vacates); counties typically hold one or two auctions a year.
- Statute
- Minn. Stat. ch. 279-281 (tax judgment sales and redemption), 281.17 (redemption period), ch. 282 (sale of tax-forfeited land, including 282.005 as added in 2024); Minn. Stat. ch. 580 and 580.23 (foreclosure by advertisement and redemption)
How tax sales work in Minnesota
Minnesota sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.
What the buyer gets. The property itself, by deed from the county auditor, with no interest to collect and no owner to wait out once the sale is final.
Redemption. Three years from the tax judgment sale to the state (one year for non-homestead land in targeted communities and certain waste facilities); after forfeiture the former owner may repurchase only until the public sale..
When and where the sales are held
Who runs them: County auditor (with county board classification and appraisal); the Department of Revenue issues the state deed.
When: Under the 2024 law the initial sale must be held within six months after the certificate of forfeiture is filed (or the occupant vacates); counties typically hold one or two auctions a year..
Where: Public auction with notice at least 30 days ahead; many counties use in-person auctions at the county government center (Washington County) and others use online bidding such as the state's MNBid site (Ramsey County)..
The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.
Sheriff sales and foreclosure sales in Minnesota
Most Minnesota mortgage foreclosures are non-judicial 'foreclosure by advertisement' under Minn. Stat. ch. 580: the lender publishes notice and the county sheriff sells the property at public auction. The mortgagor may redeem within six months after the sheriff's sale under Minn. Stat. 580.23 (12 months when less than two-thirds of the original principal is claimed due, for certain agricultural land, or reverse mortgages; as short as five weeks for abandoned property); judicial foreclosure under ch. 581 is also available.
A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Minnesota.
Official sources for Minnesota
- Minn. Stat. 281.17 period of redemption
- Minn. Stat. ch. 282 tax-forfeited land sales
- Minn. Stat. 580.23 redemption after foreclosure sale
- Ramsey County tax-forfeited land online auction terms
Statute: Minn. Stat. ch. 279-281 (tax judgment sales and redemption), 281.17 (redemption period), ch. 282 (sale of tax-forfeited land, including 282.005 as added in 2024); Minn. Stat. ch. 580 and 580.23 (foreclosure by advertisement and redemption).
Questions people ask
Does Minnesota sell tax liens or tax deeds?
Minnesota sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. Minnesota abolished private tax lien certificates in 1974; delinquent parcels are 'sold to the state' at a tax judgment sale and the owner then has a redemption period (generally three years) to pay. If not redeemed, the land forfeits to the state in trust for the local taxing districts and the county auditor sells it at public auction (now including online methods) to the highest bidder, with the Department of Revenue issuing a state deed. Since the 2024 reform following Tyler v. Hennepin County, any sale amount above the taxes, assessments, penalties, interest and costs is surplus the former owner and other interest holders can claim.
How long is the redemption period after a tax sale in Minnesota?
Three years from the tax judgment sale to the state (one year for non-homestead land in targeted communities and certain waste facilities); after forfeiture the former owner may repurchase only until the public sale.
Who runs tax sales in Minnesota?
County auditor (with county board classification and appraisal); the Department of Revenue issues the state deed. Public auction with notice at least 30 days ahead; many counties use in-person auctions at the county government center (Washington County) and others use online bidding such as the state's MNBid site (Ramsey County).
When are tax sales held in Minnesota?
Under the 2024 law the initial sale must be held within six months after the certificate of forfeiture is filed (or the occupant vacates); counties typically hold one or two auctions a year.
Are sheriff sales in Minnesota judicial?
Most Minnesota mortgage foreclosures are non-judicial 'foreclosure by advertisement' under Minn. Stat. ch. 580: the lender publishes notice and the county sheriff sells the property at public auction. The mortgagor may redeem within six months after the sheriff's sale under Minn. Stat. 580.23 (12 months when less than two-thirds of the original principal is claimed due, for certain agricultural land, or reverse mortgages; as short as five weeks for abandoned property); judicial foreclosure under ch. 581 is also available.
Can anyone bid at a tax sale or sheriff sale in Minnesota?
Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.
Written from the Minnesota statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.
What land really sold for
Price Report →Closed sales with the real hammer price, from the UX sold archive.
Read the story
UX Auctions →
The Day Uncle Sam Auctioned an Entire Marine Corps Air Station for $649.5 MillionIn 2005, the Navy sold 3,718 acres of the former Marine Corps Air Station El Toro in an online auction for $649.5 million. Here is how one of the biggest government auctions in history came together.UX Auctions · Oct 15, 2026


