The Auditor-Treasurer's Office is responsible for collecting delinquent taxes. Unpaid property tax and penalty from prior year(s) are called delinquent. Property tax is considered delinquent on the 1st business day in January following the year in which the taxes were due.
Interest begins the 1st business day in January and is charged in accordance with Minnesota State Statute 270.03. Interest is charged on the accumulated delinquent tax, penalty and publication fee. It is simple interest and charged on a monthly basis at an APR of 10%.
If tax is not paid in full by the end of the redemption period (varies by classification but usually 3 years) the property can be forfeited.
Delinquent List Filing & Publication
Per MN State Statute 279.05, the County Auditor must file with the Court Administrator of the district court of the county a list of delinquent properties on or before February 15th in each year. The state also mandates per MN State Statue 279.09 publication of the delinquent tax list in the newspaper designated as the official newspaper of the County on or before March 20th and a 2nd publication not less than 2 weeks later. The state allows Counties to recover these costs in which Chisago County currently charges a $25 fee per parcel.
In order to be removed from the delinquent tax list you must pay all delinquent tax in full.
What if I can't pay?
We strongly encourage you to make partial payments if possible. This not only reduces the amount owed and makes it more manageable but it also reduces the interest charged. But note that it does not stop forfeiture and only payment of all unpaid tax will do so. If tax is not paid in full by the end of the redemption period (varies by classification but usually 3 years) the property can be forfeited.
If you find yourself at the end of the redemption period and still owing, please contact our office for options.