Penalty percentages are based on the amount of property taxes due per
Minnesota Statute 279.01. Penalty percentages do not accumulate. For example, if you pay your first half homestead or cabin taxes on June 1, you pay a 4-percent penalty — not the May 16 and June 1 penalty. If you have any questions, contact Property Taxation & Records at
651-438-4576.
Homestead & Cabins
1st half | 2% | 4% | 5% | 6% | 7% | 8% | 8% | 8% | - | 8% | 10% |
2nd half |
- |
- |
- |
- |
- |
- | 2% | 4% | - | 5% | 7% |
Both unpaid |
- |
- |
- |
- |
- |
- | 5% | 6% | - | 6.5% | 8.5% |
Agricultural Homestead
May 16, 2026 |
June 1, 2026 |
July 1, 2026 |
Aug. 1, 2026 |
Sept. 1, 2026 |
Oct. 1, 2026 |
Oct. 16, 2026 |
Nov. 1, 2026 |
Nov. 17, 2026 |
Dec. 1, 2026 |
Jan. 2, 2027 |
|---|
1st half | 2% | 4% | 5% | 6% | 7% | 8% | 8% | 8% | 8% | 8% | 10% |
2nd half |
- |
- |
- |
- |
- |
- | -
| -
| 2%
| 4% | 6% |
Both unpaid |
- |
- |
- |
- |
- |
- | -
| -
| 5% | 6% | 8% |
Non-Homestead
1st half | 4%
| 8% | 9% | 10% | 11% | 12% | 12% | 12% | - | 12% | 14% |
2nd half | -
| -
| -
| -
| -
| -
| 4% | 8% | - | 9% | 11% |
Both Unpaid | -
| -
| -
| -
| -
| -
| 8% | 10% | - | 10.5% | 12.5% |
Agricultural Non-Homestead
1st half | 4% | 8% | 9% | 10% | 11% | 12% | 12% | 12% | 12% | 12% | 14% |
2nd half |
- | - |
- |
- |
- |
- | -
| -
| 4% | 8% | 10% |
Both unpaid |
- |
- |
- |
- |
- |
- | -
| -
| 8% | 10% | 12% |
Manufactured Homes
1st half | -
| -
| - | -
| 8%
| 8% | 8% | 8% | 8% | 8% | 8% |
2nd half | -
| - | -
| - | - | -
| -
| -
| 8% | 8% | 8% |
The title to your manufactured home can't be transferred unless all property taxes are paid. This includes both current year and any delinquent taxes.
Personal Property
1st half
| 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% | 8% |
Personal property on leased government-owned land
Taxes must be paid in two installments that are due at the same time as non-homestead property. The penalty rates and schedule are the same as non-homestead property.
Removing late payment penalties
If you paid your property taxes late, you may apply for an abatement to remove penalties, interest, or fees. For more information about abatements, refer to 
Policy 8751 - Abatements.
Qualifying reasons
Only the following situations may be approved. The situation must have impacted your ability to pay by the tax due date:
- Clerical error: An error made by the county or other taxing authority that caused the payment to be late
- Hardship: A tragedy suffered by the taxpayer. Such as a death in the family, extreme or extended illness, an accident or other extreme hardship.
- Government emergency: Financial hardship directly related to a government declared emergency with proof that it impacted the ability to pay by the due date.
- Postal error: An error made by the U.S. Postal Service where they admit to the error in writing
- Stop payment: A stop payment notice for a lost check that was mailed to pay property taxes by the due date. The stop payment must be within 30 days of the due date. Provide an approved notice from the bank.
Examples that do not qualify
- Not receiving a tax statement, including statements mailed to a prior owner
- Payment not made by the due date or incorrect amount paid
- Financial hardship unless related to a government declared emergency
- Situation that did not occur around the tax due date
Applying
Before starting an application, make sure you have:
- Paid the full amount due to avoid more charges if the request is denied.
- Document supporting your situation.
You can submit the online Penalty Abatement Application.