Minnesota Tax-Forfeiture Surplus: How to Claim Your Share

If your Minnesota land forfeited to the state for unpaid property taxes and the county later sold it for more than was owed, you, or other interested parties such as heirs and lienholders, may be able to claim the surplus. Here is how it works under Minnesota Statutes §282.005.

Last reviewed October 11, 2026 by the Owner Guardian Team. General information, not legal advice.

What changed after Tyler v. Hennepin County

In Tyler v. Hennepin County, 598 U.S. 631 (2023), the U.S. Supreme Court unanimously held that a county keeping home equity beyond the tax debt violates the Takings Clause. Before that, Minnesota counties kept the full sale price of forfeited land. The Legislature responded with a new process in Minn. Stat. §282.005 so that former owners and other interested parties can claim surplus proceeds. Read what Tyler v. Hennepin means for you.

Not sure where to start? Tell us the county and we’ll check, at no cost.

How the Minnesota process works

Step	What happens
Forfeiture	After the redemption period ends, title to the property forfeits to the State of Minnesota.
Market-value offering	Counties first offer the property at estimated market value for a set period, then, if unsold, at the “minimum bid”: delinquent taxes, special assessments, penalties, interest, and costs (as Olmsted County describes the process).
Surplus	If the sale price exceeds what was owed, the difference is the surplus.
Notice	Within 60 days of the sale, the county auditor must send interested parties a notice of the surplus and a claim form (§282.005, subd. 6).
Claim window	Interested parties have six months from the date the notice is first mailed to file.
Payment or court	The county may not pay until the claim period ends. With a single undisputed claim, the county pays the claimant. Multiple claims are divided by each claimant's interest. Disputes can be deposited in district court under Rule 67.
Expiration	If no one claims in time, or no claimant is entitled, the surplus goes to the county's forfeited tax sale fund (subd. 9).

Some sales, such as county “credit bid” sales handled under the older rules of Minn. Stat. §282.01, may not produce a claimable surplus. Olmsted County notes that surplus claims expire if the property did not sell at the minimum-bid stage. Ask your county which kind of sale applied.

What the notice must tell you

Under subdivision 6, the county's notice must say that the sale produced a surplus, give the amount, state that parties with an interest in the property are entitled to it, and explain that interested parties must submit a claim. It comes with the claim form. Example from Hennepin County's posted list: for notices first mailed September 10, 2026, the claims deadline is March 10, 2027.

How to find out if there is a surplus for you

Identify the county and parcel number (from an old tax statement or the county property search).
Check the county's posted surplus list. Hennepin, Ramsey, St. Louis, and Anoka post them, and Dakota says it will post one when surplus exists.
If nothing is posted, call the county auditor or land department and ask whether the parcel sold with a surplus and when the notice was mailed.
Ask the county to send the claim form to your current address if you moved.

Who can claim?

The former owner of the forfeited property
Parties with a lien interest in the property
Others with a documented interest, such as heirs of a deceased owner (“Other” on the state claim form)

Documents you will usually need

The Statement of Claim for Surplus Proceeds from Tax-Forfeited Land Sale. The Commissioner of Revenue prescribes the form, so counties such as St. Louis and Olmsted use nearly identical versions.
A copy of the deed or other evidence of prior ownership.
For lienholders: the lien showing the original amount and proof of the current amount due.
For heirs and others: a detailed description of your interest and supporting documents (death certificate, will, probate or affidavit documents).

The form warns that knowingly filing a false claim is a crime under Minn. Stat. §609.465.

Heirs and estates

If the former owner has died, the claim usually belongs to their estate or heirs. Depending on the size of the estate, that may involve a small-estate affidavit (Minn. Stat. §524.3-1201) or a probate case. See Can heirs claim surplus funds?

Liens and competing claims

Most private liens and mortgages are canceled at forfeiture (Ramsey County notes that federal and state tax liens are exceptions), but lienholders may still claim against the surplus. When claims compete, the county divides the surplus by each claimant's interest or asks a court to decide.

Common reasons claims fail

Missing the six-month window. It runs from the date the notice was mailed, not the date you found it.
The notice went to an old address. Check your county's posted surplus list (Hennepin, Ramsey, St. Louis, and Anoka post them).
No proof of interest. Attach the deed, or for heirs, the documents linking you to the owner.
Wrong kind of sale or forfeiture date. Hennepin's process applies to properties that forfeited after January 1, 2024.

Older forfeitures

The surplus claim process applies to newer forfeitures. Some earlier forfeitures are covered by a separate class-action settlement; counties such as Ramsey direct former owners and lienholders to MNTaxForfeitureSettlement.com. St. Louis County notes that properties forfeited before 2016 are not part of that settlement.

How to verify a letter or offer

Find your county auditor or land department on its official website, check its surplus list, or call and confirm the parcel, amount, and claim deadline. See how to spot surplus-fund scams.

You can do this yourself, for free. Former owners and heirs may file a claim directly with the county (or court, for foreclosures) without hiring anyone and without paying a fee. We exist for people who would rather have a professional handle the research, paperwork, and follow-up.

Surplus by Minnesota county

How we help

We identify the parcel and former owner using county property records, confirm the surplus with the county, and help you complete and file the county's claim form with supporting documents. No upfront fee; written agreement first.

Minnesota surplus FAQ

How long do I have to claim tax-forfeiture surplus in Minnesota?

Six months from the date the county first mails the notice of surplus to interested parties (Minn. Stat. §282.005, subd. 6). The county must mail that notice within 60 days of the sale.

What form do I use?

The Statement of Claim for Surplus Proceeds from Tax-Forfeited Land Sale, a form prescribed by the Commissioner of Revenue and provided by your county with the notice or on its website.

What happens if nobody claims the surplus?

It is no longer payable to interested parties and goes to the county's forfeited tax sale fund (subd. 9).

My property forfeited years ago. Can I still claim?

The surplus claim process covers newer forfeitures. Some older forfeitures are covered by a class-action settlement; counties point people to MNTaxForfeitureSettlement.com.

Do I need a lawyer?

Not to file a claim form. If claims are disputed and the county asks the district court to decide, legal advice can help.

Sources: Minn. Stat. §282.005; Tyler v. Hennepin County (2023); county pages linked on each county page. General information, not legal advice.