Schedule of Penalties for Late Payment

Tax Penalty Table
          2023           2024
Property Type:   May       16  June    1  July   1 Aug 1  Sept
    1
     Oct         1    Oct          17    Nov         1     Nov          16  Dec 1  Jan 2
Homestead and Seasonal Rec.
                   1st Half
                  2nd Half
            Both Unpaid


     2%
     -
     -


   4%
   -
   -


   5%
   -
   -

    
6%
   -
   -


  7%
     -
     - 


    8%
     -
     -


    8%
    2%
    5%


    8%
    4%
    6%


     -
     -
     -


    8%
    5%
   6.5%


    10%
     7%
   8.5%
Agricultural Homesteads
                  1st Half
                  2nd Half
            Both Unpaid

      

     2%
     -
     -


   4%
   -
   -


   5%
   -
   -
  
 
6%
  -
  -


   7%
     -
     -


    8%
     -
     -


   8%
     -
     -


   8%
     -
     -


    8%
    2%
    5%


    8%
    4%
    6%


    10%
     6%
     8%
NonHomesteads
                  1st Half
                  2nd Half
            Both Unpaid

     4%
     -
     -

   8%
   -
   -

   9%
   -
   -
    
10% 
  -
  -

 11%
     -
     -

  12%
     -
     -

  12%
    4%
    8%

  12%
    8%
   10%

     -
     -
     -

   12%
    9%
 10.5%

   14%
   11%
 12.5%
Agricultural NonHomesteads
                  1st Half
                  2nd Half
            Both Unpaid
    

     4%
     -
     -
    

   8%
   -
   -
    

   9%
   -
   -
   
  10% 
   -
   -
 

 11%
     -
     -
 

 12%
     -
     -
  

   12%
     -
     -
  

   12%
     -
     -
  

  12%
    4%
    8%
   

   12%
     8%
   10%
   

   14%
   10%
   12%
Personal Property
     8%
    8%    8%   8%    8%    8%    8%    8%    8%    8%    8%
Manufactured Homes
                  1st Half
                  2nd Half

     -
     -

   -
   -

   -
   -
    
   - 
   - 

  8%
   -

   8%
     -
   
   8%
     -

   8%
     -

   8%
   8%
 
  8%
   8%
   
   8%
   8%

Scenarios

  1. If you own both a farm and another type of property, a home in town for example, the November 15th due date applies only to the property taxes on your farm property. The property taxes on your other property are due October 15th. The special law does not apply to first-half property taxes. First-half property taxes on all property, including farm property, are due May 15th.

Manufactured Homeowners

The title to your manufactured home cannot be transferred unless all current year and delinquent personal property taxes are paid at the time of transfer.

Property Located on Leased Government-Owned Land

The taxes for personal property located on leased government-owned land may be paid in two installments which are due at the same time as real property taxes, and which are subject to the same penalty schedule and penalty rates as real property taxes. All other personal property taxes are due in full on or before May 15th.

Disclaimers

  • Postmark determines mail payment date. Laws 1996, Chapter 471, Article 3, Section 22, enacted as M.S. 276.017 provide that a United States Postal Service Postmark Qualifies as Proof of Timely Mailing; However Postmark of a Private Postage Meter Machine does not qualify as proof of timely mailing.
  • Taxpayers are responsible for the payment of tax and this is not affected by the failure to provide a statement for a parcel.
  • We are prohibited from accepting post-dated checks. Payment must be made in U.S. Dollars by Money Order or Draft from a U.S. Bank or Branch. Draft must have bank’s coded transit number along bottom edge.
  • We do not mail second half statements.