County-by-county property tax guide
This session, the Chamber advocated for a deferral of the May 15 business property tax payment to provide much-needed breathing room for businesses struggling to navigate COVID-19. This would help businesses until they can be back up and running, earning income and until loan assistance arrives. The Legislature did not pass a statewide delay, so it’s counties who have taken the lead in helping their area businesses with a deferral. Below is a list of counties that enacted some type of waiver or delay to help businesses during this time. A big thank you to the local chambers of commerce for their advocacy work.
The property tax extensions vary by county as some counties are providing a 60-day payment extension for all non-escrowed property taxpayers; others have reduced the tax penalties; and others are providing the extension for only certain taxpayers such as Hennepin passed a 60-day extension but with a cap for taxpayers with $50,000 or less in property taxes ($100,000 for the year) and other counties may have a waiver process. If you have questions, please contact your county directly to see if they have approved an extension.
Aitkin County: Approved an abatement of the penalty for late property tax payments if paid by June 30, 2020 for the first half payment for non-escrowed property taxpayers. This does not apply to property taxes paid by escrow, railroad or utility properties. View more here.
Benton County: The county will reduce or abate one-half the penalties on late property taxes paid after the May 15 deadline through July 31.
Blue Earth County: Provides property tax extension for non-escrowed properties to July 15 with additional provisions: Any parcel that has a first one-half property tax statement amount due that exceeds $50,000 will need to meet three additional requirements to be eligible. 1) Document and certify a direct economic impact caused by the COVID-19 pandemic. 2) Experience a full or partial reduction or suspension of services or operations as a result of the subsequent “Stay at Home” order. 3) Experience a reduction in gross receipts of at least 25% in any 30-day period from March 1, 2020, to May 15, 2020 as compared to the same 30-day period in 2019. Excludes any public utility class and railroad property. View more here.
Brown County: Expands hardship waiver allowing for 60-day payment extension for taxpayers where household primary wage earner was laid off from work and businesses ordered closed by Executive Order of the Governor. Taxpayers should contact county to apply for waiver. View more here.
Carver County: Approved a 30-day penalty waiver process for taxpayers affected by the COVID-19 virus. Contact the county at (952) 361-1910 or firstname.lastname@example.org for more information. View more here.
Cass County: Waived penalties on amounts due for first half property taxes on real and personal property for a period not to exceed 60 days past the statutory deadlines. View more here.
Chisago County: Provided payment tax extension until July 15 to provide temporary relief to residents and businesses that have been impacted by the economic pressures caused by the COVID-19 pandemic. View more here.
Cook County: Approved a 60-day property tax extension for non-escrowed properties for May 15 payment. View more here.
Crow Wing County: Provides for a hardship waiver process for residents and businesses to allow for waiver of late payments penalties. View more here.
Dakota County: Approved 60-day deferral of property tax payments from May 15 to July 15 for first-half property tax payment for non-escrowed residential, agricultural, vacant rural, open space, apartment, commercial and industrial property. Taxes paid through an escrow service and properties classified as utility, railroad, machinery and transmission lines are excluded from the waiver. Read more here.
Fillmore County: Allows for 60-day property tax extension with waiver of penalties for taxpayers who cumulatively owe less than $25,000 in property taxes in a year if paid by July 15. Any taxpayer that determines they have experienced significant hardship may seek a reduction or abatement through the regular procedures provided in Minn. Stat Section 375.192. View more here.
Freeborn County: Provided 60-day payment tax extension until July 15 for non-escrowed property taxpayer. View more here.
Goodhue County: Provides a 45-day payment tax extension until June 30 for qualifying property taxpayers this does not include non-escrowed property taxpayers and does not include utility and railroad properties. View more here.
Hennepin County: Waives the penalties for late payment of the May 15 first-half property tax payment until July 15 for property taxpayers who owe less than $50,000 ($100,000 annually). Property tax payments in escrow are not included in this resolution. Taxpayers that owe more than $100,000 annually are able apply for deferred payment if they can show a factual basis for waiving the penalty. Read the resolution here.
Houston County: Approved 60-day deferral of property tax payments from May 15 to July 15 without penalties or interest except for individuals and businesses with escrowed property or payments through automatic ACH payments. Click here to view the resolution.
Hubbard County: Provides a 60-day payment tax extension until July 15 for property taxpayers. View more here.
Isanti County: The county board authorized the County Auditor-Treasurer to waive penalty for the late payment of first half property taxes provided 1) the first half amount due is paid in full by June 30, 2020 and 2) an application form is completed and submitted. The waiver is not available for property taxes paid through an escrow company or property taxes on state-assessed property (e.g. utilities or railroads). In order for a taxpayer to receive the penalty waiver, the county must receive both the first half payment and the application form by June 30, 2020. Click here for application.
Itasca County: Provides for a waiver process for businesses if they have been shuttered by the governor’s order, or if the owner(s) can show a decrease in business due to the COVID-19, Itasca County will assess their situation and work with them to develop a payment plan and offer an abatement of the late payment penalty on these taxes. If they would like to seek an abatement, please contact Jeffrey T. Walker, Itasca County Auditor/Treasurer or call 218-237-2860 for an abatement application.
Kanabec County: Provides for a reduced penalty for late payment of May 15 property taxes as follows, Resolution #14 – 4/21/20 does not change the due date for property taxes, but it does reduce the penalty for first-half taxes paid late. If first-half taxes are paid by June 30, 2020 the penalty is 1%. For first-half taxes paid by July 31, 2020 the penalty is 2%. After July 31, 2020, the regular penalty applies. View more here.
Kandiyohi County: Approved a 60 day-deferral of property tax payments from May 15 to July 15 without penalties or interest. Property tax payments in escrow are not included as part of this resolution.
Lyon County: Reduced penalties for late payment on all property tax classifications except energy production taxes, utility and railroad. The penalties are reduced to 1% for unpaid taxes between May 16 and June 30, 2020 and 2% for unpaid taxes between July 1, 2020 and July 31, 2020.
Mahnomen County: Temporarily delegated the power to abate the penalty provided for late payment of taxes in the current year to the Mahnomen County Treasurer. The Mahnomen County Treasurer may abate the penalty through July 15, 2020 for reasons of negative financial impact from the COVID-19 pandemic only. Full penalty will apply for unpaid first half property taxes beginning on July 16, 2020. The taxpayer will be required to fill out and sign an abatement of penalty request form that must be signed by the Treasurer or Deputy Treasurer for the abatement to be valid.
Martin County: Approved penalty reduction for late payment of property taxes with a reduction to 1% penalty if paid by June 30 and 2% if paid by July 31.
Meeker County: Reduced penalties: Taxes paid May 16-June 30, 2020: 1% penalty; Taxes paid July 1-31, 2020: 2% penalty
Mille Lacs County: The deadline to pay first half property taxes is May 15, however, the Mille Lacs County Board approved a 45 day penalty abatement for taxes paid late. This means that from May 16-June 30, if a taxpayer pays their taxes, the penalties would be waived. There is no reduction to penalty if the taxes remain unpaid beyond June 30. In order to take advantage of the tax abatement, the taxes must actually be paid. No action or application is required. This is something staff will automatically do.
Morrison County: Approved penalty reduction for late payments of properties as follow for all property classifications as follows: for taxes paid between May 16, 2020 and June 30, 2020: a penalty of 1% of the unpaid tax otherwise due and owning. For taxes paid between July 1, 2020 and July 31, 2020: a penalty of 2% of the unpaid tax otherwise due and owning. For taxes paid on or after August 1, 2020: the penalty otherwise imposed by law.
Mower County: Approved 60-day deferral of property tax payments from May 15 to July 15 without penalties.
Nobles County: Those who pay their property taxes between May 16 and June 30 will be assessed a 1% interest penalty, which is a reduction from the standard 2% interest penalty if paid by June 1, and the 4% interest penalty if paid between June 1-30. Individuals who delay payment until July 1-31 will be assessed a 2% penalty, which is a reduction from the standard 5% penalty.
Nicollet County: Approved a property tax relief program for certain businesses financially impacted by the COVID-19 pandemic. The program waives the late payment penalty until July 15 for first-half property taxes for qualifying Nicollet County property owners. Properties that qualify: Non-escrowed commercial property with a business that was required to close under a Minnesota Governor Executive Order issued between March 16, 2020 and May 15, 2020. Utilities and taxpayers with over $100,000 of property taxes due payable in 2020 are not eligible for the penalty abatement. Qualifying taxpayers can simply pay by the new deadline. Typical penalties will apply to late payments made after July 15, 2020.
Olmsted County: Approved 60 day-deferral of property tax payments from May 15 to July 15 without penalties or interest. Property tax payments in escrow are not included as part of this resolution.
Pine County: Reduces penalties for late payment reduce penalties for late payment on all but utility and railroad real and personal property, as follows: reduced to 1% the penalty for unpaid taxes between May 16, 2020 and June 30, 2020; reduced to 2% the penalty for unpaid taxes between July 1, 2020 and July 31, 2020.
Pope County: Provided for property tax extension without penalties for property tax payments originally due May 15, 2020 will be abated and not be due and owing if these payments are made in full by July 15, 2020.
Ramsey County: Approved 60-day deferral of property tax payments of the May 15 first-half property tax payment until July 15 for property taxpayers for non-escrowed homesteads, small businesses with taxes less than or equal to $50,000 and residential non homesteads (1 to 3 units) with taxes less than or equal to $20,000. Click here to view the resolution.
Rice County: Provides for the Director of Property Tax and Election can abate penalties for late payment for those impacted through the end of July. Any escrow payments should still come in.
St. Louis County: Provides for a 60-day extension for qualifying taxpayer for ½ half property tax payment until July 15th for non-escrowed property taxpayers who are experiencing significant economic hardship due to the Covid-19 pandemic and the Governor’s Emergency Executive Orders 20-01 through 20-49, excepting properties classified as Utility, or for properties that have had a delinquent property tax payment within the last 10 years; no refunds will be authorized for property taxes paid.
Sherburne County: Reduces penalties for late payment reduce penalties for late payment on all but utility and railroad real and personal property, as follows: reduced to 1% the penalty for unpaid taxes between May 16, 2020 and June 30, 2020; reduced to 2% the penalty for unpaid taxes between July 1, 2020 and July 31, 2020. See press release, here.
Sibley County: Qualifying residents and business owners may apply to have the penalties associated with late payments waived until July 1, 2020, for property taxes due on May 15.
Stearns County: Provided 60-day extension with forgiveness of penalties until July 15 2020, for non-escrowed properties with property tax bills less than $100,000 a year and this does not include utility properties.
Steele County: Approved 60-day deferral of property tax payments of May 15 first-half property tax payments.
Swift County: Reduces penalties for late payment reduce penalties for late payment on all but utility and railroad real and personal property, as follows: reduced to 1% the penalty for unpaid taxes between May 16, 2020 and June 30, 2020; reduced to 2% the penalty for unpaid taxes between July 1, 2020 and July 31, 2020. View more here.
Waseca County: County Board acted to delegate authority to the Auditor-Treasurer pursuant to Minnesota Statute § 279.01 to be able to work with property owners that have experienced economic hardship as a result of COVID-19 in payable year 2020. It is important to clarify that May 15 is the statutory due date for first half property taxes and the County Board has no legal authority to amend or extend that date. Owners that are able to make their first half property tax payments on time should do so. Property owners that are experiencing economic hardship and are concerned with being able to meet that deadline should contact the Auditor-Treasurer’s office for guidance. Staff will do everything they can within the full confines of the law to work towards a solution with property owners.
Washington County: Approved 60-day deferral of property of the May 15 first-half property tax payment for property taxpayers who own non-escrow properties for commercial/industrial properties with 2020 total tax due of $100,000 or less; residential properties; and agricultural/rural vacant land properties. Read more here.
Watonwan County: Provides a waiver process with an application for waiver of late payment penalties and interest. View more here.
Winona County: Approved 60-day deferral of property tax payments from May 15 to July 15 without penalties or interest. Property tax payments in escrow are not included as part of this resolution. Resolution on page 236 here.
Yellow Medicine County: Provides for a penalty waiver for the May 15 property tax due date until July 15, 2020 for those qualifying homeowners of homesteaded residential property where a primary wage earner has been laid off from work, and a commercial property where a business was forced to close by Qualifying taxpayers will need to submit an application to the Yellow Medicine County Property and Public Services Department to be reviewed and submitted for County Board approval at the next available meeting. Forms should be submitted no later than June 30, 2020 to be considered for penalty waiver. View more here.