Minnesota property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Minn. Stat. 279.01 starts the ordinary penalty at 2% on homestead property and 4% on nonhomestead property; subsequent monthly penalties and statutory exceptions also apply.

Official source. Statutory. Verified .

Appeal process

A property-tax petition may be filed by April 30 of the payable year regardless of whether local and county boards were used.

Official source. Verified .

Who may represent homeowners

Individuals may represent themselves in Minnesota Tax Court without a lawyer.

Official source. Verified .

Homeowner's Homestead Credit Refund

Owner occupants with county homestead classification who pay or arrange to pay taxes; regular refund depends on income/taxes, special refund on the tax increase. See research facts for the 2025 claim criteria.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Minnesota?

A property-tax petition may be filed by April 30 of the payable year regardless of whether local and county boards were used.

Who may represent a homeowner in a Minnesota property tax appeal?

Individuals may represent themselves in Minnesota Tax Court without a lawyer.

Sources

www.revisor.mn.gov
If either tax amount is unpaid as of its due date, a penalty is imposed at a rate of two percent on homestead property and four percent on nonhomestead property.

Verified October 24, 2026

mn.gov
By April 30 of the year in which taxes are payable, you may appeal to the Minnesota Tax Court, whether or not you have previously appealed to your Local and County Boards of Appeal and Equalization.

Verified October 24, 2026

mn.gov
Individuals have the right to represent themselves without a lawyer, but are required to know and follow court rules and the law.

Verified October 24, 2026

www.revenue.state.mn.us
Homeowner's Homestead Credit Refund

Verified October 24, 2026

www.revenue.state.mn.us
To qualify, you must: Own and occupy a home Have your home classified as a homestead with your county Pay or arrange to pay your property taxes

Verified October 24, 2026