Tax Forfeiture

Tax Forfeited Properties


Tax Forfeiture Overview

The Lac qui Parle County Auditor-Treasurer’s Office administers the disposition of tax forfeited properties. These are parcels that have remained delinquent for three years and are consequently forfeited to the State of Minnesota due to non-payment of property taxes. Ownership of the land and any structures is transferred to the state, with Lac qui Parle County managing the properties in trust for the state. 

Under Minnesota law, newly forfeited properties must be offered for sale by public auction.

Property Condition & Legal Notice

All properties are sold “as is” and may not conform to local building or zoning ordinances. Lac qui Parle County makes no warranty regarding the suitability of the land for building or any other use. All sales are final—no refunds or exchanges will be permitted.

Prospective buyers are strongly encouraged to research tax-forfeited parcels prior to purchase. While most liens and mortgages (excluding federal and state tax liens) are canceled at forfeiture, it is the buyer’s responsibility to verify this. Legal advice should be sought for any specific concerns.

Sale Process

Tax-forfeited properties will be sold via online public auction through Public Surplus.

According to Minnesota statute, the sale process includes:

  • Initial Sale: The property is listed for 30 days at its estimated market value (based on the most recent assessment).
  • Minimum Bid Sale: If unsold after the Initial Sale, the property is re-listed with a minimum bid equal to the total of delinquent taxes, special assessments, penalties, interest, and administrative costs.

If a property remains unsold after both sale phases, it may be made available for over-the counter purchase at the Lac qui Parle County Auditor-Treasurer’s Office.

Link to Public Surplus Land Sales:
https://www.publicsurplus.com/sms/lacquiparlecore,mn/browse/home

Current Sales

No current sales at this time.

Over-the-Counter Properties Available

None available at this time.

Prohibited Purchasers

The following parties are prohibited from purchasing tax-forfeited properties:

  • Individuals with delinquent property taxes in Lac qui Parle County.
  • Certain county employees, as defined under applicable state statutes.

Tax Forfeiture Sale Surplus

If a tax-forfeited property is sold at public auction for more than the total delinquent taxes, special assessments, penalties, interest, and administrative costs, the former owner or other interested parties may be entitled to the surplus proceeds.

A Notice of Surplus and Claim Form will be sent to the former owner and any parties of record. There is a six-month period following the sale during which claims may be submitted. Approved claims will be paid after this period has expired.

Contact

Email: Property.taxes@lqpco.com