In Minnesota, property tax payments are due one-half each on May 15 and October 15 each year (Minn. Stat. § 279.01). At this time, in response to the 2019 novel coronavirus disease (COVID-19) pandemic, the Minnesota Legislature has not taken any action to delay the upcoming May 15, 2020 deadline to pay first half real property taxes.

While individual counties do not have authority to delay the May 15, 2020 due date for first half real property taxes, they may suspend penalties for late payment if they find the penalty is "unjust and unreasonable" (Minn. Stat. § 279.01). Penalties for late payments include a late fee set by each county calculated using a sliding scale percentage along with interest at the rate set in Minn. Stat. § 279.03. Several counties have now temporarily suspended late fees and interest for unpaid property taxes due to the on-going economic crisis, including Minnesota's three largest counties.

Hennepin County announced it is suspending late payment penalties on first half property tax payments if the taxpayer makes payment by July 15, 2020 and both:

The relief applies to all qualifying properties in Hennepin County, regardless of the property classification.

Any taxpayer ineligible for relief because the taxpayer pays property taxes on all their properties in Hennepin County totaling more than $100,000 per year or escrows their property taxes through their lender or an escrow service may apply individually to the County Auditor to waive the penalty. The taxpayer must apply to the County Auditor between May 15 and July 15. The application should include the factual basis for waiving the penalty. For example, if the taxpayer has lost their job due to the COVID-19 pandemic, the taxpayer should explain and document that income loss in their application.

The County Auditor may require verification of information presented in the application before granting any abatement. The County Auditor’s decision is discretionary and non-appealable.

Ramsey County announced it is suspending late payment penalties on first half property tax payments if the taxpayer both:

Relief is available for the following classes of properties and taxpayers:

Dakota County announced it is suspending late payment penalties on first half property tax payments if the taxpayer both:

Relief is available for property taxes payable on the following classes of properties:

Washington County announced it is suspending late payment penalties on first half property tax payments if the taxpayer both:

Relief is available for the following classes of properties and taxpayers:

Olmstead County announced it is suspending late payment penalties on first half property tax payments if the taxpayer both:

The relief applies to all qualifying properties in Olmstead County, regardless of the property classification.

Other Minnesota counties offering similar property tax relief include:

Taxpayers in counties not listed above should check with their county to determine if any relief has been instituted.

The relief offered by these counties (covering over half of Minnesota residents) helps those residents who need more time to pay their real property taxes as a result of COVID-19 hardships. Other counties may also have instituted or be planning to institute relief for payment of real estate taxes. Taxpayers should confirm locally.

For a collection of resources related to COVID-19, pandemics, and business interruption content, see Real Estate Global Coronavirus Toolkit.