Property Tax Payments

 
 

When will I receive my property tax statement?

Real Estate and Personal Property tax statements are mailed in March each year.  The statutory deadline is March 31.
 
Manufacture Home tax statements are mailed in July each year.  The statutory deadline is July 15.

What if I haven't received a tax bill?

If you have not received a property tax statement by the statutory mailing deadline, it is your responsibility to contact the Auditor's Tax Division to have a duplicate statement sent to you.

How do I change the mailing address on my tax statement?

If your property tax statement has an incorrect address, contact the Auditor's Tax Division in writing with the correct address information.  If you move or change your address, you must notify us of this change.  Include your:
 
     1.  Name
     2.  Property Identification Number (PIN) for each property you own
     3.  New mailing address
 
 If you own multiple properties, check to make sure your current mailing address is listed for each one.
 
We do not forward tax statements, value notices or other types of notification.  All undeliverable statements and notices are returned to us by the Post Office.
 
To update your address either:
 
     1.  Mail the completed form on the back of the tax stub with your tax payment
          or
     2.  Mail a letter with your address change information to:
 
             Auditor's Tax Division
             100 N. 5th Ave. W.
             Duluth, MN 55802
             Phone:  218 726-2383

How are my property taxes calculated?

The Auditor's Tax Division computes your property taxes by multiplying the value of your property by the classification percentage then by the total tax rate of the district in which your property is located.
 
 The value and classification of your property is determined by the Assessor's Office.

Where do my property tax dollars go?

Property tax dollars are received by the County, school district, municipality and other local taxing districts in which you live.
 
The county portion of your property tax dollars are used to fund services such as county libraries, parks, county roads and community services.

When are property taxes due?

May 15 First half of the annual real estate and personal property tax payment (or the entire amount if stated on your tax statement) is due.
 
May 31 First half of the annual resort property tax payment (or the entire amount if stated on your tax statement) is due.
 
August 31 First half of the annual manufactured home tax payment (or entire amount if stated on your tax statement) is due.
 
October 15 Second half of the annual real estate and personal property tax payment is due (non-agricultural parcels only).
 
November 15 Second half of the annual real estate (agricultural parcels only) and manufactured home tax payment is due.
 
If the due date falls on a weekend, the payment is due the following business day.  Payments mailed to our office must be postmarked on or before the tax due date.

Can I make a partial payment on my current year taxes?

The St. Louis County Auditor's Tax Division accepts payments of more or less than the exact amount of a tax installment due for the current year.  If the accepted payment is less than the amount due, it is applied first to the penalty accrued for the year that the payment is made (M.S. 277.01; 279.01, SUBD. 1).

What if my property tax payment is late?

If you pay your tax after the due dates, a penalty will be added to your tax (M.S. 277.01).  The later you pay, the greater the penalty you must pay.  For details, check the back of your property tax statement.

What is tax Forfeiture?

Tax forfeiture is the process by which the state takes ownership of a property if property taxes are not paid.  In Minnesota the tax forfeiture process generally takes up to 3 years for homestead classified properties, and is outlined below.

When do property taxes become delinquent?

Property taxes not paid in the year they are due are delinquent on the first business day of the following year.

What is the tax forfeiture process?

The county publishes two separate notices of delinquency in a newspaper designated by the County Board.  The first notice is published on or before March 20; the second publication is at least two weeks after the first.  The homeowner will also be notified by mail.  The homeowner has 20 days from the second publication to contest the delinquency in District Court.  If the homeowner does not contest, the District Court enters a judgment against the property in May.  A tax judgment sale is held on the Second Monday in May following the District Court judgment.  After the tax-judgment sale the redemption period begins.

What is the redemption period?

The redemption period is 3 years for homestead property effective 2014.  If the forfeiture process was initiated prior to 2014 contact the county auditor's office to verify the redemption period because the timeframe varied for different types of property.  At any time during the redemption period the owner can pay the delinquent taxes to prevent forfeiture.  Before the period of redemption expires, the homeowner receives a "Notice of Expiration of Redemption" and the county auditor is required to mail one last warning to the homeowner.  A property forfeits to the state when the redemption period expires or 60 days after the final warning is sent, whichever is later.  If the property is forfeited to the state, the homeowner has an option to repurchase the property, but it is not a guarantee.  Contact the county auditor's office for more information.  If the homeowner does not repurchase the property the county will sell it.  The homeowner is not entitled to any proceeds from the sale.

How can I prevent tax forfeiture?

The homeowner is eligible to pay all delinquent taxes and fees or enter into a payment agreement by "confessing" the judgment.  Full payment or the confession of judgment can be done any time after the taxes become delinquent and up until the redemption period ends.  By confessing the judgment the homeowner agrees to pay the entire judgment and gives up any right to contest the delinquent amount.  To enter into a "confession of judgment," the homeowner must pay one-tenth of the delinquent taxes, penalties and fees and the current year's taxes and penalties.  This payment plan replaces the redemption period and must be paid in a 10-year installment plan for homestead properties.

What if I overpay my taxes?

If there is an overpayment of your current year taxes, a refund will be issued by the Auditor's Department.
 
 Refunds will be sent to the party who made the payment.  For questions, call:  218 725-5124 or 218 726-2383.

What is a Truth-in-Taxation (TNT) Notice?

The Truth-in-Taxation (TNT) Notice, also called the Proposed Tax Notice is mailed to property owners during November of each year.  This notice indicates the anticipated property tax you will pay in the following year if your local jurisdictions approve the budget amounts they are considering.  Property owners are invited to attend meetings held by their local jurisdictions to express their opinion on local budgets.

Can the amount of property tax due on my tax statement be different from the amount on my proposed tax notice?

Yes, for the following reasons:
 
 The proposed tax notice does not include special assessments.
 Referendums passed could result in increasing the tax amounts.
 Property owners who occupy their property by December 1 can file for
 homestead classification for the following year.

What is a Fiscal Disparity tax?

Fiscal disparity is a commercial-industrial tax-base sharing program created in 1971 in the iron range area to promote better regional planning and improve equity in the distribution of fiscal resources.  Forty percent of the growth in commercial and industrial property is "shared" with all taxing jurisdictions in the seven-county metropolitan area.  A percentage of the value of each commercial/industrial parcel is taxed at a uniform metropolitan tax rate.  The remainder is taxed at the local tax rate.

What is Tax Increment tax?

A number of Tax Increment Financing (TIF) districts have been created within St. Louis County.  TIF is a program which allows the increased property taxes generated by a development to pay for development costs.
 
Tax Increment Financing is not an additional tax.  Tax Increment Financing does not affect the calculation of the tax amount; rather, it affects the distribution of the tax.  The tax due is calculated the same as for a property that is not in a TIF district, but money that would normally go to the county, city, school, and special taxing districts is instead diverted to the TIF district.

What are Special Taxing Districts?

A special taxing district can include any other political subdivision of the State of Minnesota that has the power to adopt and certify a property tax levy as determined by the Commissioner of Revenue.  For the purposes of property taxation, these special taxing districts may include:  watershed districts, sanitary sewer districts, regional public library districts, regional railroad districts, hospital districts, regional development commissions, housing and redevelopment authorities, port authorities, economic development authorities or any other political subdivision of the State of Minnesota.

What is a Special Assessment?

A Special Assessment is an improvement (such as streets, etc.) which directly benefits the property.  It is shown as a separate amount on the property tax statement.  The amount is based on how much the property benefits from the improvement and the cost of doing the project.  It is not based on the value of the property.

Who do I contact with tax questions?

Auditor's Tax Division
         100 N. 5th Ave. W.
         Duluth, MN 55802
         Phone:  218 726-2383
         Fax:  218 725-5060