The Covid-19 pandemic has had a devasting economic impact of Minnesota property owners. Certain Minnesota counties have adopted resolutions to provide some level of property tax late payment relief for certain qualifying property owners. These resolutions vary from county to county, and a huge percentage of Minnesota counties have adopted no relief programs to date.
Minnesota Statute 279.01 mandates that yearly property taxes shall be paid one-half on May 15 and one-half on October 15 th . Because property tax payments are mandated by state law, only the state legislature has the legal authority to suspend or delay any statutory deadline or obligation. As of May 1, 2020, the state legislature has not undertaken such an action.
Under Minnesota Statue 279.01, individual counties do have the authority to suspend penalties for late payments upon a finding that such penalties are "unjust and unreasonable."
As of May 1, 2020, the following Minnesota counties have adopted policies suspending late payment penalties (click the link for a detailed analysis of each county's program):
Taxpayers should consult their local county government unit regarding any late payment penalty suspensions which have been adopted. It is vital for taxpayers to understand that there are still serious legal implications to failing to pay taxes or paying property taxes late. Taxpayers should consult with a qualified attorney regarding their how their individual situations would be impacted.
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