The DNR review process for proposed county tax-forfeited land sales begins with the receipt of the county's tax-forfeited land sale review packet. Submit these packets to the Lands and Minerals Division (LAM) Regional Operations Supervisor located in one of four regions. Please see the Lands and Minerals Division Regional Operations page for a map and list of these DNR regions and the supervisor for each.
The LAM Regional Supervisor distributes the review packet to the regional and local DNR resource managers. Once the reviews have been returned, the LAM Regional Operations Supervisor compiles the results. The county will receive a letter informing them of the results of the review. Upon receipt of the complete review packet, the DNR is committed to completing our review within thirty (30) days for parcels that went into foreclosure on or before January 1, 2024, and within sixty (60) days for parcels that went into foreclosure before January 1, 2024.
For more information about this review process, contact the Regional Operations Supervisor in your region of the state.
Parcels that receive a mineral claims form
The mineral estate is reserved upon forfeiture under the new tax forfeiture legislation, Minn. Stat. § 282.005. According to Minn. Stat. § 282.005, subd. 8 "upon forfeiture, any iron-bearing stockpiles, minerals and mineral interests shall be sold (reserved) to the state for $50. The county auditor must notify interested parties within 60 days of the sale of the surface estate by sending a notice and a claim form."
The claim form is not for the $50; it is for claims for the value of mineral interests in excess of the minimum bid.
The interested party, or claimant, has six months from the date of the first notice to return the claim form and any supporting documentation to the county. If claims are made within 6 months, the county would then send the claim form and supporting documentation submitted by the claimant to the DNR Lands and Minerals Division which would begin an investigation to determine if the minerals have value above the minimum bid. The minimum bid is defined in Minn. Stat. § 282.005, subd. 2 as "the sum of delinquent taxes, special assessments, penalties, interests, and costs assigned to the parcel."
The $50 payments are for the mineral interests sold to the state after the buy-back period is complete and shall be made regardless of whether a minerals claim is received.
- DNR is not involved in the forfeiture process until a mineral valuation claim is made. So, the DNR presumes that:
- The counties will make the $50 payments to interested parties.
- Counties may want to wait until the right to repurchase expires before sending the $50 payment.
- If there is more than one interested party, the $50 may be divided by the county amongst the interested parties.
- DNR will reimburse counties once per year for all $50 payments made to interested parties.
- Counties should keep a record of $50 payments made and invoice DNR for these amounts.
- The DNR will launch a process for submitting invoices for reimbursement of the $50 payment. DNR proposes that invoices from the counties would be due by November 1, 2025, and reimbursements from DNR would be made by December 31, 2025. This process would then be repeated annually thereafter.
For more information about the tax forfeit mineral claims form and documentation, contact the Minerals Assistant Director