Cook County Assessor Bob Thompson. Photo provided 

From Cook County, Minnesota - March 20, 2026

By:  Bob Thompson, Cook County Assessor

Minnesota law provides several mechanisms to help property owners avoid losing property through tax forfeiture. When property taxes go unpaid, they become delinquent and a court judgment can be entered against the property, but the owner typically has a three-year “redemption period” to stop forfeiture by paying all delinquent taxes, penalties, interest, and costs to the county. During this period, the owner generally retains possession and can fully redeem the property by paying the full amount owed. If the owner cannot pay immediately, Minnesota statutes also allow a “confession of judgment” installment plan, which consolidates the tax debt and permits repayment over five to ten years to prevent forfeiture. If the owner does not redeem or enter a payment plan before the redemption period expires, title to the property forfeits to the state; however, in some cases, the former owner may still repurchase the property within six months of forfeiture by paying the delinquent taxes and associated costs before it is sold. These procedures are intended to give property owners multiple chances to resolve delinquent taxes and avoid the loss of their property.

At the March 24, 2026, Cook County Board Meeting, Commissioners will analyze and classify six tax-forfeited parcels located throughout the county, the first step towards offering the properties for sale. The meeting offers the public a forum to weigh in on the Board’s decisions, with a public hearing at 9 a.m. in the Commissioners Room of the Cook County Courthouse.

Minnesota Statute 282.01 guides the Board to, “Encourage the most economical and efficient use of the properties; Reduce local and state government expenses; Conserve and develop the state’s natural resources; and encourage economic development.”

The process leading up to the classification meeting involves county staff researching the parcels for potential public use, such as affordable housing initiatives, economic development, public facilities, public safety, parks and trails, aggregate resources, timber management, and conservation efforts. Each parcel is also reviewed to determine if it meets development standards, and whether it has legal and physical access.

After forfeiture, the State of Minnesota holds title to tax-forfeited property in trust for the local taxing districts. Cook County contains a few thousand acres of tax-forfeited land, much of which has already been utilized for public use. The Cook County Airport, Maple Hill Fire Hall, Mid-Trail Community Center, Tofte and Hovland Transfer Stations, several Highway Department facilities, and Emergency Communication Towers are a few examples. Another handful of tax-forfeit properties in Cook County are roadways and other remnant parcels leftover from land subdivisions that are not suitable for development.

Many Northern Minnesota Counties have productive Forestry Departments that manage nearly eight million acres of land forfeited between the 1930s and the 1960s. Private logging operations at the time left the land stripped of timber and the soil depleted, and investors saw little value in the land and forfeited title to the state. The state created tax forfeiture laws that encourage the counties to manage the lands in a way that would fiscally benefit the local taxing districts. Although Cook County has in the past, the county does not currently have any active forestry operations.

Cook County has begun the process of prioritizing needs and reviewing the inventory of underutilized tax-forfeited land. Some of the land is currently being explored for the development of new affordable housing initiatives. Parcels that are determined to be best suited under private ownership will be sold and placed back onto the tax rolls. Over the next few years, I expect several rounds of tax-forfeit land sales.

The first batch of parcels includes two that do not meet the development standards for their zoning district. After classification, I will recommend these two parcels follow a provision under MN Statute 282.01, Subd. 7a, which allows the county to offer substandard parcels to only the adjacent property owners. For the other four parcels, prospective buyers are encouraged to research the property characteristics to determine if the parcels have legal access, physical access, wetland restrictions, and/or the potential for development.

County Connections is a column on timely topics and service information from your Cook County government. Cook County – Supporting Community Through Quality Public Service.