Minnesota Statutes

Minn. Stat. § 272.31 (2026)

Lien Of Real Estate Taxes

✓ current as of May 2026

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The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from the year in which the property is assessed. As between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1943–2022 · leading case: Geraldine Tyler v. State of Minnesota, 26 F.4th 789 (8th Cir. 2022).

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Geraldine Tyler v. State of Minnesota, 26 F.4th 789 (8th Cir. 2022). “Minn. Stat. § 272.31 . Property taxes not paid during the year in which they are due become delinquent on January 1st of the following year.”

Merrimac Mining Co. v. Gross, 12 N.W.2d 506 (Minn. 1943). “1941, § 272.31 (Mason St. 1927, § 2191), provides that the lien shall attach as of the first Monday in January of the following year.”

United States Steel Corp. v. United States, 270 F. Supp. 253 (S.D.N.Y. 1967). ““The taxes assessed upon real property shall be a perpetual lien thereon * * see Minn.Stat. § 272.31, and if such taxes are not paid the property is sold to satisfy the tax lien.”

Pederson v. Comm'r, 46 T.C. 155 (Tax Ct. 1966). “272.31, Minn. Stat. Ann. ↩ , provides: "The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from and including May first in the year in which they are levied, until they are paid;…”

Indep.-Consol. Sch. Dist. No. 27 v. Waldron, 63 N.W.2d 555 (Minn. 1954). “This interpretation of § 272.31 requires the conclusion that the taxes in question as between the grantor and the grantee did not become a lien on the land until the first Monday in January 1953.”

Norwest Bank (N.A.)-Duluth v. Goodyear Tire & Rubber Co., 346 N.W.2d 377 (Minn. Ct. App. 1984). · cites it 2× “” Minn.Stat. § 272.31 (1982). Under Minnesota law, a condemnation proceeding creates a grantor-grantee relationship.”

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