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. 

If you're a homeowner in Minnesota and you don't pay your property taxes, a court will eventually enter a tax judgment that gives the state a future vested interest in the property, subject to your right of redemption (see below). Once the redemption period expires, the home is forfeited to the state. 

If you fall behind in making the property tax payments for your home, you might end up losing the place. The taxing authority could sell your home, perhaps through a foreclosure process, to satisfy the debt. Or the taxing authority might sell the tax lien that it holds, and the purchaser might be able to foreclose.