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Updated 2025 Tax Year

Mille Lacs County
Property Tax Guide

Everything you need to know about property taxes in Mille Lacs County, MN. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by district - base county rate plus school district, township, and special district additions
1st Due
May 15
2nd Due
Oct 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Mille Lacs County's property tax system funds essential local services including schools, county government operations, road maintenance, and emergency services. Property taxes are assessed based on market value and collected through a system managed by the county assessor and treasurer's office. The county board of commissioners establishes policies for tax administration, reviews and adopts the annual budget, and authorizes the levy and collection of property taxes throughout the county.

Effective tax rates in Mille Lacs County vary significantly based on your property's location within the county due to overlapping special taxing districts such as school districts, townships, cities, and special service districts. While agricultural property over $115,000 has a specific rate structure of 0.1% on the excess value, residential and commercial properties face different rate calculations. Property owners should expect their actual tax rate to differ based on their specific taxing jurisdiction, as each district within the county may have additional levies for local services and improvements.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Agricultural Base Rate30% of first $115,000Applied to agricultural credit market value for FY 2025
Agricultural Excess Rate0.1%On agricultural property value exceeding $115,000 for FY 2025
County General LevyVaries by districtSet annually by county board of commissioners
School District LevyVaries by districtIndependent school district operational and debt service levies
Municipal LevyVaries by city/townshipCity or township operational levies where applicable
Special AssessmentsVaries by locationFire districts, library districts, watershed districts as applicable

Note: Tax rates shown are for levy year 2025 and vary significantly by special taxing district. Contact the Mille Lacs County Assessor for your specific location's combined rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Mille Lacs County, property taxes are due in two installments:

First Installment
May 15
Delinquent after Dec 10
Second Installment
Oct 15
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Mille Lacs County are typically triggered by changes in property ownership, new construction, or significant improvements that increase a property's assessed value mid-year. When these events occur after the annual assessment date but before the end of the tax year, the county may issue a supplemental tax bill to account for the increased value and corresponding tax liability.

The supplemental tax is calculated by determining the difference between the original assessed value and the new assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the tax year after the triggering event. For example, if a $100,000 home addition is completed in August and increases the taxable value, the supplemental tax would apply the current rate to that $100,000 increase for the remaining months of the tax year (approximately 4-5 months depending on the assessment cycle).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Market Value Exclusion (if applied for): $40,800
  • Net Taxable Value: $259,200
  • Annual Tax (assuming 1.2% effective rate): $3,110
  • Monthly Escrow: $259

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Market Value Exclusion (if applied for): $40,800
  • Net Taxable Value: $559,200
  • Annual Tax (assuming 1.2% effective rate): $6,710
  • Monthly Escrow: $559

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Market Value Exclusion (if applied for): $40,800
  • Net Taxable Value: $959,200
  • Annual Tax (assuming 1.2% effective rate): $11,510
  • Monthly Escrow: $959

Note: Tax credits require application and are not automatic. Effective rates vary by location within the county due to special district variations.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Mille Lacs County require property tax escrow accounts for borrowers with less than 20% equity. Your lender collects monthly payments equal to approximately 1/12 of your annual property tax bill, holds these funds in escrow, and pays your property taxes directly to the county when due. Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, which may result in payment adjustments.

Property taxes in Mille Lacs County are paid in two installments: the first half is due by May 15th, and the second half is due by November 15th. Your lender will receive tax statements directly from the county and should make payments before these deadlines to avoid penalties. You can verify that your lender has made timely payments by checking online through the county's payment system or contacting the county treasurer's office. If you pay taxes directly rather than through escrow, you can make payments online, by mail, or in person at the county offices.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Mille Lacs County? A: For the current fiscal year, the first half of property taxes is due by May 15th, and the second half is due by November 15th. Payments can be made online, by mail, or in person.

Q: What tax credits are available and do I need to apply? A: The primary tax credit available is the Homestead Market Value Exclusion, which requires application through the county assessor's office. This credit reduces your taxable value, not your market value. Most tax credits require annual or periodic application and are not automatically applied.

Q: How does the Homestead credit work? A: The Homestead classification provides a Market Value Exclusion that reduces taxable value and may cap annual assessment increases. You must apply for homestead status with the county assessor, and it only applies to your primary residence where you live as of January 2nd of the assessment year.

Q: When are properties assessed and how can I appeal? A: Properties are assessed annually as of January 2nd. Assessment notices are typically mailed in March. If you disagree with your assessment, you can appeal to the local board of appeal and equalization, typically meeting in April or May. Contact the county assessor's office for specific appeal deadlines and procedures.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the county treasurer's office for current penalty rates and payment options if you've missed the due dates.

Q: Can I pay my property taxes online? A: Yes, Mille Lacs County offers online payment options. Visit the county's official website and look for the "Make a Payment" portal for property tax payments.

Q: Why did my tax bill increase when property values in my area decreased? A: Property tax bills can increase even when values decrease due to changes in tax rates, new special assessments, or shifts in the tax burden between property classes. The county's total levy amount and special district needs affect your overall tax bill.

Q: What special district taxes might appear on my bill? A: Depending on your location, you may see levies for school districts, fire protection districts, library districts, watershed management, or municipal services. Each district sets its own levy rate annually, contributing to variations in tax rates across the county.

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