Minnesota Statute 287.035 provides for mortgage registration tax to be paid on mortgages to be recorded. The rate is 23 of the debt secured. (Example: $105,250 multiplied by 23 equals $242.08 mortgage registration tax). For payment of Mortgage Registration Tax, please make checks payable to the Polk County Treasurer.
Certificates of Real Estate Value
Certificates of Real Estate Value (CRV) are required by the State of Minnesota when recording a document that transfers property with a purchase price of over $1,000. The Polk County Auditor collects the CRVs as part of the preliminary recording process.