Minn. Stat. § 281.17
Except for properties for which the period of redemption has been limited under sections
(c) seasonal residential recreational land as defined in section 273.13, subdivision 22, paragraph
(c), or 25, paragraph (d), clause (1), for which the period of redemption is five years from the date of sale to the state of Minnesota. The period of redemption for homesteaded lands as defined in section 273.13, subdivision 22 , located in a targeted neighborhood as defined in Laws 1987, chapter 386, article 6, section 4, and sold to the state at a tax judgment sale is three years from the date of sale. The period of redemption for all lands located in a targeted neighborhood as defined in Laws 1987, chapter 386, article 6, section 4, except (1) homesteaded lands as defined in section 273.13, subdivision 22, and
281.173 and 281.174, the following periods for redemption apply. The period of redemption for all lands sold to the state at a tax judgment sale shall be three years from the date of sale to the state of Minnesota if the land is within an incorporated area unless it is: (a) nonagricultural homesteaded land as defined in section 273.13, subdivision 22;