Revenue Recapture

Program Overview

Blue Earth County participates in a statewide program, Revenue Recapture, that intercepts or offsets part or all of a state tax refund or other payment to collect a debt that the taxpayer owes to a government agency or other authorized creditor. Revenue Recapture is not an alternative payment method for your taxes. There is an additional processing fee that is charged through the recapture process.

Essentially, what Revenue Recapture does is intercepts refunds or payments that would normally be made to a taxpayer and instead uses those funds to pay debt that the taxpayer owes.

If the county is participating in Revenue Recapture, it will notify the taxpayer in writing at his or her last known address. The notice will explain what debt is being collected, the basis for the claim, and other information.


Revenue Recapture may be used to collect debts from the following refunds and payments:
  • Individual income tax refunds
  • Property tax refunds
  • Political contribution refunds
  • Lottery winnings of $600 or more
  • Sustainable forest tax payments
Agencies that may use the Revenue Recapture Program include:
  • State agencies
  • University of Minnesota
  • Minnesota district courts
  • Counties
  • Cities, including for public library debts
  • Government owned hospitals and Regions Hospital
  • Agencies responsible for child support enforcement
  • Agencies that administer low-income housing programs
  • Licensed ambulance services
The Minnesota House of Representatives reports that in Minnesota in 2010, there were 226,754 accounts totaling over $78 million that were recaptured from individuals’ tax refunds and were used to pay money they owed to the government.

For More Information

Additional questions may be answered by visiting the Revenue Recapture website at the Minnesota Department of Revenue. Specific questions relating to Blue Earth County’s use of Revenue Recapture can be directed to (507) 304-4251.