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HF1680 (Legislative Session 94 (2025-2026))

Agricultural riparian buffer property tax exemption established, and reimbursement to taxing jurisdictions required.

Related bill: SF960

AI Generated Summary

The bill proposes a property tax exemption for agricultural riparian buffers in Minnesota. Specifically, it seeks to:

  1. Grant a tax exemption for riparian buffers on agricultural land classified as 2a or 2b, as long as the landowner complies with Minnesota's riparian buffer requirements (per section 103F.48).

  2. Establish an application process, requiring landowners to submit exemption requests to the county assessor. The form and instructions for this process would be developed by the commissioner of revenue in consultation with the Board of Water and Soil Resources.

  3. Mandate certification and compliance monitoring, where:

    • The local soil and water conservation district determines eligible land and certifies it to the county by November 15 each year.
    • The district must notify the county assessor annually of any landowners out of compliance.
    • If a landowner fails to maintain compliance, the county assessor must revoke the tax exemption starting the next January 2 assessment date.

This bill is intended to encourage land conservation by providing financial relief to landowners who maintain riparian buffers, which help protect water quality and prevent soil erosion.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 26, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
March 02, 2025HouseFloorActionAuthor added
March 19, 2025HouseFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "Provisions for reimbursement to local taxing jurisdictions for the tax exemption."
      ],
      "removed": [],
      "summary": "The bill introduces modifications to how jurisdictions are reimbursed under section 273.1392.",
      "modified": []
    },
    "citation": "273.1392"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill makes reference to compliance requirements detailed in section 103F.48 for riparian buffers.",
      "modified": [
        "Outlines tax exemption eligibility criteria for properties on compliance with section 103F.48."
      ]
    },
    "citation": "103F.48"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Adjustments are applied to property classification under section 273.13.",
      "modified": [
        "Classes 2a and 2b property identified for exemption eligibility criteria."
      ]
    },
    "citation": "273.13"
  }
]

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