HF2109 (Legislative Session 94 (2025-2026))
Property tax; eligibility for class 2c managed forest lands classification clarified.
Related bill: SF1633
AI Generated Summary
Purpose of the Bill
The bill seeks to clarify the eligibility criteria and taxation rates for lands classified under Minnesota's Class 2c managed forest lands. This aims to improve understanding and implementation of tax classifications for properties with forest management plans.
Main Provisions
- Classification Criteria: To qualify as Class 2c managed forest land, a property must be between 20 and 1,920 acres statewide per taxpayer and managed according to a forest management plan meeting the requirements outlined in chapter 290C. It should not be enrolled in the sustainable forest resource management incentive program.
- Tax Rates: Class 2c managed forest land receives a reduced classification rate of 0.65% of market value. This is in contrast to the standard 1% classification rate for other unspecified uses of the land.
- Application Process: The property owner must apply to the assessor and provide necessary verification for the property to be classified under Class 2c. Applications received before May 1 qualify for that assessment year; those received after are delayed to the next assessment year.
- Verification: The Commissioner of Natural Resources will provide county assessors with necessary verification to confirm land eligibility for Class 2c classification.
Significant Changes to Existing Law
- The bill amends the existing statute by further distinguishing qualifying criteria between different classes of land, particularly emphasizing the conditions for land to be classified as managed forest land under Class 2c.
- It also specifies the involvement of the Commissioner of Natural Resources in verifying and certifying eligible lands, thus ensuring adherence to forest management standards.
Relevant Terms
- Property Tax Classification
- Managed Forest Lands
- Forest Management Plan
- Tax Rate Reduction
- Sustainable Forest Management Program
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 09, 2025 | House | Floor | Action | Introduction and first reading, referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Clarifies property classifications and applicable rates under certain conditions."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "This bill amends the property classification for agricultural land under Minnesota Statutes section 273.13, subdivision 23, specifying the classification rates and conditions for different classes of agricultural property.",
"modified": [
"Modifies eligibility criteria and classification rate for class 2c managed forest lands and other agricultural property classifications."
]
},
"citation": "273.13, subdivision 23"
},
{
"analysis": {
"added": [
"Defines the requirement for a forest management plan as part of property classification."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "References the requirements for forest management plans under Minnesota Statutes chapter 290C.",
"modified": [
"Clarified the connection to managed forest land classification."
]
},
"citation": "290C"
},
{
"analysis": {
"added": [
"Includes land in conservation programs as part of the agricultural classification."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "Includes reference to land enrolled in the Reinvest in Minnesota program, which is described under Minnesota Statutes sections 103F.501 to 103F.535.",
"modified": [
"Explains the conservation program requirements affecting agricultural classification."
]
},
"citation": "103F.501 to 103F.535"
},
{
"analysis": {
"added": [
"Defines requirements for classifying land used for raising game birds as agricultural."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "Mentions game farms licensed under section 97A.105 concerning the classification of land used for breeding game birds.",
"modified": [
"Specifies certification requirements from the Department of Natural Resources."
]
},
"citation": "97A.105"
},
{
"analysis": {
"added": [
"Clarifies the classification of land used for activities on a licensed shooting preserve."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "References shooting preserves licensed under section 97A.115 in relation to land used for game birds.",
"modified": [
"Updates references to certified shooting preserves for land classification purposes."
]
},
"citation": "97A.115"
},
{
"analysis": {
"added": [
"Defines classification criteria for private airports used publicly when licensed."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "Refers to the licensing requirements for a privately owned public use airport under section 360.018.",
"modified": [
"Sets out conditions where private airports may receive a reduced classification rate."
]
},
"citation": "360.018"
},
{
"analysis": {
"added": [
"Acknowledges county election in or out of aggregate preservation programs."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "Mentions the opt-out clause for counties regarding the aggregate preservation program under section 273.1115, subdivision 6.",
"modified": [
"Details land classification contingent on county aggregate program participation."
]
},
"citation": "273.1115, subdivision 6"
},
{
"analysis": {
"added": [
"Establishes criteria for what constitutes contiguous tax parcels."
],
"removed": [
"No specific removals noted in summary."
],
"summary": "Uses section 272.193 to define contiguous tax parcels for the purpose of agricultural classification.",
"modified": [
"Clarifies parcel contiguity impacting agricultural classification."
]
},
"citation": "272.193"
}
]