SF3025 (Legislative Session 94 (2025-2026))

Green acres tax deferment requirements modifications

Related bill: HF2011

AI Generated Summary

Purpose of the Bill

The bill aims to modify the green acres tax deferment requirements related to property taxation, particularly in the state of Minnesota. The changes are targeted at improving agricultural land use and environmental planning.

Main Provisions

  • Definitions Update: The bill updates definitions relevant to the green acres program under Minnesota Statutes 2024, section 273.111. This includes specifying what constitutes the "southeast karst region" and a "nutrient management plan."
  • Southeast Karst Region: This region is defined to include counties such as Dodge, Fillmore, Goodhue, Houston, Mower, Olmsted, Wabasha, and Winona. This designation is important for applying specific agricultural tax policies in these areas.
  • Nutrient Management Plan: The bill emphasizes the need for a site-specific plan aimed at meeting plant nutrient needs efficiently. This involves ensuring that fertilizer and other soil amendments are applied at the right rate, method, and timing to minimize environmental impact.

Significant Changes to Existing Law

The bill adds a new subdivision to the Minnesota Statutes 2024 section related to property tax. This amendment clarifies which counties fall within the southeast karst region and highlights the importance of nutrient management plans for controlling nutrient applications.

Relevant Terms

  • Green acres tax deferment
  • Property taxation
  • Southeast karst region
  • Nutrient management plan
  • Environmental impact
  • Minnesota Statutes 2024

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 26, 2025SenateFloorActionIntroduction and first reading
March 26, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Adds a new subdivision 2b for definitions clarifying nutrient management and the southeast karst region."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill modifies the requirements for green acres tax deferment under section 273.111.",
      "modified": [
        "Alters existing eligibility requirements by further defining agricultural land criteria under subdivisions 3 and 8."
      ]
    },
    "citation": "273.111",
    "subdivision": "subdivisions 3 and 8"
  }
]