HF2109

HF2109 (Legislative Session 94 (2025-2026))

Property tax; eligibility for class 2c managed forest lands classification clarified.

Related bill: SF1633

AI Generated Summary

This bill, H.F. No. 2109, amends Minnesota Statutes 2024, section 273.13, subdivision 23, to clarify the eligibility requirements for classification as 2c managed forest land. It defines different classifications of agricultural and rural land for property taxation purposes, outlining specific criteria for each type, including 2a agricultural homestead, 2b rural vacant land, and 2c managed forest land, among others.

Key provisions include: - Class 2c Managed Forest Land: Requires between 20 and 1,920 acres to be under a forest management plan that complies with chapter 290C but is not enrolled in the sustainable forest management incentive program. The classification carries a reduced tax rate of 0.65%. - Application Requirement: Property owners must apply to the assessor and provide necessary documentation for initial qualification. If submitted before May 1, the reduced rate applies in that assessment year; otherwise, it takes effect the following year. - County Assessor Verification: The Minnesota Department of Natural Resources must confirm the land's eligibility and provide verification to county assessors. - Other Classifications and Definitions: The bill also details classifications for agricultural homesteads, conservation land, land used for environmental benefits, and commercial use of agricultural properties.

Overall, the bill aims to provide greater clarity on property tax classifications, particularly for managed forest lands, by specifying acreage requirements, verification processes, and tax rates.

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
March 09, 2025	House	Floor	Action	Introduction and first reading, referred to	Taxes

Citations

[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies property classification eligibility for agricultural homestead and rural lands under section 273.13, subdivision 23.",
      "modified": [
        "Clarifies eligibility for class 2c managed forest lands classification."
      ]
    },
    "citation": "273.13",
    "subdivision": "subdivision 23"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The section 273.11, subdivision 23 is referenced for the first tier valuation limit of agricultural homestead.",
      "modified": []
    },
    "citation": "273.11",
    "subdivision": "subdivision 23"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill references chapter 290C in relation to the forest management plan requirements for class 2c managed forest land.",
      "modified": []
    },
    "citation": "290C",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The definition of a forest management plan is provided as per section 290C.02, subdivision 7.",
      "modified": []
    },
    "citation": "290C.02",
    "subdivision": "subdivision 7"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 272.193 is referenced in relation to the definition of contiguous acreage used in agricultural land classifications.",
      "modified": []
    },
    "citation": "272.193",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The Reinvest in Minnesota program is referenced under sections 103F.501 to 103F.535 for agricultural classification purposes.",
      "modified": []
    },
    "citation": "103F.501",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The Reinvest in Minnesota program is referenced, specifically sections 103F.501 to 103F.535.",
      "modified": []
    },
    "citation": "103F.535",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 97A.105 is mentioned for game bird breeding and raising, relevant for agricultural product classification.",
      "modified": []
    },
    "citation": "97A.105",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 97A.115 is cited in the context of game birds raised for use on a shooting preserve.",
      "modified": []
    },
    "citation": "97A.115",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Aquacultural products are defined under section 17.47 for agricultural classification purposes.",
      "modified": []
    },
    "citation": "17.47",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 273.1115, subdivision 6 is referenced for the aggregate preservation program.",
      "modified": []
    },
    "citation": "273.1115",
    "subdivision": "subdivision 6"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Section 360.018 is referenced regarding the licensing of privately owned public use airports.",
      "modified": []
    },
    "citation": "360.018",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Chapter 28A is referenced for maple syrup processing licenses by the Minnesota Department of Agriculture.",
      "modified": []
    },
    "citation": "28A",
    "subdivision": ""
  }
]