Agricultural - 2a or 2b
A parcel of land with a minimum of 10 acres of which are 2a (actively farmed) producing an agricultural product for sale. Agricultural property may be either homestead or non-homestead.
Rural Vacant Land Class (RVLC) - 2b
Unplatted, non-agricultural rural property consisting of more than 5 acres of unimproved land.
Managed Forest - 2c
Unplatted, unimproved, non-agricultural land of at least 20 acres. The property must have a qualifying Forest Stewardship Plan in place but cannot be enrolled in SFIA, CRP, RIM or Rural Preserve.
Residential Homestead (RHS) - 1a
A non-agricultural property which contains the primary residence of the owner or a qualifying relative of the owner.
Residential Non-Homestead (RNHS) - 4b or 4bb
A property which is the primary residence of someone other than the owner or a qualifying relative of the owner. The property can consist of no more than 3 livable units.
Seasonal Recreational Residential (SRR)- 4c
A non-agricultural property that is not used as anyone's primary residence but is instead used as a secondary, weekend or vacation home.
Apartments - 4a
Residential non-homestead property consisting of 4 or more units.
Commercial/Industrial (C/I) - 3a
Property used primarily for income producing purposes.
Seasonal Commercial (Resorts)- 4c
Income producing property opened and available for less than 250 days per calendar year.
For applications or more information on property classification please contact the Assessor's Office located in the Historical Courthouse at 635 2nd Street SE or by calling 888-280-8311 or 320-983-8311.
- Building sites refer to the cleared land of at least 1 acre surrounding the buildings of a property. In addition to the actual value there will be value included for improvements to the land itself such as water, sewer, electricity or a driveway.
- Tillable land refers to all land that is suitable for cultivated productivity for the annual growing of agricultural products without regard to its present usage. It may be used for hay or pasture in a rotation program or for other reasons. It may be identified as either active or inactive, but it is never the less classified as tillable land.
- Marginally tillable land refers to land with types of soil having poor subsoil and shallowtopsoill. It is also land that is very sandy, very rocky, very hilly, very cut up, subject to severe flooding or having any other fault that significantly detracts from it's productivity or use.
- Pasture land refers to land that is used for pasture that is not suitable for cultivation and is most likely used for the grazing of livestock. It is generally average quality soil with scattered trees or brush and may have some rock outcropping. Pasture may include however, low land grasses or droughty type soils grazed during dry periods of summer. It is set aside by fencing for use by domestic grazing animals.
- Woodlands will include timber that may or may not have a marketable value, this includes upland and lowland trees and brush. Trees should be predominant over grasses in the woodland classification. It may have stands of trees, including integral open space and felled areas for restocking. Woodlands may support an understocking of shrubs, herbs or grasses.
- Gravel deposits are certain areas containing deposits of gravel and granular materials that are suitable for sale to contractors and developers. If these deposits are being tapped and the granular materials are being removed, they are considered active and add value to the land. Once the deposits are depleted and the pit area is reclaimed the land class will revert to it's most likely classification.
- Waste land refers not only to land which is permanently under water but can include pot holes, washed gullies, ditches or other land that cannot be used economically. It is not potentially suitable for grazing or other agricultural use.
- Roads are tax exempt if designated as a public road while private roads and driveways are taxable. In most cases, township and county roads are not taken out of the legal description by reason that the land for roads was never deeded, but rather acquired by easement. If the roads haven't been deducted from the description the proper number of acres for the public road is identified and if measuring 1/2 acre or more has no value.