The Department of Revenue (DOR), County Assessors (CA), and the Division of Forestry (DOF) have partnered to offer Minnesota's forest landowners an additional option to reduce their property tax burden. Forest landowners are now able to participate in the 2c Managed Forest Land tax program. Learn more about classifications to better understand the land covered by this program.
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Qualifying property owners are who own property that is:
The property must have a qualifying forest management plan in place and cannot be enrolled in the Sustainable Forest Incentive Act (SFIA).
The property must be no less than 20 acres in size; total enrolled acreage is limited to 1,920 acres statewide. The forest management plan must be developed by a Department of Natural Resources-approved forest management plan writer within the last 10 years.
A property that is improved with a structure that is not a minor ancillary non-residential structure (i.e. small shed or other primitive structure) or an improved building site that provides water, sewer, or electric hookups, will be split classed, with ten acres being assigned to the structure. Property receiving this classification cannot be enrolled in any other program. The Department of Natural Resources must confirm that the property qualifies and will annually verify that the property continues to qualify for the classification.
Along with a completed application, you must provide a copy of your property tax statement for each parcel of land you list on the application. You must also provide a copy of your Department of Natural Resources-approved management plan. The plan must include clear and accurate information, including maps that clearly define what property you want to include in the classification.
Download the application form (PDF) to get started.
Yes, your application and all required attachments must be sent to the County Assessor no later than May 1 for taxes payable the following year. If you do not provide all of the required information, your application will be delayed or denied.