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Class 2c Managed Forest Land
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Owners of forest land who follow a qualifying forest management plan can pay reduced property taxes for as long as the property continues to meet the requirements of the Class 2c Managed Forest classification. This classification is administered by the counties.
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As long as the property is enrolled in this program, the market value of the property subject to property tax that is used to calculate local property taxes will be calculated with the Class 2c Managed Forest classification rate of 0.65%.
To qualify for managed forest land, your property must have:
- At least 20 eligible acres of contiguous parcels of forested land
- A registered forest management plan with the Minnesota Department of Natural Resources that is less than 10 years old
Note: Contact your local Department of Natural Resources office to learn about developing a forest management plan.
The land cannot:
- Be used for agriculture
- Include property that is enrolled in:
- Sustainable Forest Incentive Act (SFIA) program
- Reinvest in Minnesota (RIM)
- Conservation Reserve Enhancement Program (CREP)
- Conservation Reserve Program (CRP)
- Green Acres program
Apply to your county assessor by May 1 for taxes payable the following year.
You must have a valid forest management plan when you apply. You cannot apply with a pending forest management plan.
A maximum of 1,920 acres per taxpayer may be enrolled statewide.
Property with Structures
In general, no buildings are allowed. Any structure on the land and the surrounding 10 acres are classified separately based on the use of the structure. The rest of the land is still eligible if it meets the acreage requirement.
Minor, nonresidential structures such as sheds or other primitive structures that add minimal value are allowed if less than 300 square feet in size.
Selling Property with Class 2c Status
If you sell property with Class 2c status, the new owner must complete a new application to continue receiving the classification and provide an updated forest management plan registered in the new owner’s name.
