Qualifying properties must:
Be current on property taxes
Have 20 or more contiguous acres
Be at least 50% forest land as defined in Minnesota Statute 88.01, subdivision 7
Have a registered forest management plan in place
Have a covenant in place limiting the property’s use to forest management activities
Qualifying properties cannot be:
Classified as 2c Managed Forest Land by the assessor or enrolled in:
Reinvest in Minnesota (RIM)
Conservation Reserve Enhancement Program (CREP)
Conservation Reserve Program (CRP)
Green Acres
Agricultural Preserves
Rural Preserves
Used for residential or agricultural purposes
Improved with a structure, pavement, sewer, campsite, billboards, cell towers or roads used for purposes that are not in the forest management plan
Covered under a Lessard-Sams Outdoor Heritage Council easement or similar easement granted after May 30, 2013
information found on this page is provided by the Minnesota Department of Revenue.
© 2023 Minnesota Department of Revenue
https://www.revenue.state.mn.us/sustainable-forest-incentive-act