MINNESOTA REVENUE


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Class 2c – Managed Forest Land

Minnesota Laws 2008, chapter 366 (House File 3149), created Class 2c Managed Forest Land. Qualifying land receives a class rate of 0.65 percent. This classification is made available to unplatted property that is rural in character, not used for agricultural purposes, and not improved with a structure. (A minor ancillary nonresidential structure does not disqualify the property.) The property must have a DNR approved Forest Management/Stewardship Plan in order to qualify for this classification.

Applications to the County Assessor
The Department of Revenue has developed the following applications for the managed forest land classification. Applications are due by May 1 to the county assessor’s office.

Questions
For more information, or for answers to specific questions, contact your county assessor’s office.