Assessment Programs

Agriculture Applications and Forms

Green Acres

The Green Acres tax deferral program allows farm properties to be valued using an agricultural value instead of the estimated market value – which may reflect development pressures.

• Application for Green Acres Valuation and Tax Deferment of Agricultural Land
• Green Acres Addendum Form

Rural Preserve

Rural Preserve provides property tax relief to taxpayers with eligible rural vacant land that is part of a farm, by allowing the property to be valued at an agricultural value.

• Application for Rural Preserve Property Tax Program

Managed Forest Land

Owners of forest land who actively follow a qualifying forest management plan may receive a classification rate of 0.65%on any eligible land. For most forested land, the classification rate would otherwise be 1.00%.

• Application for 2c Managed Forest Land Classification

Sustainable Forest Incentive Act

As a property owner, you can receive an incentive payment for each acre of qualifying forest land you enroll in SFIA.

In return, you agree not to develop the land and to follow a forest management plan while you are in the program. All enrolled land must remain in SFIA for no less than the length of the covenant.

• Sustainable Forest Incentive Act (SFIA) Enrollment Application

Property Tax Exemption Forms

Institute of Purely Public Charity

An institution claiming exemption from property taxes as an institution of purely public charity must file an application for exemption with the assessor in the district where the property is located on or before February 1 of the assessment year. This application must be re-filed every third year.

• Institution of Purely Public Charity Property Tax Exemption Application

Property Tax Exemption

Most taxpayers claiming exemption from property tax must file an application for exemption with the assessor in the district where the property is located on or before February 1 of the assessment year. For most exempt properties, this application must be re-filed every third year.

• Application for Property Tax Exemption

Nursing Homes and Boarding Care

Minnesota Statutes 272.02, subdivision 90 provides a property tax exemption to qualifying nursing homes and boarding care homes. Te facility must be exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code, and must meet one of the following requirements:

• The facility is certified to participate in the medical assistance program under title 19 of the Social Security Act; or
• The facility certifies that it does not discharge residents due to the inability to pay.

Applications are due February 1of the assessment year. This application must be re-filed every third year.

• Application for Property Tax Exemption for Nursing Homes and Boarding Care Homes