Rural Preserve Property Tax Program

The Rural Preserve Property Tax Program was enacted into law by the state legislature in 2009 and is codified in Minnesota Statutes, section 273.114. Rural Preserve is designed to work in conjunction with the changes that were made to the Green Acres program in 2008 and 2009. Rural Preserve provides property tax relief to taxpayers with eligible class 2b rural vacant land.

The Department of Revenue has prepared a Rural Preserve Property Tax Program fact sheet. PDF


The following is a brief description of the program.

The assessor determines two values on land enrolled in Rural Preserve:

  1. The Estimated Market Value based on sales of similar property taking into consideration all outside factors that influence its market value.
  2. The “value without regard to outside influences: or “Rural Preserve Value” which must not exceed the class 2a tillable value for the county.

Taxes are calculated on both values, but paid on the lower value each year.

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Qualifications

If you own class 2b rural vacant land that is part of an agricultural homestead, you may be eligible for Rural Preserve.

The enrolled acres must:
  • have been properly enrolled in Green Acres for taxes payable in 2008, or be part of an agricultural homestead;
  • the property is contiguous to class 2a property enrolled in Green Acres under the same ownership;
  • the property is not also enrolled for valuation and deferment in Green Acres, Open Space, Sustainable Forest Incentive Act, or Metropolitan Agricultural Preserves;
  • have no delinquent property taxes owed on the land

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How to Apply

To enroll in the Rural Preserve Program or for continuation of the Rural Preserve Program when the ownership of the property has changed, please contact our office at 763-765-4900 or toll free at 1-800-438-0577.

Application forms are also available at the county Assessor's Department. Applications must be filed by May1 for the next taxes-payable year.

Applications for the Rural Preserve program will be filed with and approved by the county assessor. The assessor will require that a copy of an aerial photo outlining the property that is being requested to be put into the Rural Preserve program be submitted with your application. The aerial photo can be obtained from the FSA Office or the Assessor's Department.

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Sale or transfer of property

When a property enrolled in the Rural Preserve program is sold or fee ownership is transferred, please contact our office for verification that the property continues to qualify. Provided that all requirements are met, the purchaser must then file an application for continued deferment within 30 days of the sale.

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Questions

If you have any questions regarding the application process please contact the Assessor’s Department at 763-765-4900.

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Assessor Contact:

Sherburne County Govt Center
ATTN: Assessor
13880 Business Center Dr NW
Suite 100
Elk River, MN 55330-1692

Office Location & Hours

Phone: 763-765-4900
800-438-0577
Fax: 763-765-4905

assessor@co.sherburne.mn.us
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