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.
The following is a brief description of the program.
The assessor determines two values on land enrolled in Rural Preserve:
Taxes are calculated on both values, but paid on the lower value each year.
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:
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.
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.
If you have any questions regarding the application process please contact the Assessor's Department at 763-765-4900.