Minnesota Laws 2008, chapter 366 (House File 3149), created a new classification, Class 2c Managed Forest Land, that provides qualifying land with a class rate of 0.65%. This classification is made available to unplatted property that is rural in character, not used for agricultural purposes, and not improved with a structure.
The property must be no less than 20 acres, and the total enrolled acreage is limited to 1,920 acres statewide. A minor ancillary, the nonresidential structure does not disqualify a property from this classification. The property must have a qualifying forest management plan (forest stewardship plan) in place, but the property cannot be enrolled in the Sustainable Forest Incentive Act (SFIA) program.
The Minnesota Commissioner of Natural Resources must confirm that a property qualifies for the classification.