Rural Preserve Program

The Rural Preserve Property Tax Program was enacted by the Minnesota Legislature in 2009 and was revised in 2010 and 2011.  This program was developed in response to changes made to the Green Acres program in 2008.  It provides valuation and tax deferral benefits in the same way as Green Acres to land owners who own qualifying class 2b land. 

The following summary outlines the eligibility requirements for the Rural Preserve program:

  • Class 2b land that had been properly enrolled in Green Acres for taxes payable in 2008 and is contiguous to class 2a land enrolled in Green Acres may qualify.
  • Class 2b land that is a contiguous part of an agricultural homestead with at least part of the property currently enrolled in Green Acres may also qualify.
  • There is no minimum eligible acreage size to enroll, but the property as a whole must be primarily devoted to agricultural use and must meet Green Acres requirements.
    • Small tracts of class 2b land less than ten acres in size are eligible for enrollment because they are considered to be impractical to separate from contiguous class 2a land.
    • Qualifying class 2b acres do not have to be directly contiguous to each other as long as they are on the same contiguous land mass under the same ownership.
  • Class 2b land cannot be concurrently enrolled in Green Acres, Open Space, Managed Forest Land, SFIA, or Agricultural Preserves.
  • There must not be delinquent taxes on the land at the time of enrollment.

Enrollment in the Rural Preserve program is similar to the Green Acres application process.  Land owners can begin enrolling for the 2011 assessment and later years by submitting a one-time application with the county assessor prior to the deadline prescribed by law.  The application must include a recent aerial photograph of the property from the Farm Service Agency or county’s GIS system delineating the class 2b land to be enrolled.  To make the transition into this program, important filing information follows: 

  • The first application due date is August 1, 2011 for taxes payable in 2012.  After this date, the deadline for all new applications is May 1st of the year prior to the year in which the taxes are payable.
  • The application does not need to be filed annually after its initial acceptance, unless the assessor should require it to determine whether or not a land owner continues to meet the requirements.
  • Land owners who withdrew their class 2b land from Green Acres prior to August 16, 2010 to avoid a payback of deferred taxes may enroll by August 1, 2011 to be eligible for continued enrollment even though they were not enrolled in Green Acres prior to enrollment in Rural Preserve.
  • Land owners who chose to keep their grandfathered class 2b land in Green Acres still have until May 1, 2013 to complete their application for Rural Preserve if they want to avoid the payback of taxes deferred under Green Acres.  If they fail to enroll their class 2b land by this time, a three year payback of deferred taxes on this land will be required.

To facilitate a better understanding of the Rural Preserve program,  please review the Rural Preserve Property Tax Program Fact Sheet.

Application and Instructions for Rural Preserve Property Tax Program (adobe pdf 193Kb)

Did You Remember...

  • To hand-circle form items where appropriate, if you filled out the form online?
  • To attach a copy of a recent aerial photograph of the property from the Farm Service Agency or County's GIS system outlining the class 2b land to be enrolled?
  • To provide the required landowner and parcel information, including ownership type, property identification number (PIN), and the number of eligible acres for each parcel?
  • To sign and date the application and provide a daytime telephone number?